Letters of Application (LOA) Electronic Filing Process


Those entities that must or choose to participate in the electronic filing program for Forms 720-TO and 720-CS must follow the LOA process detailed in Section III, Application and Participation, in IRS Publication 3536, Motor Fuel Excise Tax EDI GuidePDF.

Prospective Electronic Participants must complete a LOA for electronic filing of Forms 720-TO and 720-CS. Two types of sample letters are provided below. Each sample is intended to be printed on company letterhead and must contain the relevant information to begin the ExSTARS Electronic Data Interchange (EDI) process.

Steps for completing an application:

Obtain a Letter of Application (LOA)

Complete the LOA as instructed by IRS Publication 3536, Motor Fuel Excise Tax EDI GuidePDF

After your LOA is processed & approved, you will be issued logon credentials and testing instructions, Qualification Testing Instructions for ExSTARS Participants.

A qualification process will be used to test the exchange of files prior to submitting production files. See Section IV of Publication 3536 for more information about testing.

Any changes to the information provided in the original LOA will require an updated LOA. This includes but is not limited to changes to the number of terminals, points of contact and contact information, and authorized signatory.

Submit original LOA or changes made to your LOA

Fax to 844-255-6692 using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service's privacy and security policies.

Or send by mail to:

Internal Revenue Service
Attn: Excise Unit – Stop 5701G
Cincinnati, OH 45999

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