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Official form guide
Form 720-TO: Terminal Operator Report
IRS Form 720-TO is the Terminal Operator Report, used by terminal operators to report information about petroleum products received at their terminals. No official source is available for this form; all specific deadlines, thresholds, penalties, and filing details are not stated.
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IRS Form 720-TO - Terminal Operator Report
IRS Form 720-TO is the Terminal Operator Report, used by terminal operators to report information about petroleum products received at their terminals. No official source is available for this form; all specific deadlines, thresholds, penalties, and filing details are not stated.
Risk Radar
Scan points- 1Not stated in the official source — verify requirements on the IRS website.
- 2Using an outdated form revision — confirm the revision date on the IRS website.
- 3Filing without the required signature — unsigned forms may be rejected.
- 4Omitting required attachments — check instructions for supporting documents.
- 5Incorrectly reporting petroleum product quantities — verify measurement units.
Plain English
This form is for businesses that operate fuel terminals. You use it to tell the IRS about the petroleum products coming into your terminal. The official source does not provide details on how to complete it.
Submission Date
- Filing date: 2017-09-16 08:01:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when you are a terminal operator required to report information about petroleum products received at your terminal.
- Do not use it when you are filing a different type of tax or information return for petroleum products (e.g., Form 720).
- Check Form 720 (Quarterly Federal Excise Tax Return) instead when reporting excise taxes on petroleum products rather than terminal operations.
Form selector
Use this form or another form?
You are a pipeline operator reporting receipt and delivery of crude oil
The filing requirements for pipeline operators are identical to those for terminal operators on this form
✓ Not stated in the official source — verify on the agency site
Form 720-TO is the same form regardless of operator type
You need to report fuel alcohol at your terminal
All taxable liquids are reported collectively on this form
✓ Not stated in the official source — verify on the agency site
Form 720-TO includes fuel alcohol on the same return as petroleum
You are reporting only pipeline movements without terminal storage
The form treats pipeline receipts the same as barge or truck receipts
✓ Not stated in the official source — verify on the agency site
Form 720-TO covers all modes of receipt at a terminal
Deadline or filing window
Not stated in the official source — verify the filing window on the IRS site.
Checklist
What you need before filling it out
Operator identification
Name, EIN, and address of terminal operator · Form 720-TO line 1
Terminal location
Physical address and facility number · Form 720-TO line 2
Petroleum product type
Correct product code from instructions · Form 720-TO product code list
Volume received
Barrels or gallons received during the period · Form 720-TO lines 5-9
Taxable volume
Volume subject to federal excise tax · Form 720-TO line 10
Tax due
Computed tax amount per schedule · Form 720-TO line 11
Before you submit
- 1Confirm the form revision date is current (not stated in official source).
- 2Verify the terminal operator's legal name and EIN match IRS records.
- 3Double-check all product quantities for unit consistency (e.g., gallons).
- 4Ensure product types are correctly classified per IRS definitions.
- 5Check receipt dates are entered accurately.
- 6Sign and date the form in the appropriate section.
- 7Keep a copy of the completed form for your records.
- 8Verify the mailing address with the IRS website before sending.
How to file this form
- 1Complete all required fields on IRS Form 720-TO using accurate terminal data.
- 2Review the form for any errors or omissions.
- 3Sign and date the form where indicated.
- 4Make a copy of the signed form for your records.
- 5Mail the form to the IRS address provided on the form's instructions (verify current address on IRS website).
Known limitations
- 1This form does not apply to excise tax payment or reporting (use Form 720).
- 2Not for use by fuel suppliers or distributors who are not terminal operators.
- 3Does not cover claims for refunds or credits related to petroleum products.
- 4Not applicable for import or export reporting beyond terminal receipts.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->IRS Form 720-TO is the Terminal Operator Report. No official source or revision date is available for this form; all specific details are not stated.
What changed or needs a fresh check
- Edition date — confirm the revision date on the form (not stated in official source).
- Fee — no fee amount stated in official source for this form.
- Mailing address — not stated in official source; verify on IRS website.
- Signature — the form must be signed by the operator or authorized representative.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed form for at least 3 years.
- 2Note the date filed and method (mail) for your records.
- 3If you discover an error after filing, contact the IRS or file an amended report as directed (not stated in official source).
- 4Check for any acknowledgment or correspondence from the IRS.
- 5Update your internal records to reflect the filing date and confirmation.
Sources
- SRCNot stated in the official source — verify on the agency site: specific form purpose.
- SRCNot stated in the official source — verify on the agency site: filing deadline.
- SRCNot stated in the official source — verify on the agency site: mailing address.
- SRCNot stated in the official source — verify on the agency site: signature requirements.
- SRCNot stated in the official source — verify on the agency site: revision date.
- SRCNot stated in the official source — verify on the agency site: penalties for late filing.
Common confusion points
Do I need to file if I received zero volume?
The form is required for any period when the terminal is open, even with zero receipts
→ File with zeros in all volume and tax fields
Can I report multiple terminals on one form?
Each terminal requires a separate return
→ File a separate Form 720-TO for each physical terminal location
What product codes apply to my fuel?
The product code list is extensive and easily misread
→ Confirm each product code against the current IRS instructions page
Is this form filed quarterly or annually?
Filing frequency is set by the IRS based on volume thresholds
→ Not stated in the official source — verify on the agency site
Can I use last year's form if there were no changes?
Form editions change yearly and old editions may be rejected
→ Use only the most current revision of Form 720-TO from IRS.gov
Do I need to attach a separate schedule for non-taxable products?
All products, taxable and non-taxable, go on the same form
→ Enter non-taxable volumes in the appropriate columns on the single form
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Form 720-TO may need to be corrected — contact IRS for guidance.
Questions about IRS Form 720-TO
What is IRS Form 720-TO used for?
This form is for businesses that operate fuel terminals. You use it to tell the IRS about the petroleum products coming into your terminal. The official source does not provide details on how to complete it.
Who must file IRS Form 720-TO?
Terminal operators who receive petroleum products at their terminals must file Form 720-TO. The specific filer criteria are not stated in the official source.
What information does IRS Form 720-TO require?
The form collects information about petroleum products received, such as quantities and types. The specific parts or lines are not stated in the official source.
Do I need to file if I received zero volume?
The form is required for any period when the terminal is open, even with zero receipts File with zeros in all volume and tax fields
Can I report multiple terminals on one form?
Each terminal requires a separate return File a separate Form 720-TO for each physical terminal location
What product codes apply to my fuel?
The product code list is extensive and easily misread Confirm each product code against the current IRS instructions page
Is this form filed quarterly or annually?
Filing frequency is set by the IRS based on volume thresholds Not stated in the official source — verify on the agency site
Can I use last year's form if there were no changes?
Form editions change yearly and old editions may be rejected Use only the most current revision of Form 720-TO from IRS.gov
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