Form 720-TO — Terminal Operator Report

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f720to.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

720-TO¶

Form Terminal Operator Report¶

Form Terminal Operator Report OMB No. 1545-1734¶

(Rev. September 2010)

Department of the Treasury Internal Revenue Service For the month ending , 20 . Corrected

For the month ending , 20 .

Corrected

Void

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Part I¶

Terminal Operator

City, state, and ZIP code

Contact person

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Part II¶

Daytime telephone number Fax number

( ) ( )

Email address

Terminal control number (TCN)

Terminal

Name of terminal

Terminal location

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Part III¶

Transactions for the Month

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Signature ^�

Type or print your name below signature.

Title, if applicable ^�

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 73072W

Date ^�

Form 720-TO (Rev. 9-2010)

Schedule A Terminal Operator Receipts

Enter in the columns below the information requested for the PC on line 1 above.

Form 720-TO (Rev. 9-2010)

Schedule B Terminal Operator Disbursements by Position Holder

Example. ABC Terminal is preparing Schedule B for disbursements made by position holder XYZ. XYZ disburses gasoline (PC 065), diesel fuel #2 low sulphur undyed (PC 167), and jet fuel (PC 130) during the month destined for two states by truck. ABC must prepare six Schedules B to report XYZ’s transactions (3 PCs x 2 DSs). A further breakdown by MC is not needed because only truck was used.

Enter in the columns below the information requested for the PC on line 1 above.

(a) Carrier name	(b) Carrier EIN	(c) Vessel official number (required when mode code is B, S, IB, IS, EB, or ES)	(d) Document date	(e) Document number	(f) Net gallons	(g) Gross gallons










Totals.Add all amounts in columns(f)and(g)for each PC, DS, or MC. If there are two MCs for a product destined for one state, or if a product is destined for two states, then two Schedules B and totals are required. If there is more than one Schedule B for a PC, DS, or MC, add the amounts from each schedule and enter the result on the last page of Schedule B for each different PC, DS, or MC. Do not enter page subtotals. Enter the amount from column(f)for each PC on Form 720-TO, Part III, line 4, in the column for the applicable PC © 5	Totals.Add all amounts in columns(f)and(g)for each PC, DS, or MC. If there are two MCs for a product destined for one state, or if a product is destined for two states, then two Schedules B and totals are required. If there is more than one Schedule B for a PC, DS, or MC, add the amounts from each schedule and enter the result on the last page of Schedule B for each different PC, DS, or MC. Do not enter page subtotals. Enter the amount from column(f)for each PC on Form 720-TO, Part III, line 4, in the column for the applicable PC © 5	Totals.Add all amounts in columns(f)and(g)for each PC, DS, or MC. If there are two MCs for a product destined for one state, or if a product is destined for two states, then two Schedules B and totals are required. If there is more than one Schedule B for a PC, DS, or MC, add the amounts from each schedule and enter the result on the last page of Schedule B for each different PC, DS, or MC. Do not enter page subtotals. Enter the amount from column(f)for each PC on Form 720-TO, Part III, line 4, in the column for the applicable PC © 5	Totals.Add all amounts in columns(f)and(g)for each PC, DS, or MC. If there are two MCs for a product destined for one state, or if a product is destined for two states, then two Schedules B and totals are required. If there is more than one Schedule B for a PC, DS, or MC, add the amounts from each schedule and enter the result on the last page of Schedule B for each different PC, DS, or MC. Do not enter page subtotals. Enter the amount from column(f)for each PC on Form 720-TO, Part III, line 4, in the column for the applicable PC © 5	Totals.Add all amounts in columns(f)and(g)for each PC, DS, or MC. If there are two MCs for a product destined for one state, or if a product is destined for two states, then two Schedules B and totals are required. If there is more than one Schedule B for a PC, DS, or MC, add the amounts from each schedule and enter the result on the last page of Schedule B for each different PC, DS, or MC. Do not enter page subtotals. Enter the amount from column(f)for each PC on Form 720-TO, Part III, line 4, in the column for the applicable PC © 5	5(f)	5(g)

Form 720-TO (Rev. 9-2010)

Exceptions & meaning →