Table of Contents

• Instructions for Forms 720-TO and 720-CS - Introductory Material
  • Reminders
• General Instructions
  • Purpose of Forms
  • When To File
  • Where To File
    • How To Complete Forms 720-TO and 720-CS
    • Substitute Forms 720-TO and 720-CS
  • Extension of Time To File
  • Corrected Returns
  • Recordkeeping
  • Penalty
  • Private Delivery Services
  • How To Get Tax Help
• Specific Instructions
  • Name and Address
    • P.O. Box
    • Foreign Address
    • Contact Information
  • Identification Numbers
    • Employer Identification Number (EIN)
    • Form 637 Registration Number
    • Carrier and Consignor Names and EINs
  • Signature
  • Definitions
    • RT-Removal from terminal.
  • Terminal Operator Report, Form 720-TO
    • Purpose of Form
    • Who Must File
    • Part II. Terminal
    • Part III. Transactions for the Month
  • Transaction Reporting Instructions for All Product Codes
    • Schedule A. Terminal Operator Receipts
    • Schedule B. Terminal Operator Disbursements by Position Holder
    • Optional Summary Reporting Instructions for Product Codes 092 and 122, and Disbursements Using Mode of Transportation Code RT
  • Carrier Summary Report, Form 720-CS
    • Who Must File
    • Part II. Transactions for the Month
    • Schedule A. Carrier Receipts From a Terminal
    • Schedule B. Carrier Deliveries To a Terminal
• Instructions for Forms 720-TO and 720-CS - Notices
  • Privacy Act and Paperwork Reduction Act Notice.
• Index