The following list outlines the steps for completing the LOA process:
Obtain sample LOA's electronically from the ExSTARS Tax Web page.
Complete the LOA as instructed by Publication 3536.
- If the election is made to Consent to Disclose Electronic Return Information – IRC § 6013(c) attach all required forms.
- If you choose to use a Transmitter to electronically file IRS Excise information and you want the Transmitter to receive your TS-997 and TS-151, submit Form 8821 with the LOA, naming the approved Transmitter you are using.
- Options for entities with multiple terminals.
Submit your LOA(s) to: Internal Revenue Service, Attn: Excise Unit – Stop 5701G, Cincinnati, OH 45999.
After your LOA is processed & approved, you will be issued logon credentials and testing instructions New 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.
Send updated LOAs to: Internal Revenue Service, Attn: Excise Unit – Stop 5701G, Cincinnati, OH 45999.