Publication 3536 (Rev. 7-2024) Catalog Number 73274U Department of the Treasury Internal Revenue Service www.irs.gov 
 Table of Contents

I. Introduction...........................................................................................................................................................3

II. General Information..............................................................................................................................................4

III. Application and Participation..............................................................................................................................12

IV. Qualification Testing..............................................................................................................................................15

V. Acknowledgment Process.....................................................................................................................................20

VI. Submission and Correction Guidelines...............................................................................................................21

VII. Advertising Standards...........................................................................................................................................22

VIII. Responsibilities of Electronic Participants...........................................................................................................23

 Revocation/Suspension of an Approved Excise Third Party Transmitter/Software Developer.............23

 Administrative Review Process for Proposed Suspension of an Approved Excise

Third Party Transmitter. ................................................................................................................... 24

IX. Basic EDI Introduction.........................................................................................................................................24

X. Confidentiality ......................................................................................................................................................25

XI. Taxable Fuel EDI Mapping................................................................................................................................................25

 Attribute Conventions ..........................................................................................................................26

 EDI Requirements.................................................................................................................................26

XII. ISA and GS Envelope Structure...........................................................................................................................27

 Interchange Control Header Description ............................................................................................. 28

 813 Segment Structure for a Terminal Operator Report by Position Number.......................................32

 813 Segment Structure for a Carrier Report by Position Number (continued)......................................33

XIII. 813 Electronic Filing of Tax Report Data for Carrier Reporting Form 720-CS..............................................34

XIV. 813 Electronic Filing of Tax Report Data Terminal Operator Reporting Form 720-TO.................................53

XV. 813 Electronic Filing of Tax Report Data for Correction and Amendment Reporting....................................75

 Electronic Filing Example.....................................................................................................................107

XVI. 997 Functional Acknowledgment.........................................................................................................................112

 997 Acknowledgment for Motor Fuel Monthly Report(s).....................................................................119

XVII. 151 Segment Structure........................................................................................................................................120

XVIII. 151 Electronic Filing of Tax Report Data Acknowledgment............................................................................121

 IRS Excise 151 Acknowledgement Process EDI Error Identification...................................................138

 151 Acknowledgment for Motor Fuel Monthly Report(s)....................................................................142

Appendix A – Product Codes............................................................................................................................................144

Appendix B – Tax Information, Amount Codes, and Mode Codes...................................................................................145

Appendix C – See IRS Specifications for Name Control Document.................................................................................147

Appendix D – Plain Text Instructions for EDI..................................................................................................................147

Appendix E – Qualification Instructions..........................................................................................................................169

Appendix F – EDI Filing Checklist....................................................................................................................................179
Appendix G – Letter of Application (LOA).....................................................................................................................180

 Sample Letter of Application for a Terminal Operator and/or Carrier.................................................180

 Sample Letter of Application for a Transmitter......................................................................................183

Appendix H – Form 8821 Example..................................................................................................................................185

Appendix I – IRC § 6103(c) Consent Language...............................................................................................................187

Appendix J – Glossary.....................................................................................................................................................190

Appendix K – Postal Abbreviations.................................................................................................................................204

 Postal Abbreviations.........................................................................................................................................204

 Country Codes...............................................................................................................................................................204

Appendix L – Airline and Railroad Reporting Instructions............................................................................................210

 Optional EDI Daily Summary Reporting Instructions for Certain Disbursements from Secured Airport Terminals 

(SAT).......................................................................................................................................................................210

 Optional EDI Daily Summary Reporting Instructions for Certain Disbursements from Approved

Terminals at Railroad Fueling Facilities.........................................................................................................212

Appendix M – Business Case Examples..........................................................................................................................214

 Transfer of Terminal Operation - Short Period Reports........................................................................................214

 Product Reclassification/ Blended Fuel Disbursement......................................................................................216

 Two Party Exchange...............................................................................................................................................218

 Example Reporting of Gains or Losses.................................................................................................................219

 Refineries with Terminal Racks Reporting Instructions........................................................................................222

 Procedures for Revising Amounts Submitted in Transactions...............................................................................227

 N1 Segment Requirements by Type of 720 Report............................................................................................229

 Segment Requirements for Optional 720-TO CE (Summary) Reporting..............................................................230

 151 Acknowledgement Files and Associated TS-813 Correction File................................................................233

 Use of BTI13(‘00’) vs BTI14 (‘CO’, ‘6S’, or ‘6R’............................................................................................236

 ExSTARS 4030 Correction/Replacement/Supplemental Files...........................................................................239

 Additional Notes on Gallon Amounts Submitted in Transactions......................................................................250

 Sample No Activity Report...............................................................................................................................252

 Product Reclassification / Blended Fuel Disbursement / Certain Fuels Mixtures............................................... 253

 Product Reclassification of Substitute Product Codes........................................................................................256

 Examples for optional reporting of Book Adjustment Blends of less than 5% biodiesel.......................................258

 Examples to convert inventory to CBOB, RBOB, or Natural Gasoline with Book Adjustments..........................261

 Example for using the new CBOB/RBOB Product Codes to report Book Adjustment Blends with Ethanol........264

 Acknowledgement files to be downloaded.........................................................................................................266
List of Tables

Table 1 – List of Attribute Conventions from ANSI ASC X12.......................................................................26

Table 1a – Separator Requirements................................................................................................................26

Table 1b – Enveloping Structure....................................................................................................................27

Table 2 – Example: 720-TO and CS Electronic Filing (ANSI ASC X12 Version 4030)................................107

Table 3 – PBI01 Primary Element Error Codes.............................................................................................139

Table 4 – PBI01 Secondary Element Error Codes.......................................................................................140

Table 5 - PB103 Primary Paragraph Description Error Codes....................................................................140

Table 6 – PBI03 Secondary Paragraph Description Error Codes...................................................................141

Table 7 – PBI04 Segment Description Error Codes......................................................................................141

Table 8 – Examples of PBI01 Error Codes...................................................................................................142

Table 9 – Example of a PBI Segment...........................................................................................................142

Table 10 – ExSTARS EDI Qualification Testing Scenarios..........................................................................178
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I. Introduction

Purpose

This publication is designed to provide the general requirements, format, specifications, and procedures 

for the electronic filing of Internal Revenue Service (IRS) Form 720-TO, Terminal Operator Report and 

Form 720-CS, Carrier Summary Report.

Publication 3536, Motor Fuel Excise Tax EDI Guide, and Forms 720-TO and 720-CS and instructions 

may be obtained from the following sources:

• www.irs.gov/exstars or

• www.irs.gov website for all IRS Forms and Publications.

Excise Summary Terminal Activity Reporting System (ExSTARS) Background

The need for a system to monitor the movement of motor fuel was made evident by well-publicized 

reports detailing extensive evasion of federal and state excise taxes on motor fuel during the 1980s and 

1990s. Representatives of the motor fuel industry cooperated with state and federal governments to 

analyze and find a solution to the problem of motor fuel tax evasion. What emerged from that 

cooperation is a system termed the Excise Summary Terminal Activity Reporting System (ExSTARS), 

which is designed to prevent and detect the existence of illegal tax evasion schemes involving the federal 

and state excise taxes on motor fuel.

ExSTARS is an integral part of a larger system designed to track the movement of fuel to and from 

approved terminals by electronically filed monthly reports (Forms 720-TO and 720-CS) reflecting fuel 

quantity and type as it moves through the bulk fuel distribution . This information will be used to analyze

quarterly fuel volumes and will be compared to the information entered on Form 720, Quarterly Federal

Excise Tax return. All significant discrepancies will be referred to the IRS’s Excise Tax Program for

further analysis. The Excise Tax Program will use the results of the analyses to efficiently identify 

entities that appear to be in noncompliance and to direct compliance resources to those entities.

Efficiently and accurately identifying potentially noncompliant entities will help ensure collection of the 

appropriate excise tax revenue, removing the advantage obtained by those who seek to operate by 

illegally evading the excise fuel taxes.

Law

Section 4101(d) of the Internal Revenue Code (IRC) authorizes the IRS to require monthly information

reporting by terminal operators and bulk carriers. All receipts and disbursements of liquid products to

and from an approved terminal are reportable. Any person with 25 or more reportable transactions in a 

month must file electronically through ExSTARS. Each receipt of liquid product by product code and

each disbursement of liquid product by product code constitutes a separate transaction even if it is a

single movement of fuel. For purposes of determining if there are more than 25 transactions per month,

each line-i t e m transaction listed on any information reporting schedule must be counted.

Treasury Regulation 48.4101-2 requires information reports be filed in the form required by the 

Commissioner, made for a period of one calendar month, and filed by the last day of the first month 

following the month for which the report is made.
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Vessel operators are required to report receipts and disbursements of all liquid product to and from any

location that has a Facility Control Number (FCN). Pipeline operators are required to report receipts and 

disbursements to and from any approved terminal with a Terminal Control Number (TCN).

Terminal operators are required to report bulk and non-bulk receipts of all liquid products into a terminal 

and all disbursements by position holders from a terminal. In addition, terminal operators are required to 

report monthly inventory reconciliation by product.

Scope

This publication contains the required Electronic Data Interchange (EDI) data record and file formats as 

well as general plain text instructions. This guideline is provided for use by terminal operators and 

carriers (information providers) and EDI transmitters, collectively referred to as electronic participants.

Transmission of Reports

The transmission method for filing these information reports is EDI. To file electronically, use the 

American National Standards Institute (ANSI) Accredited Standard Committee (ASC) X 12 EDI 

Standards Release 4030.

Required Date Formats

The IRS processing system has changed to reflect the standard format established by the National 

Institute of Standards and Technology (NIST) for Century Date. The Century Date is for all electronic 

year dates, whether exchanged with non-IRS organizations or part of the internal IRS. All electronically 

prepared and transmitted tax reports submitted must be developed in compliance as follows:

Most year date formats should expand to representations from 2 digits to 4 digits and must be reflected as 

follows: CCYYMMDD. For example, December 31, 2017, would be reflected as 20171231.

See Section XI, Table 1, List of Attribute Conventions from ANSI ASC X12, for more information.

Software

Information providers may develop their own filing solution or purchase off-the-shelf EDI translation 

software for preparation of Forms 720-TO and 720-CS. Prior to EDI filing, all electronic participants

must successfully test (see Section IV, Testing).

II. General Information

When to File

Forms 720-TO and 720-CS must be filed monthly. The report is due the last day of the month following 

the reporting period. For each submission to be considered timely it should be filed by the due date of the 

report (including any extensions) and all 151 “must fix” errors must be corrected by the 15th day of the 

following month. A submission is an uploaded 813 transaction set that generates both a 997 and 151 

acknowledgement transaction set, provided in the ExSTARS users out box.

Each information report must be filed in chronological order without skipping any periods. 

Information reports due on a Saturday, Sunday, or legal holiday may be filed on the next business day.
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Failure to file correct information reports by the due date

If you fail to file a correct information report by the due date, you may be subject to a penalty under IRC 

6725. The penalty amount is $10,000 per occurrence. The penalty applies if you fail to file timely,

you fail to include all information required to be shown on a report, or you include incorrect 

information on a report.

Penalty abatement will be considered with respect to any failure if it is shown that such a failure is due to 

reasonable cause. Requests for abatement of penalties for “reasonable cause” must be made in writing 

and include a detailed description of the causes of the failure. In general, penalty abatement requests will 

not be considered until all ExSTARS reports for all periods due have been filed and accepted. Any 

outstanding “must fix” errors must have been corrected.

Who Must Participate

Participation in the electronic filing program for Forms 720-TO and 720-CS is open to carriers, terminal 

operators and third-party transmitters that are required to file information reports in accordance with Section

IRC 4101 and Treasury Regulation 48.4101-2.

Who Reports as Carrier

Bulk transport carriers are required to file Form 720-CS. Bulk transport carriers are companies that 

operate a pipeline, barge, ship or other vessel to transport liquid product to or from an approved facility.

Carriers must report all liquid products delivered to and/ or removed from an approved facility. In 

general, the party that exercises the control, direction and safety of the fuel transport is responsible for 

filing the Form 720-CS reports.

A vessel is defined as a craft designed for water-borne transportation of liquid products. In the case of 

vessels (excluding deep draft ocean going vessels), the owner or lessor of the craft containing the liquid, 

who the shipper/consignor contracts to transport liquid products to and / or from an approved facility is 

the reporting carrier (operator) and is responsible for filing Form 720-CS reports. Vessel operators, 

(excluding deep draft ocean-going vessels) are also required to register on Form 637 (Activity letter “X”) 

when transporting taxable fuel.

Pipeline receipt and delivery transactions occurring at facilities that do not have an approved FCN are 

currently not required to be reported. For vessel operators, all receipts from approved facilities and

deliveries to approved facilities are reportable. For pipeline operators, all receipts from approved

terminals and all deliveries to approved terminals are reportable.

Companies that operate only transport trucks and rail cars are not considered bulk carriers. Truck and rail

carriers currently do not have a reporting requirement.

The operator of pipelines that feed disbursement racks at Natural Gas Liquid (NGL) and Polymer Grade 

Propylene (PGP) facilities are exempt from ExSTARS reporting.

Who Reports as an Approved Terminal Operator

A terminal is defined as a taxable fuel storage and distribution facility that is supplied by pipeline or 

vessel and from which liquid products, such as taxable fuel, may be removed at a rack. However, the 

term does not include any facility at which gasoline blendstocks are used in the manufacture of products 

other than finished gasoline and from which no gasoline is removed. Also, the term does not include any 
6

facility where finished gasoline, undyed diesel fuel, or undyed kerosene is stored if the facility is operated 

by a taxable fuel registrant and all such taxable fuel stored at the facility has been previously taxed under 

section 4081 upon removal from a refinery or terminal. An approved terminal is a terminal that is 

operated by a taxable fuel registrant that is a terminal operator.

Terminal operators must submit reports for each approved terminal they operate. Terminal operators are 

ultimately responsible for submitting timely and accurate reports, even if they engage third party 

transmitters or software providers for assistance in meeting filing obligations. Each approved terminal 

should have a unique facility control number (FCN).

For reporting by refineries with terminal racks, see Appendix M, Refineries with Terminal Racks 

Reporting Instructions.

The FCN issued to Natural Gas Liquid (NGL) and Polymer Grade Propylene (PGP) fractionation 

facilities will be a refinery control number (RCN). These facilities are exempt from ExSTARS reporting. 

These facilities refine mixed product streams into higher value components. For example, fractionators 

can separate NGL into ethane, propane, normal butane, isobutene, and natural gasoline. A PGP 

fractionation facility separates Refinery Grade Propylene (RGP) into propane and butane. Generally, 

fractionation facilities have access to extensive bulk storage capacity and may have interconnectivity

with other fractionators, pipelines and multiple markets, including the fuel distribution system. In

contrast, a more widely known fractionation process is the separation of transmix into diesel, kerosene,

or gasoline.

If an active and approved terminal ceases operations, and the facility is still capable of acting as a 

terminal, then ExSTARS reporting is required. In this instance, file a no activity report. See 

Appendix M, Sample No Activity Reporting, for an example.

Combined Terminal Operator/Carrier Reporting:

If you file a combined report and the EIN of the Terminal Operator and Carrier is the same for a terminal 

receipt and carrier delivery transaction, you must report both the Terminal Receipt and the Carrier 

Delivery transaction separately. Both transactions must be reported.

Who is Not Allowed to Participate in Filing Electronic Reports

Transmitters who are currently under suspension (or who subsequently become suspended) by the IRS

from participating in any federal tax preparation and/or electronic filing program may not participate in 

the program described in this publication.

Required Actions for Participation in Electronic Filing

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, Submitting 

the Letter of Application (LOA) of this document.

The Electronic Participant must give the IRS access to all materials that the Electronic Participant must 

keep, to comply with these procedures as defined in this publication.
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Vendor List

As detailed in the LOA process for transmitters, the IRS will maintain a list of vendors who have 

successfully completed EDI qualification and who have been accepted as an Electronic Participant in the 

electronic filing program. Accepted vendors, and the approved version of their software will be listed on 

the IRS web site at https://www.irs.gov/businesses/small-businesses-self-employed/excise-summaryterminal-activity-reporting-system-exstars. Acceptance to participate in the electronic filing program 

does not imply endorsement by the IRS or the Treasury Department of the software or quality of services 

provided. If you purchase software from an approved vendor or contract with an approved Transmitter, 

you must still complete the LOA process.

Excise Taxes and ExSTARS Resources Online

At https://www.irs.gov/businesses/small-businesses-self-employed/excise-summary-terminal-activityreporting-system-exstars, there are several online resources that may assist an ExSTARS filer in 

complying or answering questions about Excise and ExSTARS filing including the various data sources 

and programs listed below for Excise Tax:

• Excise Summary Terminal Activity Reporting System (ExSTARS)

o Logon link with instructions

o Approved Excise Transmitters and Software Developers FAQs with answers to general 

questions about ExSTARS filing.

• Facility Control Number (FCN) Data

• 637 Registration Program including 637 Verification of Registration

ExSTARS Help Desk

Phone number for the ExSTARS Help Desk 859-320-4091.

Consent to Disclose

The information collected by IRS Excise may be shared with state agencies that have responsibility for 

enforcement of state motor fuel tax laws. If the Information Provider so chooses, this information will be 

disseminated without restricting the state agencies to the IRS confidentiality laws. See Section III 

Application and Participation, Consent to Disclose Electronic Return Information - Section 6103(c) of the 

Internal Revenue Code in this document for more information.

Security

The IRS online systems use the Internet to transmit Forms 720-TO and 720-CS data to the IRS. It 

incorporates the following technological attributes to ensure data security: User-ID, Password, 

Encryption, Electronic Signature, Acknowledgments, and data encryption using Secure Socket Layer 

(SSL) protocol. Each Electronic Participant must also use security procedures that are reasonably 

sufficient and use its best efforts to ensure that all transmissions of reports are authorized. Electronic 

participants must take the necessary precautions to safeguard the technological attributes and notify the 

IRS when they have been compromised or a change in Authorized Signatory has occurred.
8

Reporting Fraud or Suspicious Activity

Any time you observe or become aware of fraud or suspicious activity, report it to the IRS by calling 

1-800-829-0433 (toll-free).

Software Problems

Since the IRS does not develop software, it cannot respond to software-related problems. All software 

problems should be directed to the vendor from which the software was purchased.

Requirement to Provide Employer Identification Number (EIN)

Section 6109 of the Internal Revenue Code requires a person to furnish their Employer Identification 

Number, also known as EIN and TIN to any person obligated to file information reports. For example, a 

truck carrier making a delivery to a terminal must provide the carrier company’s EIN to the Terminal 

Operator.

Filers should use the ExSTARS Reporting Information request for Employer Identification Number and 

Certification (Form W-13) process to request valid EIN’s.

Invalid EINs will generate “must fix” errors. If you submit a list of EINs to IRS Excise ExSTARS 

mailbox, they will be checked against IRS master files and, if valid, be added to the ExSTARS database.

EINs should be validated while in testing. If not valid, you must verify your EINs for carrier/ position 

holders/consignor/importer of record by obtaining a copy of their Form W-13.

Use of 77777777, 888888888, or 999999999 for the EIN is not allowed when identifying terminals 

operators, position holders or bulk carriers.

777777777 are not allowed when the carrier or consignor is the Department of Defense (DOD). If the 

DOD EIN is unknown, you should request the appropriate DOD EIN (using the W-13 form) that has been 

issued to the Defense Fuels Agency or other government entities.

888888888 are not allowed to report a foreign-flagged vessel as a carrier. The EIN of the enterer must be

used. Treasury Regulations 48.4081.4(b) defines the enterer as the importer of record (under customs law) 

with respect to the taxable fuel and requires the enterer to be registered.

999999999 can only be used to report rail or truck carriers when EIN is unknown. You should use the 

IRS Form W-13 process to request the unknown EIN for any entity reportable to ExSTARS.

For exports using a foreign-flagged vessel as a carrier, report the EIN of the position holder as the carrier. 

Use of social security numbers for the EIN is not allowed.
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Data to be Reported

Unless otherwise provided in Appendix L Airline and Railroad Reporting Instructions or Appendix M 

Business Case Examples, Segment Requirements for Optional 720-TO/CE (Summary) Reporting, each 

transaction must be reported in detail as follows:

Carrier Receipts-Schedule Code 14D (Bulk carriers use this schedule to report each bulk receipt of 

liquid product from an approved terminal.)

Product, mode of transportation, carrier name control and EIN, consignor name control and EIN, 

origin terminal FCN, Vessel Official number (IMO number or USCG number) if applicable, bill 

of lading number and date, net gallons received (reporting of gross gallons is optional).

Carrier Deliveries-Schedule Code 14E (Bulk carriers use this schedule to report each bulk delivery of 

liquid product to an approved terminal).

Product, mode of transportation, carrier name control and EIN, consignor name control and EIN, 

destination terminal FCN, Vessel Official number (IMO number or USCG number) if applicable, 

bill of lading number and date, net gallons delivered (reporting of gross gallons is optional).

Terminal Receipts-Schedule 15A (Terminal operators use this schedule to report each receipt of liquid 

product (bulk and non-bulk).

Product, mode of transportation, carrier name control and EIN, position holder name control and 

EIN for receipts of product code Exx, Bxx, Dxx, Vessel Official number (IMO number or USCG 

number) if applicable, destination terminal FCN, bill of lading number and date, net gallons 

received.

If reporting product reclassification transactions, report destination terminal FCN and position 

holder name control and EIN of any certain fuel (Exx, Bxx, Dxx) blended in terminal.

Terminal Disbursements-Schedule 15B (Terminal operators use this schedule to report each 

disbursement of liquid product (bulk and non-bulk).

Product, mode of transportation, carrier name control and EIN, position holder name control and 

EIN (637# can be substituted for EIN), Vessel Official number (IMO number or USCG number) 

if applicable, origin terminal FCN, destination state (non-bulk disbursements only), bill of lading 

number and date, net gallons delivered. Gross gallons delivered is also required for each non-bulk 

disbursement.

If reporting product reclassification transactions, report origin terminal FCN and position holder 

name control and EIN of any certain fuel (Exx, Bxx, Dxx) blended in terminal.

In addition, terminal operators are required to report monthly ending physical inventory, and gain or loss, 

for each liquid product at each approved terminal using net gallons.
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How to Report the Data Electronically

The TS-813 Map and data segments are listed for easy reference in Section XI, Taxable Fuel EDI 

Mapping. In addition, see Appendix D, Plain Text Instructions for EDI.

Product codes

In reporting the product, only codes listed on Appendix A may be used. Ultra-low sulfur diesel is treated 

the same as low sulfur diesel in ExSTARS.

Mode codes

In reporting mode of transportation or other transaction codes, only the following codes may be used:

(Note: All mode codes must be two characters – if code is only one character, left justify and pad with a 

trailing space.)

J Truck (Non-bulk) B Barge (Bulk) IJ – import by truck IR – import 

by rail

R Rail (Non-bulk) PL Pipeline 

(Bulk)

IB – import by 

barge

IS– import by 

ship

BA Product 

reclassifications

CE Summary IP– import by 

pipeline

EJ – export by 

truck

RS removal for enduse or consumption.

See RS- definition 

below.

S Ship (great lake

or ocean) (Bulk)

EB – export by 

barge

ER – export 

by rail

AH removal by Airport 

Hydrant system. See

AH- information in 

Appendix L.

AJ removal by 

Airport Truck 

refueler. See AJinformation in 

Appendix L.

RR removal by 

locomotive 

refueling system.

See RRinformation in 

Appendix L.

RF – removal 

from an FCN 

into refueling 

vessels.

EP– export by 

pipeline

ES– export by 

ship
11

When reporting end use transactions using mode code RS or RF, the terminal operators or position 

holders should report their own EIN as the carrier EIN on the disbursements. No carrier report is required.

RF is used when a refueling vessel loads fuel at an FCN for end-use to refuel vessels on waterways.

RS is used when products are dispensed at an FCN for end-use or consumption in small quantities. For 

example, refueling snowmobiles, and other small over-the-rack disbursements.

BA-The transaction code BA is used for product reclassifications or conversions of products that 

result in a product code change only. Product reclassifications are not accounting journal entries 

correcting the books of the business. (See Appendix M– Product Reclassifications.)

The penalty for incorrect reporting may be assessed for using the BA code improperly. Examples 

of improper use include accounting transactions not involving product conversions.

A penalty for incomplete reporting may be assessed for failing to report product conversions. 

(For example – gasoline (065) and Ethanol (E00) blended into a single compartment and 

disbursed as an E85 ethanol blend, reported as separate 065 and E00 transactions.)

In-tank transfers should not be reported in ExSTARS. ExSTARS tracks the physical inventory 

(regardless of the position holder) and actual fuel movements in and out of terminals. In-tank 

transfers do not affect inventory and do not represent any fuel movement.

Please note the new requirement for reporting of Position Holder on any Book Adjustment (BA) 

receipt or disbursement involving product codes Exx, Bxx, or Dxx.

Imports. Reportable products brought into the US by an importer of record / enterer. Only the 

transaction codes listed are allowed – i.e., IJ, IR, IB, IS or IP (for pipeline). Reporting the country of 

origin is optional (see Country Code List - Appendix K).

Note: An import is only reported when the product is first entered into the US. Fuel is no longer 

characterized as an import after the fuel product enters the US.

Exports. Reportable products leaving the US. Only the transaction codes listed are allowed – i.e., EJ, 

ER, EB, ES or EP (for pipeline). Reporting the destination country is optional (see Country Code List -

Appendix K). If the transaction involves a foreign flagged vessel that does not have an EIN, use the 

Position Holder in the carrier EIN field.

CE is used to summarize multiple transactions when summary reporting is allowed. Optional daily 

summary reporting can also be used for certain disbursements from Secured Airport Terminals (SAT) and 

railroad refueling facilities (See Appendix L). Optional summary reporting is also allowed for reporting 

product codes 001, 049, 092, 122, 188, and 960 (See Appendix M).
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Extension of Time for Filing Forms 720-TO and/or 720-CS for Electronic or Paper Forms

Use Form 8809-EX Request for Extension of Time To File an ExSTARS Information Return (For Form 720-TO or 

Form 720-CS). A 30-day extension to file will be granted, if received in writing on or before the due date 

of the report. Submit completed Form 8809-EX, to the IRS ExSTARS Coordinator by emailing a copy to 

sbse.excise.exstars@irs.gov, faxing a copy to 844-255-6692 or

Mail the completed LOA to:

Internal Revenue Service Center 

Stop 5701G Excise Section 

Cincinnati, OH 45999

If additional time is needed beyond the initial 30- d a y extension request to comply with your filing 

obligation you may request an additional extension of 30 days. The extension request must contain a 

detailed explanation as to why the additional time is needed and what your company’s strategy will be 

during the extension period to become compliant. Extension requests made beyond the initial 30 day 

extension for the return is not automatic.

 III. Application and Participation

Applicants and Electronic Participants

Each prospective Electronic Participant must complete a LOA for electronic filing of Forms 720-TO and 

720-CS. Applicants must agree to follow all requirements and specifications in this publication.

Applicants must also successfully complete testing as outlined in the LOA process in the electronic filing 

program. See Section IV, Qualification Testing, for further information regarding testing procedures.

Consent to Disclose Electronic Return Information – Section 6103(c) of the Internal Revenue Code

Information Providers may sign 6103(c) consents to allow IRS to make available to the states monthly 

motor fuel information based on specific permission of the motor fuel industry filers as submitted and 

authorized on Form 8821.

The 6103(c) consent, on Tax Information Authorization Form 8821, should be submitted with the LOA. 

Form 8821 is provided in Appendix H along with examples of completed Form 8821. To make an 

effective consent, the following language must be included on an executed Form 8821 (samples found in 

Appendix H):

In order to facilitate efficient electronic filing and dissemination of motor fuel information with other 

taxing or information collecting authorities, I am executing this consent to disclose otherwise confidential 

excise and entity tax information that I file electronically on Forms 720-TO and/or 720-CS information 

reports. This consent applies only to state codes that I designate (“designated states”) on Form 8821. I 

authorize the IRS to release all information reported to the state agency(s) represented by the state code(s) I 

submit on Form 8821. Attached is a complete list of the state agencies responsible for the collection of 

motor fuel tax, and the corresponding 2-digit state codes, to which this consent may apply. I also authorize 

the release of display name information taken from IRS entity files that corresponds to the data I submit.

I understand that the agency receiving the information is not bound by IRS confidentiality laws and may 

use the information for any purpose as permitted by state law. The consent is effective on the date this 

Form 8821 is executed and remains in effect thereafter for all 720-TOs or 720-CSs filed by me within

3 years of that date.
13

I may revoke this consent by notifying IRS in writing. The revocation will only be effective after IRS has 

processed it, and no further disclosure to any state will be made based on this consent.

If a state is not designated on the Form 8821, the information will not be made available to any state 

under 6103(c). Consents must be renewed every 3 years.

Example:

Company A signs the 6103(c) consent on Form 8821 and grants consent to only the State of California 

(CA) as a “designated state”. Company A ships a load of motor fuel from California (origin) to Nevada 

(destination). The information on that specific transaction will be provided to California without federal

disclosure restrictions under 6013(c), but it will only be provided to the State of Nevada with federal 

disclosure restrictions under 6103(c).

Letter of Application (LOA)

The purpose of the LOA is to document the Information Providers who must file their reports 

electronically and to secure agreement to specific requirements of participation. In addition, it is the 

process used to convey the necessary information to facilitate electronic exchange of information. It will 

ensure the accuracy of the entity information by comparing the EDI entity data with the information in the 

IRS databases. The IRS may suspend a Transmitter’s participation for cause; in Section VIII see 

Revocation/Suspension of a Transmitter and Administrative Review Process for Proposed Suspension of 

a Transmitter.

The LOA submitted must be in substantially the same format and content as the sample found in 

Appendix G, Letter of Application (LOA) on company letterhead. The application must contain the 

original signature of an Authorized Signatory.

The LOA must contain the following information for terminal operators and carriers and transmitters, as 

applicable:

Name of electronic filing program – IRS Excise Electronic Filing Program 

Name, address, EIN and 637 Registration Number (if applicable) of the applicant

Terminal operators must attach a list including name and FCN of each terminal to which this LOA 

applies. (Refer to section concerning Multiple Terminals.)

Name, title, telephone number, and e-mail address of the person to contact regarding:

► Excise Tax Information

► EDI Technical Information

A 10-character Security Code created and submitted by Information Provider, alpha numeric with no 

special characters or spaces.

A 15-digit Interchange Sender ID and a 2 to 15-digit Application Sender Code for each of the groups of 

FCN’s filed based on the grouping options chosen.

Name, title, signature, and date of the Authorized Signatory for the applicant

Name of Transmitter if the applicant chooses to use one. Attach IRS Form 8821, Tax Information 

Authorization.
14

Obtaining a Letter of Application (LOA)

Sample LOAs for terminal operator and/or carrier and transmitters may be obtained electronically from 

the IRS web site at https://www.irs.gov/businesses/small-businesses-self-employed/excise-summaryterminal-activity-reporting-system-exstars. Also, samples can be found in Appendix G, Letters of 

Application (LOA), of this publication.

Type of Electronic Participants

An Electronic Participant is in one or more of the categories or business types listed below, depending on 

the specific function(s) the participant performs in relation to the Information Provider or IRS:

Terminal Operators and Carriers: To participate in the IRS Excise Electronic Filing Program, each 

Terminal Operator and/or Carrier must submit an LOA. If you choose to use a Transmitter to 

electronically file IRS Excise information and you want the Transmitter to receive your TS-997 and TS151, submit Form 8821 with the LOA, naming the approved Transmitter you are using.

Transmitter: A third-party Transmitter must complete the Transmitter LOA. The Transmitter receives 

data from its clients, reformats the data if necessary, according to the EDI requirements defined in this 

guide, and may also transmit the reports to the IRS. The Transmitter may also provide the service of 

formatting and forwarding all IRS Excise acknowledgments to the Information Provider. Transmitters do 

not have signature authority.

Acceptance to participate in the electronic filing program does not imply endorsement by the IRS or the 

Treasury Department of the software or quality of services provided.

Submitting the Letter of Application (LOA)

Submit the LOA to the IRS ExSTARS Coordinator by emailing a copy to sbse.excise.exstars@irs.gov, faxing a 

copy to 844-255-6692 or

Mail the completed LOA to:

Internal Revenue Service Center 

Stop 5701G Excise Section 

Cincinnati, OH 45999

Change in Authorized Signatory

If a change in the Authorized Signatory occurs, the Information Provider must submit a revised LOA 

within 5 days of the change.

Multiple Terminals

It is preferred that a Terminal Operator with multiple terminals (reports) submit one LOA containing a list 

of all their terminals to be included in a single EDI transmission. The sender ID (ISA06) of these 

transmissions must be the EIN. The Terminal Operator must also provide in the LOA the Application 

Sender Code (GS02) associated with this sender ID (ISA06). If a terminal is added or deleted, the 

Terminal Operator must submit a revised LOA listing the terminals operated.

Alternately, a Terminal Operator may submit separate sender codes for each terminal. In this case, each 

terminal will report in a separate EDI transmission with the Facility Control Number (FCN) as the sender 

ID (ISA06). The Terminal Operator must also provide in the LOA the Application Sender Code (GS02) 
15

associated with this sender ID (ISA06).

A third filing option is to submit separate sender codes for each terminal grouping. Terminal operators 

with multiple terminal groups (e.g., geographic region groups, accounting system groups) can submit one 

EDI transmission per identified group. Sender ID (ISA06) must be unique for each individual group.

This sender ID (ISA06) must contain 15 alpha-numeric characters as defined by ANSI ASC X12. The 

Terminal Operator must also provide in the LOA the Application Sender Code (GS02) associated with 

this sender ID (ISA06).

The ExSTARS system will accept only one original filing per month from. each 15- d i g i t Interchange 

Sender ID and 2–15-digit Application Sender Code (EIN, FCN group as identified in the LOA). Monthly 

filings not matching the LOA will be rejected for that terminal filing.

Reporting Options/Issues:

If the terminal operator and the bulk carrier are the same legal entity, a single EDI file may be used to 

report. Use “TOR” in the TFS02 segment for reporting as terminal operator; use “CCR” for reporting as 

carrier. However, with respect to transactions where the carrier and the terminal operator are the same, 

you must report the transaction twice: once in the terminal operator report and once in the carrier report.

Combined reporting by related companies is not allowed. Each entity with a different 637 Registration / 

EIN must have its own LOA and must file separately.

Application Status:

The IRS will respond to the LOA within 15 business days of receipt. If an LOA contains incomplete 

information or cannot otherwise be processed, the IRS will notify the Authorized Signatory identified in 

the LOA.

The Authorized Signatory must acknowledge receipt of the Authorization Code and User-IDs for the 

contacts that will have access to ExSTARS, Contacts will acknowledge receipt of their password by 

returning the signed Acknowledgment of Receipt to the IRS ExSTARS Coordinator by emailing a copy to 

sbse.excise.exstars@IRS.gov, faxing a copy to 844-255-6692 or mailing a copy to:

Internal Revenue Service Center 

Stop 5701G Excise Section 

Cincinnati, OH 45999

 IV. Qualification Testing

Qualification testing is mandatory for terminal operators and carriers as well as for approved excise third 

party transmitters. IRS has established a qualification process that exchanges test and feedback files that 

are processed by the IRS prior to submitting production files of electronic Form 720-TO and 720-CS 

information reports. To ensure the quality of the information obtained, the IRS will subject the 

information received to a set of tests. In addition to qualification for new participants, existing 

participants should contact IRS Excise in the event of a change of terminals in their LOA, EDI map 

version changes, new software implementations, or other EDI-related changes to conduct requalification 

in support of these changes.
16

Logon

To use the ExSTARS application, electronic participants must use a web browser that supports Transport 

Layer Security (TLS) protocol v1.2, such as Chrome, Firefox, Edge, Safari, or Opera. Electronic 

participants, through their Internet Service Provider (ISP), will connect to the ExSTARS web site at 

www.irs.gov/businesses/small-businesses-self-employed/excise-summary-terminal-activity-reporting-systemexstars, then click on the “User Logon” link. The Electronic Participant users must enter their User-ID 

and Password that is provided in the LOA application process. Upon acceptance of the LOA, letter will 

be sent to the Authorized Signature that will show the User-IDs and separate letters are sent to each user 

with their initial one-time password,

Communication during Qualification

The IRS will communicate through ExSTARS downloads, email and by telephone as necessary with the 

Electronic Participant concerning their transmission. Most errors will be communicated in the 

Transmission ACK 997 - Acknowledgment and Validation ACK 151. The Electronic Participant must 

then correct errors in the EDI syntax or data to eliminate the errors and retransmit the corrected test data

or file.

Qualification Requirements for Information Providers

Each Information Provider will submit test files to the IRS for validation. The IRS will process the test 

files to make sure that the Information Provider’s EDI files adhere to the IRS mapping requirements and 

the ANSI ACS X12 standards. The IRS will also process the test files to ensure that data submitted is 

representative of a complete and accurate filing for a reporting period.

Each information provider must test before going into production whether they use third party software 

to prepare/transmit reports. In addition, you must verify that your third- p a rt y software provider’s latest 

patch / release has been tested and approved before submitting with those changes. Verify the latest 

approved third- p a r t y software version at www.irs.gov/businesses/small-businesses-self-employed/excisesummary-terminal-activity-reporting-system-exstars.

Summary Reports

The Information Provider will be required to submit paper summary reports containing the same 

information as found on Form 720-TO and/or Form 720-CS, without Schedules A & B, summarizing the 

detail information contained in the test file, as if you were filing on paper. This information is used to 

verify the data transmitted.

Directions on where to send the summary reports will be provided as part of the test instructions received 

during the LOA process.

Qualification Requirements for Excise Third Party Transmitters

Excise third party transmitters must submit an LOA with the IRS in order to test their electronic filing 

process. Excise third party transmitters must provide test data to replicate various filing scenarios to 

coincide with the qualification requirements outlined in subsection Test File Submission.

The Transmitter is required to test each new release. The latest version release (patch) approved for each 

Approved Excise Tax Transmitter will be published at www.irs.gov/businesses/small-businesses-selfemployed/excise-summary-terminal-activity-reporting-system-exstars.
17

Test File Submission

All data submitted to or received from IRS ExSTARS will be transmitted using SSL and processed by the 

IRS Excise application. Instructions for uploading and downloading files, file naming conventions, and 

specific qualification instructions for each of these steps will be provided as part of the LOA process. 

These qualification steps and directions, as outlined in the LOA, will be amended as required to 

accommodate qualification requirements as they evolve for both new and existing filers (e.g., EDI version 

changes).

Step 1: The purpose of the first step is to test the data transmission/communication between both the 

Information Provider or Approved Excise Third Party Transmitter and the IRS. A summary 

report is not required for this step. This step requires that the information provider/transmitter 

obtain a file (.doc file) from the EDI Helpdesk, complete the information requested on the form 

and return the form via email to the EDI Helpdesk. This information is matched to the LOA.

Step 2: Following the submission of the information requested under Step 1, you will be requested to 

submit test files. The purpose of this step is to validate the ANSI ASC X12 syntax of the test 

file, to test the IRS 997 and 151 transmission acknowledgement process and to validate the 

content of data in three consecutive months of original test files. Submit a complete original test 

file containing all data for an entire reporting period. This file will be processed through the test 

system to find any ANSI syntax/format errors and any data errors. You will be required to 

submit a second original test file for the next consecutive month which will also be checked for 

syntax and data errors. This step will be repeated a third time Summary reports are required for 

each of the three months of data submitted.

Step 3: Following successful submission and qualification under Step 2, you will be requested to submit 

an error correction test file. The purpose of this step is to test the error identification, correction, 

and tracking process between both the Information Provider or Approved Excise Third Party 

Transmitter and the IRS. Summary reports are not required. At the beginning of this step, test

files with known errors (as described in the detailed qualification instructions) will be processed. 

These errors will generate 151 data acknowledgement transactions that will be placed in your 

download directory (outbox) on the system. You will be asked to make corrections to these test 

data via data error replacement transactions (BTI14 = 6R) and optionally via correction 

transactions (BTI14 = CO). This step may be repeated until all “must fix” errors are resolved, and 

the filer demonstrates the ability to easily correct data errors.

Step 4: The purpose of this step is to confirm the capability of information providers to submit and 

exchange files that conform to ANSI syntax and contain accurate data for a representative 

reporting period in a monitored production environment. This step can also be utilized to test 

application files and software, user programs, EDI software, backup procedures, and exception 

processing by both the Information Provider or Approved Excise Third Party Transmitter and 

IRS. Summary reports are required during a period of monitored production filing.
18

Moving to Production Status

Information providers and transmitters must complete steps 1, 2, and 3 to successfully complete the 

testing process.

Information Providers who have successfully completed the qualification process will be sent a 

notification that testing was successful. Acceptance is valid for the 720-TO and 720-CS electronic filing 

program only and will continue until and unless notified otherwise by the IRS. The Information 

Providers may then begin transmitting production data. Paper summary reports will have to be submitted 

during a period of monitored production filing (step 4). Upon moving to Production Status, IRS Excise 

will continue to monitor monthly filings for a period to ensure compliance with standards.

Additional testing may be required if this monitoring reveals non-compliance with syntax or data content 

requirements.

Excise third party transmitters who have successfully completed the qualification process will be sent a 

notification that testing was successful. However, approved excise third party transmitters must submit 

test data for each client as outlined in the testing information received .

The IRS will utilize the Test/Production indicator as part of the electronic file. When filing a test file, set 

the ISA15 element to T for Test Data. When filing a production file, set the indicator to P for Production 

Data. See Appendix F, EDI Filing Checklist, to move from Test to Production.
19

E

D 

I

TS-813 –

720-CS

&

720-TO

E

D 

I

T

R 

A 

N 

S 

L 

A 

T 

O 

R

TS-813-

CO/6R/6S

Form 720-CS

TS-997

Form 720-TO

T

R 

A 

N 

S 

L 

A 

T 

O 

R

The IRS receives 

and processes the 

EDI filesthat contain 

Form 720- CS and

Form 720- TO.

A TS-997 Functional 

ACK accepting or 

rejecting the EDI

file.

TS-151.edi 

TS-151.txt 

TIR.csv

The IRS willsend the 

151 ACK for data 

perfection and

acceptance.

Taxing 

Authority

Information 

Provider

Information Flow Model

Form 720 Carrier Summary and Terminal Operator Reports 

Transaction Set Flow Model
20

V. Acknowledgment Process

Acknowledgment File

The IRS acknowledges the receipt of every electronic information report by the transmission of two 

acknowledgment (ACK) files: 1) Transmission ACK (997) file and 2). Validation (151) ACK file. These 

ACK files will be placed in the Electronic Participant’s Outbox notifying them that an ACK file is 

available for retrieval. Evidence of timely filing is the receipt on or before the report due date of a 997-A 

(accepted) ACK and a 151 ACK.

The TIR.csv is a file in text format that provides a terminal inventory report for each product code at each 

terminal. The terminal inventory report will identify an out of balance condition.

File Transmission/Syntax Acknowledgment

The transmission ACK file is the ANSI Transaction Set 997 (TS-997)—known as the Functional 

Acknowledgment.

The TS-997 ACK file is created every time an Information Provider or Approved Excise Third Party 

Transmitter submission is successfully transmitted and should be retained by the Information Provider as 

evidence that the information report(s) has been filed timely provided no TS-151 Level I Error transaction 

is received. If a TS-997 has not been placed in Electronic Participant’s Outbox in 2 business days after an 

original submission, contact IRS Excise. (This situation may have been caused by such things as a file 

name error or an enveloping structure problem).

This ACK notifies the Electronic Participant that their electronic report was received and accepted or 

rejected. The ACK file is looking at the ANSI structure or layout of the file, not for errors associated 

with the data, and, accordingly, there are no math or data validations performed on the information report. 

These ANSI structure or layout errors are called syntax errors. Syntax errors are errors that could prevent 

a file from being processed or information within the file from being utilized. If the 997 

acknowledgement is a reject (997R), then the electronic participant will not receive a 151 

acknowledgement. A 997 reject is caused by severe ANSI-X12 structure or syntax errors such as invalid 

field lengths, invalid qualifier codes or invalid dates. If you receive a 997R, this is not considered a timely 

filing. The Electronic Participant will have to determine what caused the syntax error, correct it, and 

resend a new file by the due date of the report, including extensions.

Data Validation Acknowledgment

The validation ACK file is the ANSI Transaction Set 151 (TS-151)—known as the Electronic Filing of 

Tax Report Data Acknowledgment. The TS-151 ACK file is created each time an Electronic Participant 

receives a TS-997 indicating that their electronic report was received and accepted. The TS-151 ACK file 

will be generated whether or not data errors exist on the transmitted file.

The Electronic Participant will not receive a TS-151 if they receive a TS-997R (rejection). In the case of 

out of balance reports, duplicate FGS sequence numbers or previous months errors that have not be 

resolved, a TS-997A (accepted) will be followed by a TS-151 Level 1 error indicating file rejection. For 

Level 1 errors, the transaction set will be immediately rejected. You should correct the data errors and 

resubmit another original file (BTI13 = “00”) for that period.
21

VI. Submission and Correction Guidelines

Submission Guidelines

Each submission can contain only one interchange; that is, only one ISA/ISE loop; only one 

functional group within the interchange (GS/GE loop); and only one transaction set (ST/SE loop) 

within the functional group.

Submission Problems

The TS-997A not followed by a TS-151 Level 1 error is evidence of filing. If you have not received a 

TS-997 after you have filed your report in 2 business days, the IRS has not received your file, or 

acknowledgments were lost in transmission. Contact the IRS ExSTARS help desk for more information.

Level 1 Error Rejections

If you receive a TS-997 ACK with an “A” in the AK501 segment, followed by a TS-151 ACK Level 1 

error, your transaction set has been rejected in its entirety. Correct the problem and resubmit the 

transaction set as an original file (with BTI13 Original (00).

Structure and Syntax Validation:

If you receive a TS-997 ACK with an “A” in the AK501 segment, your transaction set has been accepted 

without structure or syntax errors. Data validation will follow, and you will receive TS-151ACK 

indicating data validation status.

If the 151 ACK indicates “must fix errors”, correct the noted data errors, and resubmit with a BTI14 

Corrected (CO) or BTI14 Replacement (6R) within 15 calendar days.

If you receive a TS-997 ACK with an “R” in the AK501 segment, correct the syntax errors, and submit 

the entire transaction set with BTI13 Original (00).

Data Validation:

If you receive a TS-151 ACK with an “AT” in the BTA01 segment, your information report has been 

accepted without errors.

If you receive a TS-151 ACK with an “RD” in the BTA01 segment, you have data validation errors. 

Correct the errors and resubmit the TS-813 file with BTI14 Corrected (CO) or BTI14 Replacement (6R).

You will then receive a TS-997 ACK indicating the transmission status of your corrected report. If you 

do not receive a TS-997 ACK within 2 business days, contact the IRS ExSTARS help desk.

Note: If a value (“CO”, “6S”, “6R”) is transmitted in the BTI14, no value can be transmitted in the 

BTI13.

If you receive a TS-997 ACK with an “A” in the AK501 segment, and the 151 ACK indicates “must fix 

error”, correct the information and resubmit with a BTI14 Corrected (CO) or BTI14 Replacement (6R) If 

you need to transmit additional data not included in an original submission BTI13 (00) or Corrected 

submission BTI14 (CO/6R) report, use BTI14 Supplemental (6S). Any receipts or disbursements older 

than 12 months from the end of current reporting period must be submitted using BTI14 Supplemental 

(6S).
22

If you receive a TS-151 ACK with an “AD” in the BTA01 segment, you have validation errors that have 

been accepted by the system but should be investigated further. These may be referred to as “warnings.”

If problems continue, contact the ExSTARS help desk. Refer to Appendix M for additional information 

regarding use of the BTI14 Replacement (6R) transaction for correction of “must fix” errors resulting 

from the submission of an original file.

Logon Issues:

If you are having problems logging on, please contact the ExSTARS help desk to reset your password, if

you encounter any of the following:

• You are unable to logon

• You continually receive the message that the system is “temporarily unavailable”

• You have not used your password in the last 45 days.

• You have made three unsuccessful logon attempts

• Your ExSTARS password has expired, if not changed within 90- days

• Your ExSTARS password has been compromised.

Scheduled system down time is announced on the Welcome to ExSTARS page (click on Logon to Your 

Account-ExSTARS Users).

 VII. Advertising Standards

Acceptance to participate in Forms 720-TO and 720-CS electronic filing program does not imply 

endorsement by the IRS or the Treasury Department of the software or quality of services provided. In 

addition, an Electronic Participant:

1) Must comply with the advertising and solicitation provisions of 31 C.F.R. Part 10 (Treasury 

Department Circular No. 230). This circular prohibits the use or participation in the use of any 

form of public communication containing a false, fraudulent, misleading, deceptive, unduly 

influencing, coercive, or unfair statement or claim. In addition, advertising must not imply a 

special relationship with the IRS or the Treasury Department.

2) Must adhere to all relevant federal, state, and local consumer protection laws.

3) May not use the Service’s name, Internal Revenue Service, or IRS, within a firm’s name.

4) May not use improper or misleading advertising in relation to Forms 720-TO and/ or 720-CS 

electronic filing program.

5) May not carry the IRS or other Treasury seals on its advertising material.

6) Must clearly state the names of all cooperating parties if advertising for a cooperative electronic 

return-filing project (public/private sector).

7) Must pre-record any radio or television advertisement and keep a copy of this advertisement for a 

period of at least 36 months from the date of the last transmission or use.

8) Must retain a copy of any actual direct mailing or fax communications, along with a list or other 

description of persons to whom the communication was mailed, faxed, or otherwise distributed 

for a period of at least 36 months from the date of the last mailing, fax, or distribution.
23

 VIII. Responsibilities of Electronic Participants

To ensure that complete reports are accurately and efficiently filed, electronic participants must comply 

with the technical specifications detailed in this publication.

An Electronic Participant must comply with the following applicable Authorization Code, User-ID, and 

Password requirements:

1) If an Electronic Participant suspects that the confidentiality of the User-ID and/or Password has 

been compromised, the Electronic Participant must contact the IRS ExSTARS help desk 

immediately for instructions on how to proceed.

2) The Electronic Participant is responsible for ensuring that the Authorization Code remains the 

confidential information of the Authorized Signatory. If the Electronic Participant suspects that 

the confidentiality of the Authorization Code has been compromised, the Electronic Participant 

must contact the IRS ExSTARS help desk immediately for instructions on how to proceed.

3) If the Authorized Signatory changes, the Electronic Participant must notify the IRS ExSTARS 

help desk of the name and title of the new Authorized Signatory for the electronically filed Forms 

720-TO and/or 720-CS no later than 5 days before the filing of another report.

4) If an “approved terminal” (FCN) is added or deleted from the number of terminals submitted, the 

Information Provider must submit a revised list of terminals and file a Short Period Report 

section in that months ExSTARS EDI file (see Appendix M).

5) If there is a change, addition or deletion, to the contacts listed on the LOA.

6) To update any Form 8821 that was submitted with a LOA since the form is valid for only 3 years.

An Information Provider or Approved Excise Third Party Transmitter should:

1) Retrieve the acknowledgment files (Transmitter – only if authorized by Form 8821).

2) If no acknowledgment has been received, see Section 0, VI. Submission and Correction

Guidelines, of this guide.

3) If acknowledgment is not received after resubmission under Section 0, contact the EDI help desk.

4) Promptly correct any transmission error that causes an electronic transmission to be rejected.

5) Ensure the security of all transmitted data.

6) Test each new version or software release.

Revocation/Suspension on an Approved Excise Third Party 

Transmitter/Software Developer

revoke/suspend an Approved Excise Third Party Transmitter/Software Developer from the filing of 

Forms 720-TO and/or 720-CS electronic filing program for the following reasons (this list is not allinclusive):

1) Repeatedly submitting information reports that cause a processing interruption.
24

2) Submitting information reports that cause a processing interruption after failing to submit the test 

file required.

3) Failing to comply with the responsibilities of Approved Excise Third Party Transmitter/Software 

Developer.

4) Failing to abide by the advertising standards.

5) Failing to test a software version release/update.

6) If an Approved Excise Third Party Transmitter/Software Developer’s right to file is revoked or 

suspended, the Information Provider still has the responsibility to file information reports timely.

Administrative Review Process for Proposed Suspension of an Approved 

Excise Third Party Transmitter

An Approved Excise Third Party Transmitter who receives a notice proposing suspension may request an 

administrative review prior to the proposed suspension taking effect. The request for an administrative 

review must be in writing and contain detailed reasons, with supporting documentation, for withdrawal of 

the proposed suspension. The written request for an administrative review and a copy of the notice 

proposing suspension must be delivered to the IRS Director of Specialty Tax Programs, Small Business 

Self-Employed Division.

IX. Basic EDI Introduction

Electronic Data Interchange Explanation

Electronic Data Interchange (EDI) is a key part of electronic commerce because it enables computers to 

exchange data electronically, which is faster, cheaper, and more accurate than the paper-based systems. 

To gain maximum benefits of EDI, an organization’s systems must have two characteristics:

The flow of information must be integrated. In other words, the data must flow between automated 

business management systems using EDI software without being re-keyed.

The automated business management systems must be intelligent. These systems must be able to 

automatically process routine transactions according to those limits defined by the businesses conducting 

trade (Trading Partners).

In order to comply with the specific demands of EDI-capable systems and to ensure the success of the 

business relationship, certain software capabilities must be present. Complete software packages can be 

obtained in several ways:

Purchased off-the-shelf

Contracted through a commercial organization

Contracted as a value-added service from a value-added network

American National Standards Institute (ANSI) Accredited Standard Committee (ASC) X12 is the 

organization that maintains the EDI Standards.
25

Standards are defined as the technical documentation approved by the ANSI ASC X12 that includes:

Transaction sets 

Segments

Data elements 

Code set

Interchange control structure

Standards prescribe the framework for how a specific EDI message is formatted.

ANSI X12 standards, usually referred to as X12, are the most used EDI standards in North America. 

ANSI is the clearinghouse and coordinator for standards in all areas of trade and commerce.

X. Confidentiality

Internal Revenue Code (IRC) Section 6103 addresses the confidentiality of information returns.

IRC Sections 7213, 7213A, and 7431 address the civil and criminal penalty provisions for unauthorized 

access and unauthorized disclosure of information returns and return information.

XI. Taxable Fuel EDI Mapping

The Information Provider or Approved Excise Third Party Transmitter will follow the ANSI ASC X12 

Electronic Filing of Information Report Data Transaction Set (TS-813), as defined in Version 4 Release 3. 

IRS requires that all schedules reflect detailed information needed to perform tracking of monthly taxable 

fuel transactions.

This section provides the information needed to file your monthly information reports. It covers all the 

necessary specifications in detail for the filing of these reports. The sections covered are as follows:

Attribute Conventions 

EDI Requirements

ISA and GS Enveloping Structure 

Interchange Control Header

813 Segment Structure

813 Electronic Filing of Tax Report Data for Carrier Reporting Form 720-CS 

813 Electronic Filing of Tax Report Data for Terminal Operators Form 720-TO 

813 Electronic Filing of Tax Report Data for Correction and Amendment Reporting
26

Attribute Conventions

Table 1 – List of Attribute Conventions from ANSI ASC X12

Attribute Definition

Data Element Type Nn – Numeric Numeric type data element is symbolized by the two-position

representation (Nn). N indicates a numeric, and n indicates the 

decimal places to the right of a fixed, implied decimal point. N0 (N 

Zero) is a numeric with no decimal places.

R – Decimal (Real) The decimal point is optional for integer values but is required for 

fractional values. For negative values, the leading minus (-) sign is 

used. Absence of this sign indicates a positive value. The plus (+) 

sign should not be transmitted.

ID – Identifier An identifier data element must always contain a value from a

predefined list of values that is maintained by ASC X12 or by other 

bodies that are recognized by ASC X12.

AN – String A string (Alphanumeric) is a sequence of any characters from the basic 

or extended character sets. It must contain at least one non-space 

character. The significant characters must be left justified. Leading 

spaces, if any, are assumed to be significant. Trailing spaces should be 

suppressed.

DT – Date Format for the date type is CCYYMMDD. CC is the century digits of 

the year (ex. 19, 20). YY is the last 2 digits of the year (00-99), MM is 

the numeric value of the month (01-12), and DD for the day (01-31).

TM – Time Format for the time type is HHMMSS, expressed in 24-hour clock 

format. HH is the numeric value for hour (00-23), MM for minute (00-

59), and SS for second (00-59).

Requirement Designator Defines how the data element is used in a segment.

M Mandatory data element - This element is required to appear in the segment.

O Optional data element - The appearance of this data element is at the option of the 

sending party or is based on a mutual agreement of the interchange parties.

X Relational data element - Relational conditions may exist between two or more data

elements. If one is present the other/s is required. The relational condition is displayed 

under the Syntax Noted of the X12 Standards.

Data Element Length The number of character positions assigned to a data element. Example: Data element length of 

2/10. You must have at least 2 characters but no more than 10 characters for this element 

(minimum of 2/ maximum of 10).

Semantic Note 

Designator

Z – Designator A data element within a segment may have a designator (Z) that indicates the 

existence of a semantic note. Semantic notes are considered part of the 

standard. If a condition designator and a semantic note both affect a single 

data element, the condition will appear first, separated from the semantic note 

designator by a vertical bar (|). Semantic notes that are general in nature are 

identified by the number 00 to the left of the comment.

EDI Requirements

Table 1a – Separator Requirements

Type ASCII Value Character

Repetition Separator 7C |

Segment Terminator 5C \

Element Separator 7E ~

Sub-element Separator 5E ^

Padding Character 20 Space
27

XII. ISA and GS Envelope Structure

Table 1b – Enveloping Structure
28

Interchange Control Header Description

Segment: ISA Interchange Control Header 

Usage: Mandatory

Max Use: 1

Purpose: To start and identify an interchange of zero or more functional groups and interchange related control 

segments

Key:

Not Used 

Syntax Notes 

IRS Notes

Interchange Control Header Description

Interchange Segment (Required)

Element

ID

Elem

Ref #

Sub-Ele

Ref#

Field

Status

Field Name Field

Type

Length Field

Min. Max. Description

ISA01 I01 M Authorization Information 

Qualifier

ID 2 2 “00” = No Authorization Information Present 

(No meaningful information in ISA02)

Will be used when transmitting data to filers (TS151 and TS-997)

“03” = Additional Data Identification

Use when transmitting data to the IRS (TS-813)

ISA02 I02 M Authorization Information AN 10 10 Information used for additional identification or

authorization of the interchange sender or the 

data in the interchange

Provide the 10-digit authorization code issued by 

the IRS if ISA01 = “03”.

Fill thisfield with 9 blank charactersfollowed by 

one underscore “ _” if ISA01 = “00”.

ISA03 I03 M Security Information Qualifier ID 2 2 “00” = No Security Information Present 

(No meaningful information in ISA 04)

Will be used when transmitting data to filers (TS151 and TS-997).

“01” = Password.

Use when transmitting data to the IRS (TS-813).

ISA04 I04 M Security Information AN 10 10 This is used for identifying the security 

information about the interchange sender or the 

data in the interchange.

When ISA03 = ”01”, provide the 10-digit

security Code provided by your company in the

LOA. When ISA03 = ”00”, fill this field with 9

blank characters followed by one underscore

“ _”.

ISA05 I05 M Interchange ID Qualifier ID 2 2 “01” – DUNS Number.

Used when transmitting data to filers (TS-151 

and TS-997).

“32” – EmployersIdentification Number (EIN) –

Used when transmitting data to the IRS in 

accordance with element note above (TS-813).

“ZZ” = ID qualifier published by the sender.

Used to designate the sender ID element being

qualified.

ISA06 I06 M Interchange Sender ID AN 15 15 ID code published by the sender for other parties 

to use as the receiver ID to route data to them.

Provide the information as qualified by the ISA05 

element. All data should be left justified and 

padded with blanks to fill the 15 characters.

When receiving data from the IRS, the DUNS 

number that will be used is “040539587 ”.

Not used: no data to transmit

Note: Notes defined by X.12 Standards

Note: Notes defined by IRS Excise
29

ISA07 I05 M Interchange ID Qualifier ID 2 2 “01” – DUNS Number. Used when transmitting 

data to the IRS (TS-813).

“32” – EmployersIdentification Number (EIN)

Used when transmitting data to filers (TS-151 

and TS-997).

“ZZ” = Mutually Defined.

Used when transmitting data to filers (TS-151

and TS-997)

ISA08 I07 M Interchange Receiver ID AN 15 15 ID code published by the receiver for other

parties to use asthe sender ID to route data to 

them.

Provide the information as qualified by the ISA07 

element. All data should be left justified and 

padded with blanks to fill the 15 characters.

When transmitting to the IRS, use the DUNS 

number ‘040539587 ’.

ISA09 I08 M Interchange Date DT 6 6 “YYMMDD” = Date of The Interchange. 

Express the date in (YYMMDD) format.

ISA10 I09 M Interchange Time TM 4 4 “HHMM” = Time of The Interchange. Express 

the time in (HHMM) format.

ISA11 I65 M Repetition Separator 1 1 “|” = ASCII - 7C HEX

ISA12 I11 M Interchange Control Version 

Number

ID 5 5 “00403” . This version number covers the 

interchange control segments.

ISA13 I12 M Interchange Control Number N0 9 9 The interchange control number uniquely 

identifiesthe interchange data to the sender. The 

sender assigns this number.

Originating parties may use any numbering

scheme consistent with their business practice.

ISA14 I13 M Acknowledgment Requested ID 1 1 “0” = No Acknowledgment Required

ISA15 I14 M Usage Indicator ID 1 1 “P” = Production Data 

“T” = Test Data

ISA16 I15 M Component Sub-Element 

Separator

1 1 “^” = (caret) ASCII – 5E HEX

ISA~03~T5ZXF54W21~01~TORCCRFILE~ZZ~757654321 ~01~040539587 ~170523~0931~|~00403~000000001~0~T~^\

Syntax Notes: None

IRS Note: It is preferred that an information provider or Approved Excise Third Party transmitter with multiple terminals (reports) 

submit one LOA containing a list of all their terminals to be included in a single EDI transmission. The sender ID (ISA06) of these 

transmissions must be the EIN using qualifier “32” in the ISA05. If a terminal is added or deleted, the information provider must submit a 

revised list of terminals.

Alternately, an information provider may submit one LOA for each terminal. In this case, each terminal will report in a separate EDI 

transmission with the Facility Control Number (FCN) as the sender ID (ISA06) using qualifier “ZZ” in the ISA05.

A third filing option: submit a separate LOA for each terminal grouping. Companies with multiple terminal groups (e.g., geographic 

region groups, accounting system groups) can submit one EDI transmission per identified group. Sender ID (ISA06) must be unique for 

each individual group and use qualifier “ZZ” in the ISA05.

The ExSTARS system will accept only one original filing per month from each sender ID (EIN, FCN, or Identified Group as identified 

in the LOA).

For details on completing an LOA, please refer to Appendix G, Letters of Application (LOA).
30

Segment: GS Functional Group Header 

Usage: Mandatory

Max Use: 1

Purpose: To indicate the beginning of a functional group and to provide control information

Key:

Not Used 

Syntax Notes 

IRS Notes:

Semantic Notes: 1 GS04 is the group date.

2 GS05 is the group time.

3 The data interchange control number GS06 in this header must be identical to the same data element in 

the associated functional group trailer, GE02.

Functional Group Segment (Required)

Element

ID

Elem.

Ref #

Sub-Ele

Ref#

Field

Status

Field Name Field

Type

Length Field

Min. Max. Description

GS01 479 M Functional Identifier Code ID 2 2 “TF” for 813 Transaction Set 

“TA” for 151 Transaction Set 

“FA” for 997 Transaction Set

GS02 142 M Application Sender’s Code AN 2 15 Code identifying party sending transmission. 

Code assigned by sender and agreed to by

trading partner. May not contain embedded 

spaces.

Thisis assigned by the Information Provider 

transmitting data to the IRS – Motor Fuels 

Section and will be used by the IRS – Motor 

Fuels Section as the Application Receiver’s 

Code (GS03) when transmitting data back to 

the Information Provider.

When receiving data from the IRS – Motor Fuels 

Section, the number that will be used is 

‘040539587050’.

GS03 124 M Application Receiver’s Code AN 2 15 Code identifying party receiving transmission.

Code assigned by receiving and agreed to by 

trading partner.)

This is assigned by the Information Provider and 

is the Application Sender’s Code (GS02) when 

transmitting data to IRS – Motor Fuels Section.

When transmitting data to the IRS – Motor Fuels 

Section use, the number ‘040539587050’.

GS04 373 M/Z Date DT 8 8 “CCYYMMDD” = Date

GS05 337 M/Z Time TM 4 8 “HHMMSSDD” = Time

GS06 28 M/Z Group Control Number N0 1 9 Assigned number originated and maintained by 

the sender.

Originating parties may use any numbering

scheme consistent with their business practices.

However, the scheme must provide sufficient

uniquenessto identify each functional group over

a period of time not less than 3 years.

GS07 455 M Responsible Agency Code ID 1 2 “X” = ASC X12. Code used in conjunction with 

Data Element 480 to identify the issuer of the

standard.

GS08 480 M Version/ Release / Industry 

Identifier Code

AN 1 12 “004030”

GS~TF~Sender ID~Receiver ID~20170523~0931~1101~X~004030\

Syntax Notes: None

IRS Note: Application Sender’s Code (GS02) may not contain embedded spaces or blanks.

Not used: no data to transmit

Note: Notes defined by X.12 Standards

Note: Notes defined by IRS Excise
31

Segment: GE Functional Group Trailer 

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of a functional group and to provide control information 

Syntax Notes:

Semantic Notes: The data interchange control number GE02 in this trailer must be identical to the same data element in the 

associated functional group header, GS06.

Comments: The use of identical data interchange control numbers in the associated functional group header and trailer is 

designed to maximize functional group integrity. The control number is the same as that used in the 

corresponding header.

Key:

Not Used 

Syntax Notes 

IRS Notes

Functional Group Segment (Required)

Element

ID

Elem

Ref #

Sub-Ele

Ref#

Field

Status

Field Name Field

Type

Length Field

Min. Max. Description

GE01 97 M Number of Transaction Sets 

Included

N0 1 6 Count of transaction sets within this GS/GE. 

For ExSTARS, this should always be 1.

GE02 28 M/Z Group Control Number N0 1 9 The data interchange control number in the trailer 

must be identical to the same data element in the

associated functional header (GS06).

GE~1~1101\

Syntax Notes: None

Interchange Control Trailer Description

Segment: IEA Interchange Control Trailer 

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of an interchange of zero or more functional groups and interchange related control 

segments

Comments:

Key:

Not Used 

Syntax Notes 

IRS Notes

Interchange Segment (Required)

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min. Max. Description

IEA01 I16 M Number of Included 

Functional Groups

N0 1 5 Count of Functional Groups Within This 

ISA/IEA. For ExSTARS, this should always be 1.

IEA02 I12 M Interchange Control Number N0 9 9 The interchange number in the trailer must be

identical to the same data element in the 

associated interchange header (ISA13).

IEA~1~000000001\

Syntax Notes: None

Not used: no data to transmit

Note: Notes defined by X.12 Standards

Note: Only one GS/GE loop permitted per submission.

Not used: no data to transmit

Note: Notes defined by X.12 Standards

Note: Only one ISA/IEA loop permitted per submission.
32

813 Segment Structure for a Terminal Operator Report by Position Number

813 – Table 1 – Header

Pos 

No.

IRS 813

Map Header

0100 ST Transaction Set Header

0200 BTI Identify Tax Agency Information

0300 DTM Tax Filing Period

0400 TIA Total Net Reported

0430 REF Line Item Control Number

0500 N1 Information Provider Name Detail

0600 N2 Additional Information Provider Name Detail

0800 N3 Address Detail

0900 N4 City, State, Zip Code Detail

1000 PER General Contact Person

1000 PER EDI Contact Person

0500 N1 Mailing Name Detail

0600 N2 Additional Mailing Name Detail

0800 N3 Mailing Address Detail

0900 N4 Mailing City, State, Zip Code Detail

1000 PER General Contact Person

1000 PER EDI Contact Person

813 – Table 2 – Body

Pos 

No.

IRS 813

Map TOR SCH

0100 TFS Terminal Operator Report Beginning of Schedules/Product Group

0200 REF Sequence Number Sequence Number

0200 REF No Activity

0300 DTM Ending Inventory Date

0500 N1 Origin Terminal or State

0500 N1 Position Holder

0500 N1 Carrier Information

0500 N1 Destination Terminal or State

1000 FGS Physical Inventory by Product Shipping document

1100 REF Sequence Number Sequence Number

1200 DTM Shipping document Date

1300 N1 Vessel Official Number

1800 TIA Ending Physical Inventory Shipping document Net

1800 TIA Shipping document Gross

813 – Table 3 – Trailer

Pos 

No.

IRS 813

Map Trailer

0100 SE Transaction Set Trailer
33

813 Segment Structure for a Carrier Report by Position Number (continued)

813 – Table 1 – Header

Pos 

No.

IRS 813

Map Header

0100 ST Transaction Set Header

0200 BTI Identify Tax Agency Information

0300 DTM Tax Filing Period

0400 TIA Total Net Reported

0430 REF Line Item Control Number

0500 N1 Information Provider Name Detail

0600 N2 Additional Information Provider Name Detail

0800 N3 Address Detail

0900 N4 City, State, Zip Code Detail

1000 PER General Contact Person

1000 PER EDI Contact Person

0500 N1 Mailing Name Detail

0600 N2 Additional Mailing Name Detail

0800 N3 Mailing Address Detail

0900 N4 Mailing City, State, Zip Code Detail

1000 PER General Contact Person

1000 PER EDI Contact Person

813 – Table 2 – Body

Pos 

No.

IRS 813

Map CCR SCH

0100 TFS Carrier Report Beginning of Schedules/Product Group

0200 REF Sequence Number Sequence Number

0200 REF No Activity

0500 N1 Origin Terminal or State

0500 N1 Company Hiring Carrier (Consignor)

0500 N1 Carrier Information

0500 N1 Destination Terminal or State

0920 TIA Total Delivered

1000 FGS Shipping document

1100 REF Sequence Number

1200 DTM Shipping document Date

1300 N1 Vessel Official Number

1800 TIA Shipping document Net

1800 TIA Shipping document Gross

813 – Table 3 – Trailer

Pos 

No.

IRS 813

Map Trailer

0100 SE Transaction Set Trailer
34

XIII. 813 Electronic Filing of Tax Report Data for Carrier 

Reporting Form 720-CS 

 Functional Group ID=TF

Introduction

This Draft Standard for Trial Use contains the format and establishes the data contents of the

Electronic Filing of Tax Report Data Transaction Set (813) for use within the context of an

Electronic Data Interchange (EDI) environment. This transaction set can be used by tax filers

to electronically file tax reports with a federal, state, or local taxing authority and which may

initiate payments related to the tax report.

Heading:

Pos. Seg. Req. Loop Notes and

No. ID Name Des. Max.Use Repeat Comments

M 0100 ST Transaction Set Header M 1

M 0200 BTI Beginning Tax Information M 1

M 0300 DTM Date/Time Reference M 10

Must Use 0400 TIA Tax Information and Amount O 1000 n1

Not Used 0430 REF Reference Identification O 10

Not Used 0450 TRN Trace O 1000

Not Used 0470 BPR Beginning Segment for Payment O 1000

Order/Remittance Advice

Must Use LOOP ID - N1 >1

0500 N1 Name O 1 n2

0600 N2 Additional Name Information O 2

Not Used 0700 IN2 Individual Name Structure Components O 10

0800 N3 Address Information O 2

0900 N4 Geographic Location O 1

1000 PER Administrative Communications Contact O 2 n3

Detail:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

LOOP ID - TFS 100000

Must Use 0100 TFS Tax Form O 1

Must Use 0200 REF Reference Identification O 10

Not Used 0300 DTM Date/Time Reference O 10

Not Used 0400 MSG Message Text O 1000

LOOP ID - N1 >1

0500 N1 Name O 1 n4

Not Used 0600 N2 Additional Name Information O 2

Not Used 0700 IN2 Individual Name Structure Components O 10

Not Used 0800 N3 Address Information O 2

Not Used 0900 N4 Geographic Location O 1

LOOP ID - TIA 10000

0920 TIA Tax Information and Amount O 1 n5

Not Used 0940 DTM Date/Time Reference O 10

Not Used 0960 MSG Message Text O 1000

LOOP ID - FGS 100000

1000 FGS Form Group O 1
35

1100 REF Reference Identification O 10

1200 DTM Date/Time Reference O 10

LOOP ID - N1 >1

1300 N1 Name O 1 n6

Not Used 1400 N2 Additional Name Information O 2

Not Used 1500 IN2 Individual Name Structure Components O 10

Not Used 1600 N3 Address Information O 2

Not Used 1700 N4 Geographic Location O 1

LOOP ID - TIA 10000

1800 TIA Tax Information and Amount O 1 n7

Not Used 1900 DTM Date/Time Reference O 10

Not Used 2000 MSG Message Text O 1000

Summary:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

M 0100 SE Transaction Set Trailer M 1

Transaction Set Notes

1. The TIA segment allows for tax information and amounts associated with the entire filing. At least one 

occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

2. This N1 loop reflects names and addresses associated with the entire filing. At least one occurrence of the N1 

loop is required in an original filing.

3. This PER segment must be supplied for each N1 loop in the transaction header.

4. This N1 loop reflects names and addresses associated with a particular tax form (TFS).

5. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

6. This N1 loop reflects names and numbers associated with a particular subset of a tax form.

7. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.
36

Transaction Set Header Description

Segment: ST Transaction Set Header 

Position: 0100

Loop:

Level:

Usage: Mandatory

Max Use: 1

Purpose: To indicate the start of a transaction set and to assign a control number. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: The transaction set identifier (ST01) is used by the translation routines of the interchange partners to select the 

appropriate transaction set definition (e.g., 810 selects the Invoice Transaction Set).

The implementation convention reference (ST03) is used by the translation routines of the interchange partners to 

select the appropriate implementation convention to match the transaction set definition.

Beginning of Transaction Set (Required)

Header Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

ST01 143 M Transaction Set Code ID 3 3 Transaction Set Type “813”

ST02 329 M Transaction Set Control Number AN 4 9 Filer defined unique control number 

(same value as SE02)

ST03 1705 O/Z Implementation Convention 

Reference

AN 1 5 Reference assigned to identify Implementation 

Convention. “0200” = Version 2, Release 00.

ST~813~1234~0200\

Syntax Notes: None

IRS Note: It is recommended that ST03 be used to help identify which implementation guide the trading partner is using. 

This element will help the receiver of the data determine if the sender is using an old guide or the most current 

guide for the data transmission.

Segment: BTI Beginning Tax Information 

Position: 0200

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1

Purpose: To indicate the type of tax information. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 BTI01 and BTI02 define the tax exchange program or tax filing.

2 BTI03 and BTI04 define the tax authority.

3 BTI05 is the transaction set creation date.

4 BTI07 and BTI08 provide the taxpayer’s identity.

5 BTI09 and BTI10, BTI11 and BTI12, define secondary identification numbers for a tax filing or exchange program.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
37

.

Beginning Tax Information Segment

(Required) 

Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

BTI01 128 M Reference Number Qualifier ID 2 2 “T6” = Defines as Tax Filing

BTI02 127 M Reference Number AN 3 3 “050” = All Fuels Tax Filings

BTI03 66 M ID Code Qualifier ID 2 2 “47” = Tax Authority

BTI04 67 M ID Code AN 9 9 “040539587” =

IRS Headquarters DUNS number

BTI05 373 O Transaction Create Date DT 8 8 “CCYYMMDD” = Transaction Set Create Date, 

Transmission Date

BTI06 818 O Name Control Identifier AN 4 4 First 4 positions of Taxpayer’s Legal Business 

Name. If business name is less than 4 characters,

left justify name control and pad with “X”, do not 

use any spaces or special characters.

BTI07 66 X ID Code Qualifier ID 2 2 “24” = EIN Federal Employer Identification 

Number

BTI08 67 X ID Code AN 9 18 Taxpayer’s EIN

BTI09 66 X ID Code Qualifier ID 2 2 “49” = State (assigned) Identification Number

BTI10 67 X ID Code AN 2 20 License or Permit Number

BTI11 66 X ID Code Qualifier ID 2 2 “48” = IRS Electronic Filer ID Number

BTI12 67 X ID Code AN 9 18 637 Registration Number (no hyphens required)

BTI13 353 O Transaction Set Purpose Code ID 2 2 Original Filing Options:

Use this element without BTI14. Use this element

when transmitting the initial filing for a reporting

period.

“00” = Original

Use for the first attempt to transmit your file.

BTI14 640 O Transaction Type Code ID 2 2 Amended Filing Options:

Use this element without the BTI13. Use this

element when submitting modifications.

“6R” = Replacement

This code should be used when the original

submission resulted in “must fix” errors and a

complete replacement of the file to correct errors is

submitted. This cannot be used when the original

file for the filing period resulted in warning

messages only. This cannot be used when the

original file resulted in a “file rejected” message or

when no “fix errors” were generated.

n “6S” = Supplemental

Use when transmitting new or additional data not

included in an initial or modified report.

“CO” = Corrected

Use when adjusting or correcting original or

modified filing. This code should be used in

response to the receipt of a 151 Data

Acknowledgement that does not contain

BTA01=AT (Accepted code).

BTI~T6~050~47~040539587~20170523~ABCD~24~516999988~49~55~48~20178888S~00\

Syntax Notes: If either BTI07 or BTI08 is present, then the other is required. 

If either BTI09 or BTI10 is present, then the other is required. 

If either BTI11 or BTI12 is present, then the other is required.

IRS Notes:

BTI06 Segment – Must Use 

BTI07 Segment – Must Use

BTI07 must contain ‘24’ for Federal Employer’s Identification Number (EIN). 

BTI08 Segment – Must Use

At least one of BTI13 or BTI14 is required. 

Only one of BTI13 or BTI14 may be present.

The application of BTI13 and BTI14 are as follows: BTI13 should be used when the taxpayer transmits their initial report (BTI13 should 

be used without BTI14); BTI14 should be used when the taxpayer transmits modifications. BTI14 should be used without BTI13. Further

clarification of these elements is located below.
38

Element Application

BTI13 [Initial Report]

“00” = Original Use “Original” when first attempt to transmit your report to the IRS.

BTI14 [Amended Report]

“CO” = Corrected Use “Corrected” when adjusting or correcting original or amended report.

“6R” = Replacement Use “Replacement” when submitting a completely new file to correct outstanding “must fix” errors

“6S” = Supplemental Use “Supplemental” when transmitting new or additional data not included in original or amended report.

Segment: DTM Date/Time Reference 

Position: 0300

Loop:

Level: Heading

Usage: Mandatory

Max Use: 10

Purpose: To specify pertinent dates and times. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Tax Filing Period

Date/Time Reference Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “194” = Tax Period End Date

DTM02 373 X Date DT 8 8 ”CCYYMMDD” = Tax Filing Period End

DTM~194~20170430\

Syntax Notes: None

IRS Note: Must use DTM02

Segment: TIA Tax Information Amount 

Position: 0400

Loop:

Level: Heading

Usage: Optional

Max Use: 1000

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by taxing 

authorities.

Key:

Not Used 

Syntax Notes 

IRS Notes

Total Net Reported

Tax Information and Amount Segment Pos. No. 0400

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information Code AN 4 4 “5001” = Total Net Reported

C03702 is not used.

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Total Number of Net Gallons in Tax Filing

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5001~~~7940294~GA\

Syntax Notes: TIA04 is required.

IRS Notes: Even though this value can be calculated, it is included, as a control figure to verify that the amount calculated by 

the IRS is the same as expected by the taxpayer

TIA05 is required.

At least one occurrence of the N1 loop is required in an original filing (BTI13 = “00”).

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
39

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Name Detail 

Name Segment Pos. No. 0500

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “L9” = Information Provider

Always use this code for physical address of the

information provider.

“31” = Postal Mailing Address

A second 1/N1 loop using this code value must be 

provided containing, at a minimum, an N1, N3 and

N4 segment if the mailing address is different than 

the physical address. If you wish to provide a

different mailing address, provide a second N1

loop using “31”.

N102 93 X Name AN 1 35 Taxpayer Name

N1~L9~BC Terminal Seaport\

Syntax Notes: None

IRS Note: N102 is required.

Segment: N2 Additional Name Information 

Position: 0600

Loop: N1 Optional

Level: Heading

Usage: Optional

Max Use: 2

Purpose: To specify additional names or those longer than 35 characters in length 

Key:

Not Used 

Syntax Notes 

IRS Notes

Additional Taxpayer Name Detail

Additional Name Segment Pos. No. 0600

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N201 93 M Name AN 1 35 Taxpayer Name

Use, if needed, to provide additional name

information.

N202 93 O Name AN 1 35 Taxpayer Name

Use, if needed, to provide additional name

information.

N2~Sea Side Terminal~Seaport Terminal\

Syntax Notes: None

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
40

Segment: N3 AddressInformation 

Position: 0800

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 2

Purpose: To specify the location of the named party 

Key:

Not Used 

Syntax Notes 

IRS Notes

Address Detail

Address Information Segment Pos. No. 0800

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

N301 166 M Address Information AN 1 35 First Line Street Address

N302 166 O Address Information AN 1 35 Second Line Street Address

N3~48 Washington St~120 Trinity St\

Syntax Notes: None

IRS Note: None

Segment: N4 Geographic Location 

Position: 0900

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 1

Purpose: To specify the geographic place of the named party 

Key:

Not Used 

Syntax Notes 

IRS Notes

City, State, Zip Code Detail

Location Geographic Segment Pos. No. 0900

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N401 19 O City Name AN 2 30 Name of City

N402 156 O State code or Province ID 2 2 State or Province Abbreviation

N403 116 O Postal (Zip) Code ID 3 11 ZIP Code, ZIP Plus 4 Code or Foreign Postal code

N404 26 O Country ID 3 3 Country Abbreviation (United States = USA)

N4~Seaport~FL~99999~USA\

Syntax Notes: None

IRS Note: N401, N402, N403, and N404 are required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
41

At least one occurrence of this PER segment is required for each N1 loop in the transaction header.

Segment: PER Administrative Communications Contact 

Position: 1000

Loop: N1 Optional

Level: Heading

Usage: Optional

Max Use: 2

Purpose: To identify a person or office to whom administrative communications should be directed 

Key:

Not Used 

Syntax Notes 

IRS Notes

General Contact Person

Administrative Communications Contact Segment Pos. No. 1000

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PER01 366 M Contact Function Code ID 2 2 Contact Type Code: 

“CN” = General Contact

“EA” = EDI Coordinator

PER02 93 O Name AN 1 35 Contact Name

PER03 365 X Communications Number 

Qualifier

ID 2 2 “TE” = Telephone Number

PER04 364 X Communications Number AN 10 14 Voice Telephone Number

No formatting, no special characters, digits only

PER05 365 X Communications Number 

Qualifier

ID 2 2 “FX” = FAX Number

PER06 364 X Communications Number AN 10 10 FAX Telephone Number

No formatting, no special characters, digits only

PER07 365 X Communications Number 

Qualifier

ID 2 2 “EM” = Electronic Mail

PER08 364 X Communications Number AN 1 80 E-mail Address

PER~CN~C. P. Accountman~TE~60855599991234~FX~9995559990~EM~cpa@abcterm.com\

Syntax Notes: If either PER03 or PER04 is present, then the other is required. 

If either PER05 or PER06 is present, then the other is required. 

If either PER07 or PER08 is present, then the other is required.

IRS Note: Must use PER02.

Must provide one of PER03 and PER04 or PER07 and PER08

End of Transaction Set Header

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
42

Transaction Set – Carrier Report (CCR)

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes

Beginning of Carrier Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T2” = Tax Form Code

TFS02 127 M Reference Identification AN 3 3 “CCR” = Carrier Report

TFS03, TFS04, TFS05 and TFS06 are not used when TFS01 = “T2” and TFS02 = “CCR”

TFS~T2~CCR\

Syntax Notes:

IRS Note: This TFS loop (where TFS01 = ’T2’) is used only once per carrier EDI file.

Segment: REF Reference Identification 

Position: 0200

Loop: REF Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide a

unique filer assigned sequence number. This

number is to be unique for each occurrence of

2/REF/0200 within a 2/TFS/0100 loop at a

minimum.

REF~55~000000000000011\

Syntax Notes: None.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
43

No Activity (Conditional)

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Entity Identification Code ID 2 2 “BE” = Business Activity

REF02 127 X Name AN 1 20 “1” = No Activity

Use only when there are no receipts or

disbursementsfor all products within a terminal

facility for the current filing period.

REF~BE~1\

Syntax Notes: None.

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

If 2/TFS/0100 TFS01 = ‘T2’ and the account has no activity, then supply a third iteration of the REF segment using 

‘BE’ - Business Activity. If this third iteration of the REF segment is used, then the current 2/TFS looping 

structure is complete.

Segment: TIA Tax Information and Amount 

Position: 0920

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by 

taxing authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Total Delivered (Conditional)

Tax Information and Amount Segment Pos. No. 0920

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 TIA Code

“5004” = Total Net Transported

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Quantity

TIA05 C001 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5004~~~780000~GA\

Syntax Note:

IRS Notes: This is a required segment if 1/TFS/0100/TFS01 = “T2” and there is business activity for the reporting period.

Total Net Transported is the sum of all net gallon fields in schedule receipts and disbursements for the carrier. 

TIA04 and TIA05 are required.

End of TFS loop (CCR Tax Form Code 2/TFS/0100/TFS01 = T2 loop)

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

If 2/TFS/0100 TFS01 = ‘T2’ and the account has no activity, then supply a second iteration of the REF segment using 

‘BE’ - Business Activity. If this second iteration of the REF segment is used, then the current 2/TFS looping 

structure is complete.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
44

Beginning of Carrier Schedule Detail (CCR Tax Schedule Code 2/TFS/0100/TFS01 = T3 loop)

This TFS loop begins the schedule detail. It repeats when one of the following values change:

Tax Schedule Code, Mode Code, Product Code, or any required values for the schedule code as described in 

Appendix M.

If there are no transactions to report in this filing, it is not necessary to transmit a Schedules TFS loop. You 

must indicate no activity in the CCR Tax Form Code (2/TFS/0100/TFS01 = T2) section of this map.

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes

Beginning of Carrier Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T3” = Tax Schedule Code

TFS02 127 M Reference Identification AN 3 3 Reference information as defined for a particular 

Transaction Set or as specified by the Reference 

Identification Qualifier

If TFS01 = ‘T3’ use either ‘14D’ or ‘14E’.

“14E” = Carrier Deliveries

“14D” = Carrier Receipts

TFS03 128 X Reference Identification Qualifier ID 2 2 Code qualifying the Reference Identification

Use for schedule processing only.

PG Product Group

TFS04 127 X Reference Identification AN 3 3 Reference Information as defined for a particular

Transaction Set or as specified by the Reference 

Identification Qualifier

Use for schedule processing only.

See list of Product Codes in Appendix A.

TFS05 66 X Identification Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

Use forschedule processing only.

94 Mode

TFS06 67 X Identification Code AN 2 9 Code identifying a party or other code

Use for schedule processing only. Use the 

appropriate code from the list below. For one

character codes, left justify with a trailing space.

See Mode Code Table, Section II for values

TFS~T3~14E~PG~065~94~PL\

Syntax Notes: If either TFS03 or TFS04 is present, then the other is required. 

If either TFS05 or TFS06 is present, then the other is required.

IRS Notes: TFS03, TFS04, TFS05, and TFS06 are required. This TFS loop begins the tax reporting detail. It repeats when one 

of the following values change: Tax Form Code, Tax Schedule Code, Mode Code, Product Code, Consignor, Origin or Destination.

Segment: REF Reference Identification

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
45

Position: 0200

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide a

unique filer assigned sequence number. This

number is to be unique for each occurrence of

2/REF/0200 within a 2/TFS/0100 loop at a

minimum.

REF~55~000000000000021\

Syntax Notes: None.

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

For Carrier Receipts (2/TFS/0100/TFS02 = 14D), three (3) iterations of the N1 segment are required using N101 codes 

‘CA’, ‘CI’, and ‘OT’

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Carrier

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CA” = Carrier

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CA”,supply Carrier Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
46

Use only if 2/N1/0500/N101 = ”CA”

N104 67 X Identification Code AN 9 18 Carrier EIN

Provide the number identified in 2/N1/0500/N103

N1~CA~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

For Carrier Receipts, use three (3) iterations of this segment using N101 codes ‘CA’, ‘CI’, and ‘OT’. Refer to Appendix 

D and M for examples and usage guidance.

N102 is required. N103 and N104 are required.

Consignor (Person Hiring Carrier)

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CI” = Consignor (Person Hiring the Carrier)

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CI”, supply Consignor

Name Control (First 4 positions of entity identified

in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CI”

N104 67 X Identification Code AN 9 18 Consignor’s EIN

Provide the number identified in 2/N1/0500/N103

N1~CI~TEXA~24~361234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

For Carrier Receipts, use three (3) iterations of this segment using N101 codes ‘CA’, ‘CI’, and ‘OT’. Refer to Appendix 

D and M for examples and usage guidance. N102 is required.

N103 and N104 are required.

Origin Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “OT” = Origin Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Facility Code

Use only if 2/N1/0500/N101 = ”OT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~OT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

For Carrier Receipts, use three (3) iterations of this segment using N101 codes ‘CA’, ‘CI’, and ‘OT’. Refer to Appendix 

D and M for examples and usage guidance.
47

For Carrier Deliveries (2/TFS/0100/TFS02 = 14E), three (3) iterations of the N1 segment are required using N101 codes 

‘CA’, ‘CI’, and ‘DT’

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Carrier

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CA” = Carrier

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CA”, supply Carrier Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CA”

N104 67 X Identification Code AN 9 18 Carrier EIN

Provide the number identified in 2/N1/0500/N103

N1~CA~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

For Carrier Deliveries, use three (3) iterations of this segment using N101 codes ‘CA’, ‘CI’, and ‘DT’. Refer to 

Appendix D and M for examples and usage guidance. N102 is required.

N103 and N104 are required.

Consignor (Person Hiring Carrier)

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CI” = Consignor (Person Hiring the Carrier)

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CI”, supply Consignor

Name Control (First 4 positions of entity identified

in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CI”

N104 67 X Identification Code AN 9 18 Consignor’s EIN

Provide the number identified in 2/N1/0500/N103

N1~CI~TEXA~24~361234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details.

For Carrier Deliveries, use three (3) iterations of this segment using N101 codes ‘CA’, ‘CI’, and ‘DT’. Refer to 

Appendix D and M for examples and usage guidance. N102 is required.

N103 and N104 are required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
48

Destination Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “DT” = Destination Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Facility Code

Use only if 2/N1/0500/N101 = ”DT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~DT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

For Carrier Deliveries, use three (3) iterations of this segment using N101 codes ‘CA’, ‘CI’, and ‘DT’. Refer to 

Appendix D and M for examples and usage guidance.

This FGS loop begins individual shipments within the TFS loop. It is repeated when one of the following 

changes:

Bill of Lading (Document) Number 

Bill of Lading Date (Date Shipped) 

Vessel Official Number

Gallons

Segment: FGS Form Group

Position: 1000

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Note 1) FGS01 defines the type of section or data group.

2) FGS02 and FGS03 uniquely identify the section or data group.

Bill of Lading

Forms Group Segment Pos. No. 1000

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 “D” = Schedule Detail

FGS02 128 X Reference Identification Qualifier ID 2 2 Reference Identification Qualifier 

“BM” = Bill of Lading Number

FGS03 127 X Reference Identification AN 1 15 Reference Identification

Provide the Bill of Lading/Ticket Number

FGS~D~BM~00123456\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Notes: Required when processing schedule details.

FGS02 and FGS03 are required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
49

Segment: REF Reference Identification 

Position: 1100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 1100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide a

unique filer assigned sequence number. This

number is to be unique for each occurrence of

2/REF/1100 within a 2/FGS/1000 inside a

2/TFS/0100 loop at a minimum. Filers may use

any assigned transaction number as a sequence

number for each receipt and delivery as long as

each occurrence is unique.

REF~55~000000000000031\

Syntax Notes: None.

IRS Notes: Thisis a required segment for each occurrence of the 2/FGS/1000 loop structure.

REF02 is always required.

Segment: DTM Date/Time Reference 

Position: 1200

Loop: TFS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times 

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Bill of Lading Date

Date/Time Reference Segment Pos. No. 1200

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 Date/Time Qualifier

“095” = Bill of Lading Date

DTM02 373 X Date DT 8 8 Date Expressed as CCYYMMDD 

Shipping Document Date

DTM~095~20170405\

Syntax Notes: DTM02 is required.

IRS Notes: Required when processing schedule details.
50

Segment: N1 Name

Position: 1300

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Shipping Vessel Name

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “FV” = Vessel Name

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”FV”,supply Vessel Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “TS” = Transport Shipper Code

Use only if 2/N1/0500/N101 = ”FV”

N104 67 X Identification Code AN 2 9 Vessel Official Number

Provide the number identified in 2/N1/0500/N103

N1~FV~ABCD~TS~123456\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details when mode code is ‘B ‘, ‘S ‘, ‘EB’, ‘IB’, ‘ES’, or ‘IS’.

Refer to Appendix J Glossary for definition.

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

Segment: TIA Tax Information and Amount 

Position: 1800

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by 

taxing authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
51

Inventory (Required if FGS is Used)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 “5005” = Net

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity 

Provide quantity in gallons.

Receipts and Disbursements should always be

entered as a positive value and never as a fraction

or decimal. Receipt or disbursement amounts

should never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. Forspecific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5005~~~420000~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

IRS Note: When reporting carrier schedule details, one iteration of the 2/TIA/1800 segment detailing net gallons (TIA01 = 5005) is 

required, and a second iteration to provide gross gallons (TIA01 = 5006) is optional.

Inventory (Optional)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information ID Number AN 4 4 “5006” = Gross

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Disbursements should always be

entered as a positive value and never as a fraction

or decimal. Receipt or disbursement amounts

should never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. Forspecific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5006~~~85100~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

IRS Note: When reporting carrier schedule details, one iteration of the 2/TIA/1800 segment detailing net gallons (TIA01 = 5005) is 

required, and a second iteration to provide gross gallons (TIA01 = 5006) is optional.

End of FGS loop for Individual Shipments.

End of TFS loop for Carrier Schedule. (2/TFS/0100/TFS01 = T3)
52

Transaction Set Trailer Description

Segment: SE Transaction Set Trailer 

Position: 0100

Loop:

Level: Summary

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of a transaction set and provide the count of transmitted segments including the beginning (ST) 

and ending (SE) segments.

Key:

Not Used 

Syntax Notes 

IRS Notes

End of Transaction Set

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Only one ST/SE per submission is permitted.

End of Transaction Set (Required)

Trailer Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

SE01 96 M Number of Included Segments N0 1 10 Number of segments included in the transaction set 

including SE and ST. The SE01 must reflect the 

accurate count of all segments in the

transaction set beginning with the ST and 

ending with the SE.

SE02 329 M Transaction Set Control Number AN 4 9 Identifying control number that must be unique 

within the transaction set functional group 

assigned by the originator for a transaction set.

This must be the same value shown in ST02.

SE~156~1234\

Syntax Notes: None

IRS Notes: SE is the last segment of each transaction set.
53

XIV. 813 Electronic Filing of Tax Report Data

Terminal Operator Reporting Form 720-TO

Introduction

Functional Group ID=TF

This Draft Standard for Trial Use contains the format and establishes the data contents of the Electronic 

Filing of Tax Report Data Transaction Set (813) for use within the context of an Electronic Data 

Interchange (EDI) environment. This transaction set can be used by tax filers to electronically file tax 

reports with a federal, state, or local taxing authority and which may initiate payments related to the tax 

report.

Heading:

Pos. Seg. Req. Loop Notes and

No. ID Name Des. Max.Use Repeat Comments

M 0100 ST Transaction Set Header M 1

M 0200 BTI Beginning Tax Information M 1

M 0300 DTM Date/Time Reference M 10

Must Use 0400 TIA Tax Information and Amount O 1000 n1

Not Used 0430 REF Reference Identification O 10

Not Used 0450 TRN Trace O 1000

Not Used 0470 BPR Beginning Segment for Payment

Order/Remittance Advice

O 1000

Must Use LOOP ID - N1 >1

0500 N1 Name O 1 n2

0600 N2 Additional Name Information O 2

Not Used 0700 IN2 Individual Name Structure Components O 10

0800 N3 Address Information O 2

0900 N4 Geographic Location O 1

1000 PER Administrative Communications Contact O 2 n3

Detail:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

LOOP ID - TFS 100000

Must Use 0100 TFS Tax Form O 1

Must Use 0200 REF Reference Identification O 10

0300 DTM Date/Time Reference O 10

Not Used 0400 MSG Message Text O 1000

LOOP ID - N1 >1

0500 N1 Name O 1 n4

Not Used 0600 N2 Additional Name Information O 2

Not Used 0700 IN2 Individual Name Structure Components O 10

Not Used 0800 N3 Address Information O 2

Not Used 0900 N4 Geographic Location O 1

LOOP ID - TIA 10000

Not Used 0920 TIA Tax Information and Amount O 1 n5

Not Used 0940 DTM Date/Time Reference O 10

Not Used 0960 MSG Message Text O 1000

LOOP ID - FGS

Form Group O

100000

1

1000 FGS

1100 REF Reference Identification O 10
54

Summary:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

M 0100 SE Transaction Set Trailer M 1

Transaction Set Notes

1. The TIA segment allows for tax information and amounts associated with the entire filing. At least one 

occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

2. This N1 loop reflects names and addresses associated with the entire filing. At least one occurrence of the N1 

loop is required in an original filing.

3. This PER segment must be supplied for each N1 loop in the transaction header.

4. This N1 loop reflects names and addresses associated with a particular tax form (TFS).

5. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

6. This N1 loop reflects names and numbers associated with a particular subset of a tax form.

7. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

Date/Time Reference O 10

LOOP ID - N1 >1

Name O 1 n6

Additional Name Information O 2

Individual Name Structure Components O 10

Address Information O 2

Geographic Location O 1

LOOP ID - TIA 10000

Tax Information and Amount O 1 n7

Date/Time Reference O 10

Message Text O 1000

1200 DTM

1300 N1

Not Used 1400 N2

Not Used 1500 IN2

Not Used 1600 N3

Not Used 1700 N4

1800 TIA

Not Used 1900 DTM

Not Used 2000 MSG
55

Transaction Set Header Description

Segment: ST Transaction Set Header 

Position: 0100

Loop:

Level:

Usage: Mandatory

Max Use: 1

Purpose: To indicate the start of a transaction set and to assign a control number. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 The transaction set identifier (ST01) is used by the translation routines of the interchange partners to select the 

appropriate transaction set definition (e.g., 810 selects the Invoice Transaction Set).

2 The implementation convention reference (ST03) is used by the translation routines of the interchange partners to 

select the appropriate implementation convention to match the transaction set definition.

Beginning of Transaction Set (Required)

Header Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

ST01 143 M Transaction Set Code ID 3 3 Transaction Set Type “813”

ST02 329 M Transaction Set Control Number AN 4 9 Filer defined unique control number 

(Same value as SE02)

ST03 1705 O/Z Implementation Convention 

Reference

AN 1 5 Reference assigned to identify Implementation 

Convention. “0200” = Version 2, Release 00

ST~813~1234~0200\

Syntax Notes: None

IRS Note: It is recommended that ST03 be used to help identify which implementation guide the trading partner is using. 

This element will help the receiver of the data determine if the sender is using an old guide or the most current

guide for the data transmission.

Segment: BTI Beginning Tax Information 

Position: 0200

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1

Purpose: To indicate the type of tax information. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 BTI01 and BTI02 define the tax exchange program or tax filing.

2 BTI03 and BTI04 define the tax authority.

3 BTI05 is the transaction set creation date.

4 BTI07 and BTI08 provide the taxpayer’s identity.

5 BTI09 and BTI10, BTI11 and BTI12, define secondary identification numbers for a tax filing or exchange program.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
56

Beginning Tax Information Segment

(Required) 

Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

BTI01 128 M Reference Number Qualifier ID 2 2 “T6” = Defines as Tax Filing

BTI02 127 M Reference Number AN 3 3 “050” = All Fuels Tax Filings

BTI03 66 M ID Code Qualifier ID 2 2 “47” = Tax Authority

BTI04 67 M ID Code AN 9 9 “040539587” =

IRS Headquarters DUNS number

BTI05 373 O Transaction Create Date DT 8 8 “CCYYMMDD” = Transaction Set Create Date, 

Transmission Date

BTI06 818 O Name Control Identifier AN 4 4 First 4 positions of Taxpayer’s Legal Business 

Name. If business name is less than 4 characters,

left justify name control and pad with “X”, do not 

use any spaces or special characters.

BTI07 66 X ID Code Qualifier ID 2 2 “24” = EIN Federal Employer Identification 

Number

BTI08 67 X ID Code AN 9 18 Taxpayer’s EIN

BTI09 66 X ID Code Qualifier ID 2 2 “49” = State (assigned) Identification Number

BTI10 67 X ID Code AN 2 20 License or Permit Number

BTI11 66 X ID Code Qualifier ID 2 2 “48” = IRS Electronic Filer ID Number

BTI12 67 X ID Code AN 9 18 637 Registration Number – no hyphens required

BTI13 353 O Transaction Set Purpose Code ID 2 2 Original Filing Options:

Use this element without BTI14. Use this element

when transmitting the initial filing for a reporting

period.

“00” = Original

Use for the first attempt to transmit your file.

BTI14 640 O Transaction Type Code ID 2 2 Amended Filing Options:

Use this element without the BTI13. Use this

element when submitting modifications.

“6R” = Replacement

This code should be used when the original

submission resulted in “must fix” errors and a

complete replacement of the file to correct errors is

submitted. This cannot be used when the original

file for the filing period resulted in warning

messages only. This cannot be used when the

original file resulted in a “file rejected” message or

when no “fix errors” were generated.

“6S” = Supplemental

Use when transmitting new or additional data not

included in an initial or modified report.

“CO” = Corrected

Use when adjusting or correcting original or

modified filing. This code should be used in

response to the receipt of a 151 Data

Acknowledgement that does not contain

BTA01=AT (Accepted code).

BTI~T6~050~47~040539587~20170523~ABCD~24~516999988~49~55~48~20178888S~00\

Syntax Notes: If either BTI07 or BTI08 is present, then the other is required. 

If either BTI09 or BTI10 is present, then the other is required.

If either BTI11 or BTI12 is present, then the other is required.

IRS Notes:

BTI06 Segment – Must Use 

BTI07 Segment – Must Use

BTI07 must contain ‘24’ for Federal Employer’s Identification Number (EIN 

BTI08 Segment – Must Use

At least one of BTI13 or BTI14 is required. 

Only one of BTI13 or BTI14 may be present.

The application of BTI13 and BTI14 are as follows: BTI13 should be used when the taxpayer transmits their initial report (BTI13 should
57

be used without BTI14); BTI14 should be used when the taxpayer transmits modifications. BTI14 should be used without BTI13. This is a 

recommendation of the Motor Fuel Uniformity Committee, not a requirement of X12. Further clarification of these elements is located 

below.

Element Application

BTI13 [Initial Report]

“00” = Original Use “Original” when first attempt to transmit your report to the IRS.

BTI14 [Amended Report]

“CO” = Corrected Use “Corrected” when adjusting or correcting original or amended report.

“6R” = Resubmission Use “Replacement” when submitting a complete file to correct outstanding “must fix” errors.

“6S” = Supplemental Use “Supplemental” when transmitting new or additional data not included in original or amended report.

Segment: DTM Date/Time Reference 

Position: 0300

Loop:

Level: Heading

Usage: Mandatory

Max Use: 10

Purpose: To specify pertinent dates and times. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Tax Filing Period

Date/Time Reference Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “194” = Tax Period End Date

DTM02 373 X Date DT 8 8 ”CCYYMMDD” = Tax Filing Period End

DTM~194~20170430\

Syntax Notes: None

IRS Note: Must use DTM02

Segment: TIA Tax Information Amount 

Position: 0400

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1000

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by taxing 

authorities.

Key:

Not Used 

Syntax Notes 

IRS Notes

Total Net Reported

Tax Information and Amount Segment Pos. No. 0400

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information Code AN 4 4 “5001” = Total Net Reported

C03702 is not used.

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Total Number of Net Gallons in Tax Filing

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
58

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5001~~~7940294~GA\

Syntax Notes: TIA04 is required.

IRS Note: Even though this value can be calculated, it is included, as a control figure to verify that the amount calculated by 

the IRS is the same as expected by the taxpayer. TIA05 is required.

At least one occurrence of the N1 loop is required in an original filing (BTI13 = “00”).

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Name Detail 

Name Segment Pos. No. 0500

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “L9” = Information Provider

Always use this code for physical address of the

information provider.

“31” = Postal Mailing Address

A second 1/N1 loop using this code value must be 

provided containing, at a minimum, an N1, N3 and

N4 segment if the mailing address is different than 

the physical address. If you wish to provide a

different mailing address, provide a second N1 

loop using “31”.

N102 93 X Name AN 1 35 Taxpayer Name

N1~L9~BC Terminal Seaport\

Syntax Notes: None

IRS Note: N102 is required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
59

Segment: N2 Additional Name Information 

Position: 0600

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 2

Purpose: To specify additional names or those longer than 35 characters in length 

Key:

Not Used 

Syntax Notes 

IRS Notes

Additional Taxpayer Name Detail

Additional Name Segment Pos. No. 0600

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N201 93 M Name AN 1 35 Taxpayer Name

Use, if needed, to provide additional name

information.

N202 93 O Name AN 1 35 Taxpayer Name

Use, if needed, to provide additional name

information.

N2~Sea Side Terminal~Seaport Terminal\

Syntax Notes: None

IRS Note: None

Segment: N3 AddressInformation 

Position: 0800

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 2

Purpose: To specify the location of the named party 

Key:

Not Used 

Syntax Notes 

IRS Notes

Address Detail

Address Information Segment Pos. No. 0800

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N301 166 M Address Information AN 1 35 First Line Street Address

N302 166 O Address Information AN 1 35 Second Line Street Address

N3~48 Washington St~120 Trinity St\

Syntax Notes: None

IRS Note: None

Segment: N4 Geographic Location 

Position: 0900

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 1

Purpose: To specify the geographic place of the named party

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
60

Key:

Not Used 

Syntax Notes 

IRS Notes

City, State, Zip Code Detail

Location Geographic Segment Pos. No. 0900

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N401 19 O City Name AN 2 30 Name of City

N402 156 O State code or Province ID 2 2 State or Province Abbreviation

N403 116 O Postal (Zip) Code ID 3 11 ZIP Code, ZIP Plus 4 Code or Foreign Postal code

N404 26 O Country ID 3 3 Country Abbreviation (United States = USA)

N4~Seaport~FL~99999~USA\

Syntax Notes: None

IRS Note: N401, N402, N403, and N404 are required.

At least one occurrence of this PER segment is required for each N1 loop in the transaction header.

Segment: PER Administrative Communications Contact 

Position: 1000

Loop: N1 Optional

Level: Heading

Usage: Optional

Max Use: 2

Purpose: To identify a person or office to whom administrative communications should be directed 

Key:

Not Used 

Syntax Notes 

IRS Notes

End of Transaction Set Header

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

General Contact Person

Administrative Communications Contact Segment Pos. No. 1000

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PER01 366 M Contact Function Code ID 2 2 Contact Type Code: 

“CN” = General Contact

“EA” = EDI Coordinator

PER02 93 O Name AN 1 35 Contact Name

PER03 365 X Communications Number 

Qualifier

ID 2 2 “TE” = Telephone Number

PER04 364 X Communications Number AN 10 14 Voice Telephone Number

No formatting, no special characters, digits only

PER05 365 X Communications Number 

Qualifier

ID 2 2 “FX” = FAX Number

PER06 364 X Communications Number AN 10 10 FAX Telephone Number

No formatting, no special characters, digits only

PER07 365 X Communications Number 

Qualifier

ID 2 2 “EM” = Electronic Mail

PER08 364 X Communications Number AN 1 80 E-mail Address

PER~CN~C. P. Accountman~TE~60855599991234~FX~9995559990~EM~cpa@abcterm.com\

Syntax Notes: If either PER03 or PER04 is present, then the other is required. 

If either PER05 or PER06 is present, then the other is required. 

If either PER07 or PER08 is present, then the other is required.

IRS Note: Must use PER02.

Must provide one of PER03 and PER04 or PER07 and PER08
61

Transaction Set – Terminal Operator Report (TOR)

This TFS loop reports information on the TOR (2/TFS/0100/TFS01 = T2). Transaction detail is reported using the Schedule section 

of this map (2/TFS/0100/TFS01 = T3).

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes 

Comments:

Beginning of Terminal Operator Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T2” = Tax Form Code

TFS02 127 M Reference Identification AN 3 3 “TOR” = Terminal Operator Report

TFS03 and TFS04 are not used when TFS01 = “T2”

TFS05 66 X ID Code Qualifier ID 2 2 “TC” = IRS Facility Code

TFS06 67 X ID Code AN 9 9 IRS Facility Control Number (FCN)

TFS~T2~TOR~~~TC~T59FL1111\

Syntax Notes: If either TFS05 or TFS06 is present, then the other is required.

IRS Note: The TFS loop is repeated when reporting information for each terminal reported. Repeat the FGS loop within the 

TFS loop for each product reported.

Segment: REF Reference Identification 

Position: 0200

Loop: REF Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
62

Sequence Number

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide a

unique filer assigned sequence number. This

number is to be unique for each occurrence of

2/REF/0200 within a 2/TFS/0100 loop at a

minimum.

REF~55~000000000000001\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

If 2/TFS/0100 TFS01 = ‘T2’ and the account has no activity then supply a second iteration of the REF segment using 

‘BE’ - Business Activity.

REF02 is always required.

No Activity (Conditional)

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Entity Identification Code ID 2 2 “BE” = Business Activity

REF02 127 X Name AN 1 20 “1” = No Activity

Use only when there are no receipts or

disbursementsfor all products within a terminal

facility for the current filing period.

REF~BE~1\

Syntax Notes: None.

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

If 2/TFS/0100 TFS01 = ‘T2’ and the account has no activity then supply a third iteration of the REF segment using 

‘BE’ - Business Activity. If this second iteration of the REF segment is used then the current 2/TFS looping 

structure is complete.

REF02 is always required.

Segment: DTM Date/Time Reference 

Position: 0300

Loop: TFS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times 

Key:

Not Used 

Syntax Notes 

IRS Notes

.

Ending Inventory Date (Conditional)

Date/Time Reference Segment Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “184” = Inventory Date

DTM02 373 X Date DT 8 8 Date expressed as “CCYYMMDD” 

Information Filing Period End Date

DTM~184~20170430\

Syntax Notes: DTM02 is required.

IRS Note: Required for Terminal Operator Reporting (2/TFS/010 TFS02 = ‘TOR’). One additional iteration of thissegment is 

required for change of terminal operator transactions.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
63

Terminal Sold/Acquired Date (Conditional)

Date/Time Reference Segment Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “572” = Date Property Sold 

“631” = Date Property Acquired

DTM02 373 X Date DT 8 8 Date expressed as “CCYYMMDD” 

Date of Terminal Operator change.

DTM~572~20170420\

Syntax Notes: DTM02 is required.

IRS Note: This segment is used once when you purchase or sell a terminal.

Segment: FGS Form Group

Position: 1000

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule 

Key:

Not Used 

Syntax Notes 

IRS Notes

Physical Inventory by Product (Conditional)

Form Group Segment Pos. No. 1000

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 “BI” = Beginning Inventory

Use only when filing via EDI for the first time

(first EDI Filing), first time reporting a product

code or when reporting a change of terminal

operator and you are the acquiring party.

“EI” = Ending Inventory

Use when 2/TFS/0100 TFS02 = ‘TOR’

“GL” = Gains and Losses

Use when 2/TFS/0100 TFS02 = ‘TOR’

FGS02 128 X Reference Identification Qualifier ID 2 2 “PG” = Product Group

Use when 2/TFS/0100 TFS02 = ‘TOR’

FGS03 127 X Reference Identification AN 3 3 Product Code

When 2/TFS/0100 TFS02 = ‘TOR’ use a valid

product code that can be found in Appendix A,

Product Codes

FGS~EI~PG~065\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Notes: FGS02 and FGS03 are required.

Include a Beginning Inventory the first time a report for a product code within a Terminal facility is filed in

. ExSTARS Version 4030.

Segment: REF Reference Identification 

Position: 1100

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
64

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 1100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF100 REF01 = ‘55’ then provide a unique

filer assigned sequence number. This number isto

be unique for each occurrence of 2/REF/1100

within a 2/FGS/1000 loop inside a 2/TFS/0100

loop at a minimum. Filers may use any assigned

transaction number as a sequence number as long

as each occurrence is unique.

REF~55~000000000000000002\

Syntax Notes: None

IRS Notes: This is a required segment for each occurrence of the 2/FGS/1000 loop structure.

REF02 is always required.

Segment: TIA Tax Information and Amount 

Position: 1800

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by 

taxing authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Inventory (Required if FGS is Used)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 “5002” = Net Physical Inventory

Required when 2/TFS/0100 TFS02 = ”TOR”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Gainsshould always be entered as a positive

amount. Losses must always be entered as

negative values (i.e., -5000)

Ending Inventory should never fall below zero (0)

for a filing period. Submission of Ending

Inventory should always be a positive value.

Any change to Ending Inventory will always be

treated as an adjustment to the originalsubmission.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5002~~~3500000~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
65

End of FGS loop

End of TFS loop (TOR Tax Form Code / TFS01 = T2 loop)

Beginning of Terminal Operator Report Schedule Detail (TOR Tax Schedule Code T2/TFS/0100/TFS01 = T3 

loop)

This TFS loop begins the schedule detail. It repeats when one of the following values changes:

Tax Form, Tax Schedule Code, Mode Code, Product Code, Carrier, Origin, Destination, Position 

Holder, Exchange Party.

If there are no transactions to report in this filing, it is not necessary to transmit a Schedules TFS loop. You 

must indicate no activity in the TOR Tax Form Code (2/TFS/0100/TFS01 = T2) section of this map.

For Terminal Receipts when carrier is a foreign flagged vessel, report the EIN of the Importer of Record for 

the Carrier EIN element.

For Terminal Disbursements when carrier is a foreign flagged vessel, report the Position Holder EIN for the 

Carrier EIN element.

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes

Beginning of Terminal Operator Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T3” = Tax Schedule Code

TFS02 127 M Reference Identification AN 3 3 Reference information as defined for a particular 

Transaction Set or as specified by the Reference 

Identification Qualifier

If TFS01 = ‘T3’ use either ‘15A’ or ‘15B’.

“15A” = Terminal Receipts

“15B” = Terminal Disbursements

TFS03 128 X Reference Identification Qualifier ID 2 2 Code qualifying the Reference Identification

Use for schedule processing only.

PG Product Group

TFS04 127 X Reference Identification AN 3 3 Reference Information as defined for a particular

Transaction Set or as specified by the Reference 

Identification Qualifier

Use for schedule processing only.

See list of Product Codes in Appendix A.

TFS05 66 X Identification Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

Use forschedule processing only.

94 Mode

IRS Note: TIA04 and TIA05 are required.

PhysicalInventory is the only value passed. All other information is derivable from schedules.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
66

TFS06 67 X Identification Code AN 2 9 Code identifying a party or other code

Use for schedule processing only. Use the 

appropriate code from the list below. For 1

character codes, left justify with a trailing space.

See Mode Codes Table, Section II for values

TFS~T3~15A~PG~065~94~PL\

Syntax Notes: If either TFS03 or TFS04 is present, then the other is required. 

If either TFS05 or TFS06 is present, then the other is required.

IRS Notes: This TFS loop begins the tax reporting detail. It repeats when one of the following values change:

Tax Form Code, Tax Schedule Code, Mode Code, Product Code, Consignor, Origin or Destination.

TFS03, TFS04, TFS05 and TFS06 are required.

Segment: REF Reference Identification 

Position: 0200

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide a

unique filer assigned sequence number. This

number is to be unique for each occurrence of

2/REF/0200 within a 2/TFS/0100 loop at a

minimum.

REF~55~000000000000061\

Syntax Notes: None.

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

For Terminal Receipts (2/TFS/0100/TFS02 = 15A), two (2) iterations of the N1 segment are always required using N101 

codes ‘CA’ and ‘DT’. For Terminal Receipts (2/TFS/0100/TFS02 = 15A) of Product Code Exx, Bxx, or Dxx, the Position 

Holder must be reported using one iteration of the N1 segment using N101 code ‘ON’.

For Terminal Receipts when 2/TFS/0100/TFS06 (Mode Code) = ‘BA’, one (1) iteration of the N1 segment using N101 code 

“DT’ is always required. For Book Adjustment Receipts (Mode Code = ‘BA’) of Product Code Exx, Bxx, or Dxx, the 

Position Holder of the blended product in receipt must be reported using one iteration of the N1 segment using N101 code 

‘ON’.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
67

For Terminal Receipts when 2/TFS/0100/TFS06 = ‘CE’, two iterations of the N1 segment are required using N1 codes 

‘CA’ and ‘DT’.

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Carrier

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CA” = Carrier

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CA”, supply Carrier Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CA”

N104 67 X Identification Code AN 9 18 Carrier EIN

Provide the number identified in 2/N1/0500/N103

N1~CA~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

If the Carrier is a Foreign Flagged Vessel, use the Importer of Record EIN in the Carrier EIN element. 

Refer to Appendix D and M for examples and usage guidance.

N102 is required. N103 and N104 are required.

Destination Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “DT” = Destination Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Facility Code

Use only if 2/N1/0500/N101 = ”DT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~DT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details. 

Refer to Appendix D and M for examples and usage guidance.

Position Holder Information Conditional

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “ON” = Position Holder

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”ON”, supply Position 

Holder’s Name Control (First 4 positions of entity

identified in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
68

Use only if 2/N1/0500/N101 = ”ON”

“FI” = Federal Taxpayer 637 Registration Number

N104 67 X Identification Code AN 9 18 Position Holder’s EIN

Provide the number identified in 2/N1/0500/N103

N1~ON~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: Thisis a required segment when processing schedule details.

For Terminal Receipts (2/TFS/0100/TFS02 = 15A) of Product Code Exx, Bxx, or Dxx, the Position Holder must 

be reported using one iteration of the N1 segment using N101 code ‘ON’.

For Book Adjustment Receipts (Mode Code = ‘BA’) of Product Code Exx, Bxx, or Dxx, the Position Holder 

must be reported using one iteration of the N1 segment using N101 code ‘ON’. Refer to Appendix D and M for 

examples and usage guidance.

N102 is required. N103 and N104 are required.

For Terminal Disbursements (2/TFS/0100/TFS02 = 15B), three (3) iterations of the N1 segment are always required using 

N101 codes ‘OT’, ‘CA’ and ‘ON’. One additional N1 segment using N101 code ‘ST’ is required for non-bulk Terminal 

Disbursements.

For Terminal Disbursements when 2/TFS/0100/TFS06 (Mode Code) = ‘BA’, one (1) iteration of the N1 segment using 

N101 code “OT’ is always required. For Book Adjustment Disbursements (Mode Code = ‘BA’) of Product Code Exx,

Bxx, or Dxx, the Position Holder of the disbursed product code Exx, Bxx, or Dxx must also be reported using one iteration 

of the N1 segment using N101 code ‘ON’.

For Bulk and Non-Bulk Terminal Disbursements when 2/TFS/0100/TFS06 = ’CE’, ’RS’, or ‘RF’, three (3) iterations of 

the N1 segment are required, using codes ‘CA’, ‘OT’, and ‘ON’. If summary disbursement is non-bulk, report one 

additional iteration of the N1 segment using code ‘ST’.

When reporting terminal disbursements using Mode Code ‘CE’, enter terminal operator EIN in the Carrier EIN element.

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Origin Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “OT” = Origin Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Facility Code

Use only if 2/N1/0500/N101 = ”OT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~OT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
69

Carrier

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CA” = Carrier

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CA”, supply Carrier Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CA”

N104 67 X Identification Code AN 9 18 Carrier EIN

Provide the number identified in 2/N1/0500/N103

N1~CA~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details. 

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

Position Holder Information

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “ON” = Position Holder

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”ON”, supply Position

Holder’s Name Control (First 4 positions of entity

identified in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CI”

N104 67 X Identification Code AN 9 18 Position Holder’s EIN

Provide the number identified in 2/N1/0500/N103

N1~ON~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details. 

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

Point of Destination Conditional

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “ST” = Ship To

N102 93 X Name AN 1 35 Destination Abbreviation

Supply the indicated 2 position state abbreviation

or 3 position country code

N1~ST~FL\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details. 

Refer to Appendix D and M for examples and usage guidance.

This is a required segment when processing schedule details. 

Refer to Appendix D and M for examples and usage guidance.

IRS Notes:

If either N103 or N104 is present, then the other is required
70

If reporting a two-party exchange, the terminal operator is responsible for reporting the Receiving Party Position Holder 

for Terminal Disbursements (2/TFS/0100/TFS02 = 15B). One (1) additional iteration of the N1 segment using N101 code 

‘EC’ is required. See Appendix M, Business Case Examples.

Exchange Party Conditional

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “EC” = Exchanger (Exchange Party Position 

Holder)

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”EC”, supply Exchanger

Name Control (First 4 positions of entity identified

in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”EC”

N104 67 X Identification Code AN 9 18 Exchanger’s EIN

Provide the number identified in 2/N1/0500/N103

N1~EC~RCLT~24~987654321\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details. 

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

This FGS loop begins individual shipments within the TFS loop. It is repeated when one of the following 

changes:

Bill of Lading (Document) Number 

Bill of Lading Date (Date Shipped) 

Vessel Official Number

Gallons

Segment: FGS Form Group

Position: 1000

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Note 1) FGS01 defines the type of section or data group.

2) FGS02 and FGS03 uniquely identify the section or data group.

Bill of Lading

Forms Group Segment Pos. No. 1000

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 “D” = Schedule Detail

FGS02 128 X Reference Identification Qualifier ID 2 2 Reference Identification Qualifier 

“BM” = Bill of Lading Number

FGS03 127 X Reference Identification AN 1 15 Reference Identification

Provide the Bill of Lading/Ticket Number

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
71

FGS~D~BM~00123456\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Notes: Required when processing schedule details.

FGS02 and FGS03 are required.

Segment: REF Reference Identification 

Position: 1100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 1100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide a

unique filer assigned sequence number. This

number is to be unique for each occurrence of

2/REF/1100 within a 2/FGS/1000 inside a

2/TFS/0100 loop at a minimum. Filers may use

any assigned transaction number as a sequence

number for each receipt and delivery as long as

each occurrence is unique.

REF~55~000000000000031\

Syntax Notes: None.

IRS Notes: Thisis a required segment for each occurrence of the 2/FGS/1000 loop structure.

REF02 is always required.

Segment: DTM Date/Time Reference 

Position: 1200

Loop: TFS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times 

Key:

Not Used 

Syntax Notes 

IRS Notes

Bill of Lading Date

Date/Time Reference Segment Pos. No. 1200

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
72

DTM01 374 M Date/Time Qualifier ID 3 3 Date/Time Qualifier

“095” = Bill of Lading Date

DTM02 373 X Date DT 8 8 Date Expressed as CCYYMMDD 

Shipping Document Date

DTM~095~20170423\

Syntax Notes: DTM02 is required.

IRS Notes: Required when processing schedule details.

Segment: N1 Name

Position: 1300

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Shipping Vessel Name

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “FV” = Vessel Name

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”FV”,supply Vessel Name 

Control (First 4 positions of entity identified in 

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “TS” = Transport Shipper Code

Use only if 2/N1/0500/N101 = ”FV”

N104 67 X Identification Code AN 2 9 Vessel Official Number

Provide the number identified in 2/N1/0500/N103

N1~FV~ABCD~TS~123456\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details when mode code is ‘B ‘, ‘S ‘, ‘EB’, ‘IB’, ‘ES’, or ‘IS’.

Refer to Appendix J Glossary for definition.

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

Segment: TIA Tax Information and Amount 

Position: 1800

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by 

taxing authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
73

Inventory (Required if FGS is Used)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 “5005” = Net

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Disbursements should always be

entered as a positive value and never as a fraction

or decimal. Receipt or disbursement amounts

should never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. For specific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5005~~~420000~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

IRS Note: When reporting terminal operator schedule details, one iteration of the 2/TIA/1800 segment detailing net gallons 

(TIA01 = 5005) is required.

Inventory (Conditional)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information ID Number AN 4 4 “5006” = Gross

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Deliveries should always be entered

as a positive value and never as a fraction or

decimal. Receipt or disbursement amountsshould

never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. Forspecific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5006~~~85100~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

IRS Note: When reporting terminal operator schedule details, one iteration of the 2/TIA/1800 segment detailing net gallons 

(TIA01 = 5005) is required, and a second iteration to provide gross gallons (TIA01 = 5006) is optional, except when 

reporting non-bulk terminal disbursements, then both net and gross must be reported.

End of FGS loop for Individual Shipments.

End of TFS loop for Terminal Operator Schedule. (2/TFS/0100/TFS01 = T3)
74

Transaction Set Trailer Description

Segment: SE Transaction Set Trailer 

Position: 0100

Loop:

Level: Summary

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of a transaction set and provide the count of transmitted segments including the beginning (ST) 

and ending (SE) segments.

Key:

Not Used 

Syntax Notes 

IRS Notes

End of Transaction Set (Required)

Trailer Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

SE01 96 M Number of Included Segments N0 1 10 Number of segments included in the transaction set 

including SE and ST. The SE01 must reflect the 

accurate count of all segments in the

transaction set beginning with the ST and 

ending with the SE.

SE02 329 M Transaction Set Control Number AN 4 9 Identifying control number that must be unique 

within the transaction set functional group 

assigned by the originator for a transaction set.

This must be the same value shown in ST02.

SE~156~1234\

Syntax Notes: None

IRS Notes: SE is the last segment of each transaction set.

End of Transaction Set

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Only one ST/SE per submission is permitted.
75

XV. 813 Electronic Filing of Tax Report Data for

Correction and Amendment Reporting

Functional Group ID=TF

Introduction

This Draft Standard for Trial Use contains the format and establishes the data contents of the Electronic 

Filing of Tax Return Data Transaction Set (813) for use within the context of an Electronic Data 

Interchange (EDI) environment. This transaction set can be used by tax filers to electronically file tax 

reports with a federal, state, or local taxing authority and which may initiate payments related to the tax 

report.

Heading:

Pos. Seg. Req. Loop Notes and

No. ID Name Des. Max.Use Repeat Comments

M 0100 ST Transaction Set Header M 1

M 0200 BTI Beginning Tax Information M 1

M 0300 DTM Date/Time Reference M 10

Must Use 0400 TIA Tax Information and Amount O 1000 n1

Must Use 0430 REF Reference Identification O 10

Not Used 0450 TRN Trace O 1000

Not Used 0470 BPR Beginning Segment for Payment

Order/Remittance Advice

O 1000

LOOP ID - N1 >1

0500 N1 Name O 1 n2

0600 N2 Additional Name Information O 2

Not Used 0700 IN2 Individual Name Structure Components O 10

0800 N3 Address Information O 2

0900 N4 Geographic Location O 1

1000 PER Administrative Communications Contact O 2

Detail:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop Notes and

Repeat Comments

LOOP ID - TFS 100000

0100 TFS Tax Form O 1

0200 REF Reference Identification O 10

0300 DTM Date/Time Reference O 10

Not Used 0400 MSG Message Text O 1000

LOOP ID - N1 >1

0500 N1 Name O 1 n3

Not Used 0600 N2 Additional Name Information O 2

Not Used 0700 IN2 Individual Name Structure Components O 10

Not Used 0800 N3 Address Information O 2

Not Used 0900 N4 Geographic Location O 1

LOOP ID - TIA 10000

0920 TIA Tax Information and Amount O 1 n4

Not Used 0940 DTM Date/Time Reference O 10

Not Used 0960 MSG Message Text O 1000

LOOP ID - FGS 100000

1000 FGS Form Group O 1
76

1100 REF Reference Identification O 10

1200 DTM Date/Time Reference O 10

LOOP ID - N1 >1

1300 N1 Name O 1 n5

Not Used 1400 N2 Additional Name Information O 2

Not Used 1500 IN2 Individual Name Structure Components O 10

Not Used 1600 N3 Address Information O 2

Not Used 1700 N4 Geographic Location O 1

LOOP ID - TIA 10000

1800 TIA Tax Information and Amount O 1 n6

Not Used 1900 DTM Date/Time Reference O 10

Not Used 2000 MSG Message Text O 1000

Summary:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

M 0100 SE Transaction Set Trailer M 1

Transaction Set Notes

1. The TIA segment allows for tax information and amounts associated with the entire filing. At least one 

occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

2. This N1 loop reflects names and addresses associated with the entire filing.

3. This N1 loop reflects names and addresses associated with a particular tax form (TFS).

4. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or 

Table 2.

5. This N1 loop reflects names and numbers associated with a particular subset of a tax form.

6. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or 

Table 2.
77

Beginning Tax Information Segment

(Required) 

Pos. No. 0200

Transaction Set Header Description

Segment: ST Transaction Set Header 

Position: 0100

Loop:

Level:

Usage: Mandatory

Max Use: 1

Purpose: To indicate the start of a transaction set and to assign a control number. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 The transaction set identifier (ST01) is used by the translation routines of the interchange partners to select the 

appropriate Set definition (e.g., 810 selects the Invoice Transaction Set).

2 The implementation convention reference (ST03) is used by the translation routines of the interchange partners to 

select the appropriate implementation convention to match the transaction set definition.

Beginning of Transaction Set (Required)

Header Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

ST01 143 M Transaction Set Code ID 3 3 Transaction Set Type “813”

ST02 329 M Transaction Set Control Number AN 4 9 Filer defined unique control number 

(same value as SE02)

ST03 1705 O/Z Implementation Convention 

Reference

AN 1 5 Reference assigned to identify Implementation 

Convention. “0200” = Version 2, Release 00

ST~813~1234~0200\

Syntax Notes: None

IRS Note: It is recommended that ST03 be used to help identify which implementation guide the trading partner is using. 

This element will help the receiver of the data determine if the sender is using an old guide or the most current 

guide for the data transmission.

Segment: BTI Beginning Tax Information 

Position: 0200

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1

Purpose: To indicate the type of tax information. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 BTI01 and BTI02 define the tax exchange program or tax filing.

2 BTI03 and BTI04 define the tax authority.

3 BTI05 is the transaction set creation date.

4 BTI07 and BTI08 provide the taxpayer’s identity.

5 BTI09 and BTI10, BTI11 and BTI12, define secondary identification numbers for a tax filing or exchange program.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
78

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

BTI01 128 M Reference Number Qualifier ID 2 2 “T6” = Defines as Tax Filing

BTI02 127 M Reference Number AN 3 3 “050” = All Fuels Tax Filings

BTI03 66 M ID Code Qualifier ID 2 2 “47” = Tax Authority

BTI04 67 M ID Code AN 9 9 “040539587” =

IRS Headquarters DUNS number

BTI05 373 O Transaction Create Date DT 8 8 “CCYYMMDD” = Transaction Set Create Date, 

Transmission Date

BTI06 818 O Name Control Identifier AN 4 4 First 4 positions of Taxpayer’s Legal Business 

Name. If business name is less than 4 characters, 

left justify name control and pad with “*”.

BTI07 66 X ID Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67) 

“24” = EIN Federal Employer Identification

Number

BTI08 67 X ID Code AN 9 18 Code identifying a party

If BTI07 = ‘24’ use Taxpayer’s EIN

BTI09 66 X ID Code Qualifier ID 2 2 “49” = State (assigned) Identification Number

BTI10 67 X ID Code AN 2 20 License or Permit Number

BTI11 66 X ID Code Qualifier ID 2 2 “48” = IRS Electronic Filer ID Number

BTI12 67 X ID Code AN 9 18 637 Registration Number – no hyphens required

BTI13 is not used on corrected and amended report transactions (when BTI14 = ’CO’, ‘6S’ or ‘6R’).

BTI14 640 O Transaction Type Code ID 2 2 Corrected or Amended Filing Options:

Use this element without the BTI13. Use this

element when submitting modifications.

“6R” = Replacement

This code should be used when the original

submission resulted in “must fix” errors and a

complete replacement of the file to correct errors is

submitted. This cannot be used when the original

file for the filing period resulted in warning

messages only. This cannot be used when the

original file resulted in a “file rejected” message or

when no “fix errors” were generated.

“6S” = Supplemental

Use when transmitting new or additional data not

included in an initial or modified report.

“CO” = Corrected

Use when adjusting or correcting original or

modified filing. This code should be used in

response to the receipt of a 151 Data

Acknowledgement that does not contain

BTA01=AT (Accepted code).

BTI~T6~050~47~040539587~20170523~ABCD~24~516999988~~~48~20178888S~~CO\

Syntax Notes: If either BTI07 or BTI08 is present, then the other is required.

If either BTI09 or BTI10 is present, then the other is required. 

If either BTI11 or BTI12 is present, then the other is required.

IRS Notes:

BTI06 Segment – Must Use 

BTI07 Segment – Must Use

BTI07 must contain ‘24’for Federal Employer’s Identification Number (EIN). 

BTI08 Segment – Must Use

At least one of BTI13 or BTI14 is required.

The application of BTI13 and BTI14 are as follows: BTI13 should be used when the taxpayer transmits their initial report (BTI13 should 

be used without BTI14); BTI14 should be used when the taxpayer transmits modifications (BTI14 should be used without BTI13). This is a 

recommendation of the Motor Fuel Uniformity Committee, not a requirement of X12. Further clarification of these elements follows:

Element Application

BTI14 [Corrected or 

Amended Report]

“CO” = Corrected Use “Corrected” when adjusting or correcting original or amended return.

“6R” = Replacement Use “Replacement” when submitting a complete new file to correct outstanding “must fix” errors.

“6S” = Supplemental Use “Supplemental” when transmitting new or additional data not included in original or amended report.
79

Segment: DTM Date/Time Reference 

Position: 0300

Loop:

Level: Heading

Usage: Mandatory

Max Use: 10

Purpose: To specify pertinent dates and times. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Tax Filing Period

Date/Time Reference Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “194” = Tax Period End Date

DTM02 373 X Date DT 8 8 ”CCYYMMDD” = Tax Filing Period End

DTM~194~20170430\

Syntax Notes: None

IRS Note: Must use DTM02

For corrected and supplemental report transactions (BTI14 = ‘CO’ or ‘6S’) this TIA segment (1/TIA/0400) is 

optional and is dependent on the position and content of corrected data submitted (e.g. corrections to 

1/PER/1000 would not reflect any corresponding gallon amount and this TIA segment would not be used; 

while a correction to any receipt/disbursement/book adjustment/ending inventory would require the use of 

this TIA segment to summarize the total net reported in the corrected report transaction).

Segment: TIA Tax Information Amount 

Position: 0400

Loop:

Level: Heading

Usage: Optional

Max Use: 1000

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by taxing 

authorities.

Key:

Not Used 

Syntax Notes 

IRS Notes

Total Net Reported

Tax Information and Amount Segment Pos. No. 0400

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information Code AN 4 4 “5001” = Total Net Reported

C03702 is not used.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
80

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Total Number of Net Gallons in Tax Filing

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5001~~~7940294~GA\

Syntax Notes: TIA04 is optional.

IRS Note: Even though this value can be calculated, it is included, as a control figure to verify that the amount calculated by 

the IRS is the same as expected by the taxpayer. TIA05 is required.

This REF segment (1/REF/0430) is mandatory for all corrected, replacement and supplemental report 

transactions (BTI14 = ‘CO’, ‘6R’ or ‘6S’).

Segment: REF Reference Identification 

Position: 0430

Loop:

Level: Heading

Usage: Optional

Max Use: 10

Purpose: To specify identifying information. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Line Item Control Number

Reference Number Segment Pos. No. 0430

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 Z Reference Identification Qualifier ID 2 2 “FJ” = Line Item Control Number

Used to return the Transaction Set Control Number

(ST02) of the original, supplemental or

replacement file containing the errors to be

resolved.

REF02 127 X Reference Identification AN 4 9 Control Number

Provide appropriate control number referenced by

code in REF01. This should be the control number

from the filing with must fix errors for the period.

Use a different value than this REF02 value in 

the Transaction Set Control Number (ST02) of 

the correction, supplemental, or replacement

file.

REF~FJ~1234\

Syntax Notes: None

IRS Notes: This segment must be used whenever a BTI14 = CO or 6R. Must use REF01.

REF02 is always required. The value REF02 is the ST02 element of the original file or the replacement file that 

generated the errors that are being corrected

Use this N1 segment when submitting any supplemental, correction or replacement transaction, (BTI14 = 

“6S”, “CO” or “6R”) and especially when submitting corrections to this segment or any segments within the 

Table 1 N1 loop (1/N1/0500, 1/N2/0600, 1/N3/0800, 1/N4/0900, or 1/PER/1000).

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
81

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Name Detail

Name Segment Pos. No. 0500

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “L9” = Information Provider

Always use this code for physical address of the 

information provider.

“31” = Postal Mailing Address

A second 1/N1 loop using this code value must be 

provided containing, at a minimum, an N1, N3 and 

N4 segment if the mailing address is different than 

the physical address. If you wish to provide a

different mailing address, provide a second N1 

loop using “31”.

N102 93 X Name AN 1 35 Taxpayer Name

N1~L9~BC Terminal Seaport\

Syntax Notes: None

IRS Note: N102 is required. This segment must be used whenever BTI14 = “CO”, “6R”, or “6S”.

Do not use this N2 segment (1/N2/0600) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: N2 Additional Name Information 

Position: 0600

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 2

Purpose: To specify additional names or those longer than 35 characters in length 

Key:

Not Used 

Syntax Notes 

IRS Notes

Additional Taxpayer Name Detail

Additional Name Segment Pos. No. 0600

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N201 93 M Name AN 1 35 Taxpayer Name

Use, if needed, to provide additional name

information.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
82

N202 93 O Name AN 1 35 Taxpayer Name

Use, if needed, to provide additional name

information.

N2~Sea Side Terminal~Seaport Terminal\

Syntax Notes: None

IRS Note: None

Do not use this N3 segment (1/N3/0800) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: N3 AddressInformation 

Position: 0800

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 2

Purpose: To specify the location of the named party 

Key:

Not Used 

Syntax Notes 

IRS Notes

Address Detail

Address Information Segment Pos. No. 0800

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

N301 166 M Address Information AN 1 35 First Line Street Address

N302 166 O Address Information AN 1 35 Second Line Street Address

N3~48 Washington St~120 Trinity St\

Syntax Notes: None

IRS Note: None

Do not use this N4 segment (1/N4/0900) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: N4 Geographic Location 

Position: 0900

Loop: N1 Optional

Level: Heading

Usage: Must Use

Max Use: 1

Purpose: To specify the geographic place of the named party 

Key:

Not Used 

Syntax Notes 

IRS Notes

City, State, Zip Code Detail

Location Geographic Segment Pos. No. 0900

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N401 19 O City Name AN 2 30 Name of City

N402 156 O State code or Province ID 2 2 State or Province Abbreviation

N403 116 O Postal (Zip) Code ID 3 11 ZIP Code, ZIP Plus 4 Code or Foreign Postal code

N404 26 O Country ID 3 3 Country Abbreviation (United States = USA)

N4~Seaport~FL~99999~USA\

Syntax Notes: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
83

Do not use this PER segment (1/PER/1000) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: PER Administrative Communications Contact 

Position: 1000

Loop: N1 Optional

Level: Heading

Usage: Optional

Max Use: 1

Purpose: To identify a person or office to whom administrative communications should be directed 

Key:

Not Used 

Syntax Notes 

IRS Notes

General Contact Person

Administrative Communications Contact Segment Pos. No. 1000

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PER01 366 M Contact Function Code ID 2 2 Contact Type Code:

“CN” = General Contact 

“EA” = EDI Coordinator

PER02 93 O Name AN 1 35 Contact Name

PER03 365 X Communications Number 

Qualifier

ID 2 2 “TE” = Telephone Number

PER04 364 X Communications Number AN 10 14 Voice Telephone Number

No formatting, no special characters, digits only

PER05 365 X Communications Number 

Qualifier

ID 2 2 “FX” = FAX Number

PER06 364 X Communications Number AN 10 10 FAX Telephone Number

No formatting, no special characters, digits only

PER07 365 X Communications Number

Qualifier

ID 2 2 “EM” = Electronic Mail

PER08 364 X Communications Number AN 1 80 E-mail Address

PER~CN~C. P. Accountman~TE~60855599991234~FX~9995559990~EM~cpa@abcterm.com\

Syntax Notes: If either PER03 or PER04 is present, then the other is required. 

If either PER05 or PER06 is present, then the other is required.

If either PER07 or PER08 is present, then the other is required.

IRS Notes: Must use PER02.

Must provide one of PER03 and PER04 or PER07 and PER08

End of Transaction Set Header

IRS Note: N401, N402, N403, and N404 are required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
84

Transaction Set – Corrected Carrier Report (CCR)

If the corrections submitted in the corrected report transaction (BTI14 = ‘CO’) are only in Table 1 (Header) segments, then no 

Table 2 (Detail) segments are required, and the transaction set can be completed with the Table 3 (Summary) SE segment.

This TFS loop reports information on the CCR (2/TFS/0100/TFS01 = T2). Transaction detail is reported using the Schedule section 

of this map (2/TFS/0100/TFS01 = T3). If corrections are being submitted for segments in the 2/TFS/0100/TFS01 = T2 structure, 

then at a minimum the following must be returned:

1) the 2/TFS/0100 segment

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the error being corrected as 

identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T2 loop that had an error identified in the TS-151

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes

Beginning of Carrier Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T2” = Tax Form Code

TFS02 127 M Reference Identification AN 3 3 “CCR” = Carrier Report

TFS03, TFS04, TFS05 and TFS06 are not used when TFS01 = “T2” and TFS02 = “CCR”

TFS~T2~CCR\

Syntax Notes:

IRS Note: This TFS loop (where TFS01 = ’T2’) is used only once per carrier EDI file.

Segment: REF Reference Identification 

Position: 0200

Loop: REF Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

This REF segment (2/REF/0200/REF01 = 55) must be used in corrected report transactions (BTI14 = ‘CO’) when 

submitting any corrections within a 2/TFS/0100 structure.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
85

Sequence Number 

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number

Use of this code is required.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide the

unique filer assigned sequence number that was

included in the TS-151.

REF03 352 X Description AN 5 5 Error Response Code

Use only when responding to errors. Use the

following code:

00001 Record corrected

REF~55~000000000000011~00001

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes REF02 is always required.

REF03 is used for responding to an error.

Do not use this REF segment (2/REF/0200/REF01 = BE) in corrected report transactions (BTI14 = ‘CO’) unless 

submitting corrections to this segment.

No Activity

Reference Number Segment

(Conditional) 

Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Entity Identification Code ID 2 2 “BE” = Business Activity

REF02 127 X Name AN 1 20 “1” = No Activity

Use only when there are no receipts or

disbursementsfor all products within a terminal

facility for the current filing period.

REF~BE~1\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes REF02 is always required.

For carrier report transactions (BTI14 = ‘CO’), this TIA segment (2/TIA/0920) is optional and is dependent on the 

position and content of corrected data submitted (e.g., a correction to any carrier receipt or disbursement would 

require the use of this TIA segment to summarize the total net transported in the corrected report transaction).
86

Segment: TIA Tax Information and Amount 

Position: 0920

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by taxing 

authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Total Delivered (Conditional)

Tax Information and Amount Segment Pos. No. 0920

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 TIA Code

“5004” = Total Net Transported

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Quantity

TIA05 C001 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5004~~~780000~GA\

Syntax Note: TIA04 and TIA05 are required.

IRS Notes: Total Net Transported is the sum of all net gallon fields in schedule receipts and disbursements for the carrier.

End of TFS loop (CCR Tax Form Code 2/TFS/0100/TFS01 = T2 loop)

This TFS loop reports Carrier Schedule Detail (CCR Tax Schedule Code 2/TFS/0100/TFS01 = T3 loop) If corrections are 

being submitted for segments in the 2/TFS/0100/TFS01 = T3 structure, then at a minimum the following must be returned:

1) the 2/TFS/0100 segment

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the error 

being corrected as identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T3 loop that had an error identified in the TS-151

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes

Beginning of Carrier Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field 

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T3” = Tax Schedule Code

TFS02 127 M Reference Identification AN 3 3 Reference information as defined for a particular

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
87

Transaction Set or asspecified by the Reference 

Identification Qualifier

If TFS01 = ‘T3’ use either ‘14D’ or ‘14E’.

“14E” = Carrier Deliveries

“14D” = Carrier Receipts

TFS03 128 X Reference Identification Qualifier ID 2 2 Code qualifying the Reference Identification

Use for schedule processing only.

PG Product Group

TFS04 127 X Reference Identification AN 3 3 Reference Information as defined for a particular 

Transaction Set or as specified by the Reference

Identification Qualifier

Use for schedule processing only.

See list of Product Codes in Appendix A.

TFS05 66 X Identification Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

Use forschedule processing only.

94 Mode

TFS06 67 X Identification Code AN 2 9 Code identifying a party or other code

Use for schedule processing only. Use the

appropriate code from the list below. For 1 

character codes, left justify with a trailing space.

See Mode Codes table Section II for values

TFS~T3~14E~PG~065~94~PL\

Syntax Notes: If either TFS03 or TFS04 is present, then the other is required.

If either TFS05 or TFS06 is present, then the other is required.

IRS Notes: TFS03, TFS04, TFS05, and TFS06 are required.

Segment: REF Reference Identification 

Position: 0200

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

This REF segment (2/REF/0200/REF01 = 55) must be used in corrected report transactions (BTI14 = ‘CO’) when 

submitting any corrections within a 2/TFS/0100 structure.

Sequence Number

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide the

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
88

unique filer assigned sequence number that was

included in the TS-151.

REF03 352 X Description AN 1 5 Error Response Code

Use only when responding to errors. Use the

following code:

00001 Record corrected

REF~55~000000000000021~00001\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes: REF02 is always required.

REF03 is used for responding to an error.

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting corrections 

to this segment.

Carrier

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CA” = Carrier

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CA”,supply Carrier Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CA”

N104 67 X Identification Code AN 9 18 Carrier EIN

Provide the number identified in 2/N1/0500/N103

N1~CA~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: N102 is required. N103 and N104 are required.

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting corrections 

to this segment.

Consignor (Person Hiring Carrier)

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CI” = Consignor (Person Hiring the Carrier)

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CI”, supply Consignor 

Name Control (First 4 positions of entity identified

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
89

in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CI”

N104 67 X Identification Code AN 9 18 Consignor’s EIN

Provide the number identified in 2/N1/0500/N103

N1~CI~TEXA~24~361234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: N102 is required. N103 and N104 are required.

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting corrections 

to this segment.

Origin Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “OT” = Origin Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Facility Code

Use only if 2/N1/0500/N101 = ”OT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~OT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: None

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting corrections 

to this segment.

Destination Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “DT” = Destination Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Facility Code

Use only if 2/N1/0500/N101 = ”DT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~DT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: None.

This FGS loop reports transaction detail receipts and disbursements on the CCR (2/TFS/0100/TFS01 = T3). If corrections are 

being submitted for segments in the 2/FGS/1000 structure where TFS01 = T3, then at a minimum the following must be returned:

1) the 2/TFS/0100 segment

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the error being corrected 

as identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T2 loop that had an error identified in the TS-151

4) the 2/FGS/1000 segment

5) the 2/REF/1100 segment where REF01 = 55. This segment must contain the sequence number for the error being 

corrected as identified in the TS-151.

6) any additional corrected segment in the 2/FGS/1000 loop that had an error identified in the TS-151

Segment: FGS Form Group

Position: 1000
90

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule 

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Note 1) FGS01 defines the type of section or data group.

2) FGS02 and FGS03 uniquely identify the section or data group.

Bill of Lading

Forms Group Segment Pos. No. 1000

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 “D” = Schedule Detail

FGS02 128 X Reference Identification Qualifier ID 2 2 Reference Identification Qualifier 

“BM” = Bill of Lading Number

FGS03 127 X Reference Identification AN 1 15 Reference Identification

Provide the Bill of Lading/Ticket Number

FGS~D~BM~00123456\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Notes: FGS02 and FGS03 are required.

Segment: REF Reference Identification 

Position: 1100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

This REF segment (2/REF/1100/REF01 = 55) must be used in corrected report transactions (BTI14 = ‘CO’) when 

submitting any corrections within a 2/TFS/0100 structure.

Sequence Number

Reference Number Segment Pos. No. 1100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide the

unique filer assigned sequence number that was

included in the TS-151.

REF03 352 X Description AN 1 5 Error Response Code

Use only when responding to errors. Use the

following codes:

00001 Record corrected

00003 Delete record, submitted in error

REF~55~000000000000031~00001\

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
91

Do not use this DTM segment (2/DTM/1200) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: DTM Date/Time Reference 

Position: 1200

Loop: TFS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times

Key:

Not Used 

Syntax Notes 

IRS Notes

Bill of Lading Date

Date/Time Reference Segment Pos. No. 1200

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field 

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 Date/Time Qualifier

“095” = Bill of Lading Date

DTM02 373 X Date DT 8 8 Date Expressed as CCYYMMDD 

Shipping Document Date

DTM~095~20170423\

Syntax Notes: DTM02 is required.

IRS Note: None

Do not use this N1 segment (2/N1/1300) in corrected report transactions (BTI14 = ‘CO’) unless submitting corrections 

to this segment.

Segment: N1 Name

Position: 1300

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

This is a required segment for each occurrence of the 2/FGS/1000 loop structure. 

REF02 is always required.

REF03 is used for responding to an error.

IRS Notes:

Syntax Notes: At least one of REF02 or REF03 is required.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
92

Shipping Vessel Name

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “FV” = Vessel Name

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”FV”,supply Vessel Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “TS” = Transport Shipper Code

Use only if 2/N1/0500/N101 = ”FV”

N104 67 X Identification Code AN 2 9 Vessel Official Number

Provide the number identified in 2/N1/0500/N103

N1~FV~ABCD~TS~123456\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details when mode code is ‘B ‘, ‘S ‘, ‘EB’, ‘IB’, ‘ES’, or ‘IS’.

Refer to Appendix J Glossary for definition.

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

Do not use this TIA segment (2/TIA/1800) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: TIA Tax Information and Amount 

Position: 1800

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by taxing 

authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Inventory

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 “5005” = Net

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Deliveries should always be entered

as a positive value and never as a fraction or

decimal. Receipt or disbursement amountsshould

never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. Forspecific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5005~~~420000~GA\

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
93

Inventory (Optional)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information ID Number AN 4 4 “5006” = Gross

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Deliveries should always be entered

as a positive value and never as a fraction or

decimal. Receipt or disbursement amounts should

never be zero. Changes to Receipts and Deliveries

will always be treated as an adjustment to the

originalsubmission. Forspecific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5006~~~85100~GA\

Syntax Notes: If TIA05 is present, then TIA04 is required.

IRS Note: TIA04 is required. 

TIA05 is required.

Usage Note: In a correction transaction (BTI14 = CO), this TIA segment should only be submitted when making a change to a 

gallon amount. The correction to the gallon amount is an adjustment to the amount submitted, and does not overlay previously submitted 

quantities. Use of this segment in a normal correction file is rare.

End of FGS loop for Individual Shipments.

End of TFS loop for Carrier Schedule. (2/TFS/0100/TFS01 = T3)

Transaction Set – Corrected Terminal Operator Report (TOR)

If the corrections submitted in the corrected report transaction (BTI14 = ‘CO’) are only in Table 1 (Header) segments, then 

no Table 2 (Detail) segments are required, and the transaction set can be completed with the Table 3 (Summary) SE 

segment.

This TFS loop reports information on the TOR (2/TFS/0100/TFS01 = T2). Transaction detail is reported using the Schedule section 

of this map (2/TFS/0100/TFS01 = T3). If corrections are being submitted for segments in the 2/TFS/0100/TFS01 = T2 structure, 

then at a minimum the following must be returned:

1) the 2/TFS/0100 segment

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the error being 

corrected as identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T2 loop that had an error identified in the TS-151

amount. The correction to the gallon amount is an adjustment to the amount submitted and does not overlay previously submitted 

quantities. Use of this segment in a normal correction file is rare.

Usage Note: In a correction transaction (BTI1 CO), this TIA segment should only be submitted when making a change to a gallon

TIA04 is required. 

TIA05 is required.

IRS Note:

Syntax Notes: If TIA05 is present, then TIA04 is required.
94

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes 

IRS Notes 

Comments:

Beginning of Terminal Operator Report

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T2” = Tax Form Code

TFS02 127 M Reference Identification AN 3 3 “TOR” = Terminal Operator Report

TFS03 and TFS04 are not used when TFS01 = “T2” and TFS02 = ”TOR”

TFS05 66 X ID Code Qualifier ID 2 2 “TC” = IRS Facility Code

TFS06 67 X ID Code AN 9 9 IRS Terminal Control Number (FCN)

TFS~T2~TOR~~~TC~T59FL1111\

Syntax Notes: If either TFS03 or TFS04 is present, then the other is required.

If either TFS05 or TFS06 is present, then the other is required.

IRS Note: None

Segment: REF Reference Identification 

Position: 0200

Loop: REF Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

This REF segment (2/REF/0200/REF01 = 55) must be used in corrected report transactions (BTI14 = ‘CO’) 

when submitting any corrections within a 2/TFS/0100 structure.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
95

Sequence Number 

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/0200 REF01 = ‘55’ then provide the

unique filer assigned sequence number that was

included in the TS-151.

REF03 352 X Description AN 1 5 Error Response Code

Use only when responding to errors. Use the

following codes:

00001 Record corrected

REF~55~000000000000001~00001\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes REF02 is always required.

REF03 is used for responding to an error.

Do not use this REF segment (2/REF/0200/REF01 = BE) in corrected report transactions (BTI14 = ‘CO’) unless 

submitting corrections to this segment.

No Activity

Reference Number Segment

(Conditional) 

Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Entity Identification Code ID 2 2 “BE” = Business Activity

REF02 127 X Name AN 1 20 “1” = No Activity

Use only when there are no receipts or

disbursementsfor all products within a terminal

facility for the current filing period.

REF~BE~1\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes: REF02 is always required.

Do not use this DTM segment (2/DTM/0300/DTM01 = ’184’, ‘572’ or ‘631’) in corrected report transactions 

(BTI14 = ‘CO’) unless submitting corrections to this segment.

Segment: DTM Date/Time Reference 

Position: 0300

Loop: TFS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times 

Key:

Not Used 

Syntax Notes 

IRS Notes

.

Ending Inventory Date (Conditional)

Date/Time Reference Segment Pos. No. 0300

Element Elem Sub-Ele Field Field Name Field Length Field

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
96

ID Ref # Ref # Status Type Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “184” = Inventory Date

DTM02 373 X Date DT 8 8 Date expressed as “CCYYMMDD” 

Information Filing Period End Date

DTM~184~20170430\

Syntax Notes: DTM02 is required.

IRS Note:

Terminal Sold/Acquired Date (Conditional)

Date/Time Reference Segment Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 “572” = Date Property Sold 

“631” = Date Property Acquired

DTM02 373 X Date DT 8 8 Date expressed as “CCYYMMDD” 

Date of Terminal Operator change.

DTM~572~20170420\

Syntax Notes: DTM02 is required.

IRS Note: This segment is used once when you purchase or sell a terminal.

This FGS loop reports ending inventory and gains/losses on the TOR (2/TFS/0100/TFS01 = T2). Transaction detail is reported 

using the Schedule section of this map (2/TFS/0100/TFS01 = T3). If corrections are being submitted for segments in the 2/FGS/1000 

structure where TFS01 = T2, then at a minimum the following must be returned:

1) the 2/TFS/0100 segment

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the error being 

corrected as identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T2 loop that had an error identified in the TS-151

4) the 2/FGS/1000 segment

5) the 2/REF/1100 segment where REF01 = 55. This segment must contain the sequence number for the error being corrected 

as identified in the TS-151.

6) any additional corrected segment in the 2/FGS/1000 loop that had an error identified in the TS-151

Segment: FGS Form Group

Position: 1000

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule 

Key:

Not Used 

Syntax Notes 

IRS Notes

Physical Inventory by Product (Conditional)

Form Group Segment Pos. No. 1000

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 “BI” = Beginning Inventory

Use only when filing via EDI for the first time

(first EDI Filing) the first time reporting a product

code or when reporting a change of terminal

operator and you are the acquiring party.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
97

“EI” = Ending Inventory

Use when 2/TFS/0100 TFS02 = ‘TOR’

“GL” = Gains and Losses

Use when 2/TFS/0100 TFS02 = ‘TOR’

FGS02 128 X Reference Identification Qualifier ID 2 2 “PG” = Product Group

Use when 2/TFS/0100 TFS02 = ‘TOR’

FGS03 127 X Reference Identification AN 3 3 Product Code

When 2/TFS/0100 TFS02 = ‘TOR’ use a valid

product code that can be found in Appendix A, 

Product Codes

FGS~EI~PG~065\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Note: FGS02 and FGS03 are required.

This REF segment (2/REF/1100/REF01 = 55) must be used in corrected report transactions (BTI14 = ‘CO’) 

when submitting any corrections within a 2/FGS/1000 structure.

Segment: REF Reference Identification 

Position: 1100

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number 

Reference Number Segment Pos. No. 1100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/1100 REF01 = ‘55’ then provide the

unique filer assigned sequence number that was

included in the TS-151.

REF03 352 X Description AN 1 5 Error Response Code

Used when responding to an error. Use one of the

following codes:

00001 Record corrected

REF~55~000000000000000002~00001\

Syntax Notes: None

IRS Notes: This is a required segment for each occurrence of the 2/FGS/1000 loop structure. 

REF02 is always required.

REF03 is used for responding to an error.

Do not use this TIA segment (2/TIA/1800) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: TIA Tax Information and Amount 

Position: 1800

Loop: TIA Optional

Level: Detail

Usage: Optional

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
98

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by 

taxing authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Inventory

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 “5002” = Net Physical Inventory

Required when 2/TFS/0100 TFS02 = ”TOR”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons. Gallonsshould never

be entered as a fraction or decimal. Gains should

always be entered as a positive amount. Losses

must always be entered as negative values (i.e., -

5000)

Ending Inventory should never fall below zero (0)

for a filing period. Initial submission of Ending

Inventory should always be a positive value.

Any change to Ending Inventory will always be

treated as an adjustment to the originalsubmission.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5002~~~3500000~GA\

Syntax Notes: If TIA05 is present, then TIA04 is required.

IRS Note: PhysicalInventory is the only value passed. All other information is derivable from schedules.

TIA04 is required. TIA05 is required.

Usage Note: In a correction transaction (BTI14 = CO), this TIA segment should only be submitted when making a change to a 

gallon amount. The correction to the gallon amount is an adjustment to the amount submitted, and does not overlay previously submitted 

quantities. Use of this segment in a normal correction file is rare.

End of FGS loop

End of TFS loop (TOR Tax Form Code / TFS01 = T2 loop)

If the corrections submitted in the corrected report transaction (BTI14 = ‘CO’) are only in Table 1 (Header) 

segments, then no Table 2 (Detail) segments are required, and the transaction set can be completed with the 

Table 3 (Summary) SE segment.

This TFS loop reports Terminal Operator Report Schedule Detail (TOR Tax Schedule Code 2/TFS/0100/TFS01

= T3 loop) If corrections are being submitted for segments in the 2/TFS/0100/TFS01 = T3 structure, then at a minimum 

the following must be returned:

1) the 2/TFS/0100 segment.

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the 

error being corrected as identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T3 loop that had an error identified in the TS151.

Segment: TFS Tax Form

Position: 0100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported 

Key:

Not Used 

Syntax Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards
99

IRS Notes

Beginning of Terminal Operator Report 

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 “T3” = Tax Schedule Code

TFS02 127 M Reference Identification AN 3 3 Reference information as defined for a particular 

Transaction Set or as specified by the Reference 

Identification Qualifier

If TFS01 = ‘T3’ use either ‘15A’ or ‘15B’.

“15A” = Terminal Receipts

“15B” = Terminal Disbursements

TFS03 128 X Reference Identification Qualifier ID 2 2 Code qualifying the Reference Identification

Use for schedule processing only.

PG Product Group

TFS04 127 X Reference Identification AN 3 3 Reference Information as defined for a particular

Transaction Set or as specified by the Reference 

Identification Qualifier

Use for schedule processing only.

See list of Product Codes in Appendix A.

TFS05 66 X Identification Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

Use forschedule processing only.

94 Mode

TFS06 67 X Identification Code AN 2 18 Code identifying a party or other code

Use for schedule processing only. Use the

appropriate code from the list below. For 1 

character codes, left justify with a trailing space.

See Mode Codes Table Section II for values

TFS~T3~15A~PG~065~94~PL\

Syntax Notes: If either TFS03 or TFS04 is present, then the other is required. 

If either TFS05 or TFS06 is present, then the other is required.

IRS Note: TFS03, TFS04, TFS05 and TFS06 are required.

Segment: REF Reference Identification 

Position: 0200

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

This REF segment (2/REF/0200/REF01 = 55) must be used in corrected report transactions (BTI14 = ‘CO’) 

when submitting any corrections within a 2/TFS/0100 structure.

Sequence Number

Reference Number Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/1100 REF01 = ‘55’ then provide the

unique filer assigned sequence number that was

included in the TS-151

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
100

REF03 352 X Description AN 1 5 Error Response Code

Use only when responding to errors. Use the

following codes:

00001 Record corrected

REF~55~000000000000061~00001\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes: One iteration of this REF segment where REF01 = ‘55’ and REF02 = ‘sequence number’ is always required.

REF02 is always required.

REF03 is used for responding to an error.

Segment: N1 Name

Position: 0500

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Carrier

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “CA” = Carrier

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CA”,supply Carrier Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CA”

N104 67 X Identification Code AN 9 18 Carrier EIN

Provide the number identified in 2/N1/0500/N103

N1~CA~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: N102 is required. N103 and N104 are required.

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Destination Terminal

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “DT” = Destination Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Terminal Code

Use only if 2/N1/0500/N101 = ”DT”

N104 67 X Identification Code AN 9 9 IRS Terminal Code

Provide the number identified in 2/N1/0500/N103

N1~DT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
101

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Position Holder Information 

Name Segment

Optional 

Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “ON” = Position Holder

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CI”, supply Position

Holder’s Name Control (First 4 positions of entity

identified in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”CI”

N104 67 X Identification Code AN 9 18 Position Holder’s EIN

Provide the number identified in 2/N1/0500/N103

N1~ON~TOTA~24~351234567\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: N102 is required. N103 and N104 are required.

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Origin Terminal Optional

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “OT” = Origin Terminal

N102 is not used.

N103 66 X Identification Code Qualifier ID 2 2 “TC” = IRS Terminal Code

Use only if 2/N1/0500/N101 = ”OT”

N104 67 X Identification Code AN 9 9 IRS Facility Code

Provide the number identified in 2/N1/0500/N103

N1~OT~~TC~T59FL1111\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: None

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Point of Destination 

Name Segment

Conditional 

Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “ST” = Ship To

N102 93 X Name AN 1 35 Destination Abbreviation

Supply the indicated 2 position state abbreviation

or 3 position country code

N1~ST~FL\

Syntax Notes: At least one of N102 or N103 is required.

If either N103 or N104 is present, then the other is required

IRS Notes: None

IRS Notes: None
102

Do not use this N1 segment (2/N1/0500) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Exchange Party 

Name Segment

Conditional 

Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “EC” = Exchanger (Exchange Party Position 

Holder)

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”CI”, supply Exchanger

Name Control (First 4 positions of entity identified

in N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “24” = EIN

Use only if 2/N1/0500/N101 = ”EC”

N104 67 X Identification Code AN 9 18 Exchanger’s EIN

Provide the number identified in 2/N1/0500/N103

N1~EC~RCLT~24~987654321\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: N102 is required.

This FGS loop reports transaction detail receipts and disbursements on the TOR (2/TFS/0100/TFS01 = T3). If 

corrections are being submitted for segments in the 2/FGS/1000 structure where TFS01 = T3, then at a minimum the 

following must be returned:

1) the 2/TFS/0100 segment

2) the 2/REF/0200 segment where REF01 = 55. This segment must contain the sequence number for the error 

being corrected as identified in the TS-151.

3) any additional corrected segment in the 2/TFS/0100/TFS01 = T2 loop that had an error identified in the TS-151

4) the 2/FGS/1000 segment

5) the 2/REF/1100 segment where REF01 = 55. This segment must contain the sequence number for the error being 

corrected as identified in the TS-151.

6) any additional corrected segment in the 2/FGS/1000 loop that had an error identified in the TS-151 

Segment: FGS Form Group

Position: 1000

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Note 1) FGS01 defines the type of section or data group.

2) FGS02 and FGS03 uniquely identify the section or data group.

Bill of Lading

Forms Group Segment Pos. No. 1000

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 “D” = Schedule Detail

FGS02 128 X Reference Identification Qualifier ID 2 2 Reference Identification Qualifier 

“BM” = Bill of Lading Number

FGS03 127 X Reference Identification AN 1 15 Reference Identification

Provide the Bill of Lading/Ticket Number

FGS~D~BM~00123456\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
103

Segment: REF Reference Identification 

Position: 1100

Loop: TFS Optional

Level: Detail

Usage: Must Use

Max Use: 10

Purpose: To specify identifying information 

Key:

Not Used 

Syntax Notes 

IRS Notes

Sequence Number

Reference Number Segment Pos. No. 1100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field 

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 “55” = Sequence Number 

Use of this code isrequired.

REF02 127 X Reference Identification AN 1 20 Sequence Number

If 2/REF/1100 REF01 = ‘55’ then provide the

unique filer assigned sequence number that was

included in the TS-151.

REF03 352 X Description AN 1 5 Error Response Code

Use only when responding to errors. Use the

following codes:

00001 Record corrected

00003 Delete record, submitted in error

REF~55~000000000000031~00001\

Syntax Notes: At least one of REF02 or REF03 is required.

IRS Notes: Thisis a required segment for each occurrence of the 2/FGS/1000 loop structure.

REF02 is always required.

REF03 is used for responding to an error.

Do not use this DTM segment (2/DTM/1200) in corrected report transactions (BTI14 = ‘CO’) unless 

submitting corrections to this segment.

Segment: DTM Date/Time Reference 

Position: 1200

Loop: TFS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times 

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
104

Bill of Lading Date

Date/Time Reference Segment Pos. No. 1200

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 Date/Time Qualifier

“095” = Bill of Lading Date

DTM02 373 X Date DT 8 8 Date Expressed as CCYYMMDD 

Shipping Document Date

DTM~095~20170423\

Syntax Notes: DTM02 is required.

IRS Note: none

Do not use this N1 segment (2/N1/1300) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Segment: N1 Name

Position: 1300

Loop: N1 Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify a party by type of organization, name and code. 

Key:

Not Used 

Syntax Notes 

IRS Notes

Shipping Vessel Name

Name Segment Pos. No. 0500

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

N101 98 M Entity Identification Code ID 2 2 “FV” = Vessel Name

N102 93 X Name AN 1 35 Free Form Name

If 2/N1/0500/N101 = ”FV”, supply Vessel Name

Control (First 4 positions of entity identified in

N101 business name)

N103 66 X Identification Code Qualifier ID 2 2 “TS” = Transport Shipper Code

Use only if 2/N1/0500/N101 = ”FV”

N104 67 X Identification Code AN 2 9 Vessel Official Number

Provide the number identified in 2/N1/0500/N103

N1~FV~ABCD~TS~123456\

Syntax Notes: If either N103 or N104 is present, then the other is required

IRS Notes: This is a required segment when processing schedule details when mode code is ‘B ‘, ‘S ‘, ‘EB’, ‘IB’, ‘ES’, or ‘IS’.

Refer to Appendix J Glossary for definition.

Refer to Appendix D and M for examples and usage guidance. 

N102 is required.

N103 and N104 are required.

Do not use this TIA segment (2/TIA/1800) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
105

Segment: TIA Tax Information and Amount 

Position: 1800

Loop: TIA Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To specify the tax information and/or amount and to be used for tax information only as established by 

taxing authorities

Key:

Not Used 

Syntax Notes 

IRS Notes

Inventory

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C037 817 M Tax Information ID Number AN 4 4 “5005” = Net

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Disbursements should always be

entered as a positive value and never as a fraction

or decimal. Receipt or disbursement amounts

should never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. For specific examples, refer to

Appendix M, Business Case Examples.

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5005~~~420000~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

IRS Note: None

Usage Note: In a correction transaction (BTI14 = CO), this TIA segment should only be submitted when making a change to a 

gallon amount. The correction to the gallon amount is an adjustment to the amount submitted and does not overlay previously submitted

quantities. Use of this segment in a normal correction file is rare.

Do not use this TIA segment (2/N1/1800) in corrected report transactions (BTI14 = ‘CO’) unless submitting 

corrections to this segment.

Inventory (Optional)

Tax Information and Amount Segment Pos. No. 1800

Element

ID

Elem

Ref. #

Sub-Ele

Ref. #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

TIA01 C03701 817 M Tax Information ID Number AN 4 4 “5006” = Gross

Required when processing schedule details

2/TFS/0100 TFS02 = ”T3”

TIA02 and TIA03 are not used.

TIA04 380 X Quantity R 1 15 Numeric Value of Quantity

Provide quantity in gallons.

Receipts and Disbursements should always be

entered as a positive value and never as a fraction

or decimal. Receipt or disbursement amounts

should never be zero.

Changes to Receipts and Disbursements will

always be treated as an adjustment to the original

submission. Forspecific examples, refer to

Appendix M, Business Case Examples.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
106

TIA05 C00101 355 M Unit of Measurement Code ID 2 2 “GA” = Gallons

TIA~5006~~~85100~GA\

Syntax Notes: TIA04 is required.

If TIA05 is present, then TIA04 is required.

IRS Note: None

Usage Note: In a correction transaction (BTI14 = CO), this TIA segment should only be submitted when making a change to a 

gallon amount. The correction to the gallon amount is an adjustment to the amount submitted and does not overlay previously submitted 

quantities. Use of this segment in a normal correction file is rare.

End of FGS loop for Individual Shipments.

End of TFS loop for Terminal Operator Schedule. (2/TFS/0100/TFS01 = T3)

Transaction Set Trailer Description

Segment: SE Transaction Set Trailer 

Position: 0100

Loop:

Level: Summary

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of a transaction set and provide the count of transmitted segments including the beginning (ST) 

and ending (SE) segments.

Key:

Not Used 

Syntax Notes 

IRS Notes

End of Transaction Set (Required)

Trailer Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

SE01 96 M Number of Included Segments N0 1 10 Number ofsegments included in the transaction set 

including SE and ST. The SE01 must reflect the 

accurate count of all segments in the

transaction set beginning with the ST and 

ending with the SE.

SE02 329 M Transaction Set Control Number AN 4 9 Identifying control number that must be unique 

within the transaction set functional group 

assigned by the originator for a transaction set.

This must be the same value shown in ST02.

SE~156~1234\

Syntax Notes: None

IRS Note: SE is the last segment of each transaction set.

End of Transaction Set

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Only one ST/SE per submission is permitted,
107

Electronic Filing Example

Table 2 – Example: 720-TO and CS Electronic Filing (ANSI ASC X12 Version 4030)

EDI Transmission Data Explanation

ISA~03~T5ZXF54W21~01~ 

TORCCRFILE~32~757654321

~01~040539587

~171231~0931~|~00403~

000001001~0~T~^\

ISA = the Interchange Control Header segment,

03 (zero three) = the qualifier for Authorization Code “T5ZXF54W21”, 

01 (zero one) = the qualifier for Security Code “TORCCRFILE”,

32 = the qualifier for Information Provider EIN plus 6 spaces “757654321 ”

01 (zero one) = the qualifier for the IRS’s Dun and Bradstreet DUN’s Number plus 

6 spaces “040539587 ”,

“171231” or 31 Dec.,2017 = the Interchange Date for when the outer envelope was 

created (YYMMDD),

“0931” or 9:31 AM = the time for when the outer envelope is created (HHMM), 

“|” = Element Repetition Separator

“00403” = X12 Version 4 Release 3,

“000001001” = the Interchange Control Number (IEA02 contains the same number 

as in ISA13),

“0” = No Acknowledgement required,

“T” = Test mode (if you are in Production mode then enter “P”), 

“^” or caret = Sub-element separator

GS~TF~INTERNALROUTING~ 

040539587050~20171231~0931~

1101~X~004030\

GS = the Functional Group Header segment,

TF = the Functional Group code for the 813 transaction set “Electronic Filing of 

Tax Report Data”,

“INTERNALROUTING” = a code the Information Provider can use to 

automatically route the IRS information to the proper work unit within their 

company. Note: This is a 2-to-15-character field that identifies the sender. 

“040539587050” = IRS – Excise Motor Fuels Section,

“20171231” or 31 Dec. 2017 = the Functional Group Date for when the inner 

envelope was created (CCYYMMDD),

“0931” or 9:31 AM = the time for when the inner envelope is created 

(HHMMSSDD),

“1101” = Group Control Number (GE02 contains the same number as in GS06), 

“X” = X12 standards,

“004030” = X12 Version 4 Release 3

ST~813~1234~0200\ ST = the Transaction Set Header segment,

“813” = the Electronic Filing of Tax Report Data,

“1234” = the Transaction Set Control Number (SE02 containsthe same number as in 

ST02)

“0200” = Version 2, release 00
108

EDI Transmission Data Explanation

BTI~T6~050~47~040539587~ 

20171231~ABCT~24~

757654321~~~48~20178888S~00\

BTI = the Beginning Tax Information segment, 

“T6” = Information or Tax Filing,

“050” = All Fuels Tax Filing 

“47” = Tax Authority,

“040539587” = IRS Headquarters DUNS number, 

“20171231” or 31 Dec. 2017 = Transmission Date,

“ABCT” = Name Control of Information Provider (note: This isthe first 4 characters 

of the Information Provider name)

“24” = the qualifier for Information Provider EIN “757654321”,

“48” = the qualifier for the Information Provider 637 Registration Number 

“20178888S” (no hyphens required),

“00” = Original filing reported in BTI13 (Amended reports would be identified in 

BTI14 using one of the appropriate codes)

Note: BTI13 and BTI14 are mutually exclusive.

If a BTI13 “00” was submitted and no 997 was received within 48 hours, submit a 

BTI13 “00” again. Leave BTI14 blank.

DTM~194~20171130\ DTM = the Date Time segment,

“194” = the qualifier for the period end date “20171130” or 30 Nov., 2017

TIA~5001~~~1200000~GA\ TIA = the Tax Information and Amount segment,

“5001” = the qualifier for total number of net gallons “1200000”, 

“GA” = the qualifier that identifies TIA04 as gallons

N1~L9~ABC Terminal Seaport\ N1 = the Name Information segment,

“L9” = the qualifier for the business name of the Information Provider “ABC 

Terminal Seaport”

Note: If the mailing address and the physical address are different, an additional loop 

is required. Use “31” = postal/mailing address with another N1, N3, and N4

N2~Sea Side Terminal~Seaport 

Terminal\

N2 = the Additional Name Information segment, is space for additional name

information if needed “Sea Side Terminal,” is also space for additional name 

information if needed “Seaport Terminal”

N3~48 Washington St~120 Trinity 

St\

N3 = the Address Information segment, is for street address information “48

Washington St”, isfor additionalstreet addressinformation if needed “120 Trinity 

St”

N4~Seaport~FL~99999~USA\ N4 = the City, State, Zip code and Country segment, City Name information 

“Seaport”,

State abbreviation information “FL”,

Zip Code, Zip Code plus 4 or Foreign Postal Code information “99999”, 

Country Abbreviation information “USA”

PER~CN~C. P.Accountman~TE~ 

60855599991234~FX~

9995559990~EM~

cpa@abcterm.com\

PER = the Information Provider Contact Person segment,

“CN” = the qualifier for General Contact Personnel “C. P. Accountman”,

Note: May also be “EA” = EDI Coordinator

“TE” = the qualifier for the general contact phone number plus extension 

“60855599991234”,

“FX” = the qualifier for the general contact FAX number “9995559990”, 

“EM” = the qualifier for the general contact e-mail address cpa@abcterm.com

End of Header Section

Beginning of Terminal Operator Report

TFS~T2~TOR~~~TC~ 

T59FL1111\

TFS = the Tax Form Segment,

“T2” = the qualifier for the Tax Form Code “TOR” 

“TOR” Terminal Operator Report

TFS05 is “TC” = the qualifier for the Terminal (FCN) “T59FL1111”
109

EDI Transmission Data Explanation

REF~55~000001234\ REF = the Reference Segment,

“55” = the qualifier for the Sequence Number “000001234”. Note: This sequence 

number supplied by filer at initial filing

REF~BE~1\ REF = the Reference Segment,

“BE” = the qualifier for No business activity for your company “1”. (Use only if

there is no activity to report for the filing period. In that case, no other segments 

would be required for the terminal).

DTM~184~20171130\ DTM = the Date Time segment,

“184” = the qualifier for ending inventory date,

“20171130” or 30 Nov. 2017 = the date (CCYYMMDD) the ending inventory is 

taken for this TOR

FGS~EI~PG~065\ FGS = the Form Group Segment,

“EI” = the Ending Inventory Form code,

Note: May also use an additional loop containing a “BI” = Beginning Inventory 

for an initial filing for a terminal, or for a terminal change of ownership.

“PG” = the qualifier for product code “065”. Must be used for “TOR” 

May also use “BM” = Bill of Lading number. Must be used for “T3”

REF~55~000001236\ REF = the Reference Segment,

“55” = the qualifier for the Sequence Number “000001236”.

TIA~5002~~~3500000~GA\ TIA = the Tax Information and Amount segment,

“5002” = the ending inventory Indicator code for net physical inventory 

“3500000” = Gallon Amount,

“GA” = the qualifier for gallons

FGS~GL~PG~065\ FGS = the Form Group Segment, 

“GL” = Gain or Loss code,

“PG” = the qualifier for product code “065

REF~55~200001235\ REF = the Reference Segment

“55” = the qualifier for the Sequence Number “200001235

TIA~5002~~~2300~GA\ TIA = the Tax Information and Amount segment 

“5002” = the qualifier for net amount “2300”

“GA” = the qualifier that identifies TIA04 as gallons.

Beginning of Terminal Receipt

TFS~T3~15A~PG~065~94~B \ TFS = the Tax Form Segment, 

“T3” = the qualifier for tax schedule

“15A” (receipt) Note: May also be “15B” for disbursement 

“PG” = the qualifier for product code “065”,

“94” = the qualifier for the transaction type code “B ”

REF~55~100001237\ REF = the Reference Segment,

“55” = the qualifier for the Sequence Number “10001237”.

N1~DT~~TC~T59FL1111\ N1 = the Name Information segment,

“DT” = the qualifier for the Destination Terminal, 

“TC” = the qualifier for the IRS FCN “T59FL1111”

N1~CA~CARR~24~377234567\ N1 = the Name Information Segment, 

“CA” = the qualifier for the Carrier 

“CARR” = the Name Control of the Carrier,

“24” = the qualifier for the EIN “377234567”

FGS~D~BM~12345\ FGS = the Form Group Segment,

“D” = the qualifier forschedule of detail,

“BM” = the qualifier for Shipping document “12345”

REF~55~000001236\ REF = the Reference Segment,

“55” = the qualifier for the Sequence Number “000001236”

DTM~095~20171103\ DTM = the Date Time segment,

“095” = the qualifier for the Shipping document date “20171103” or 3 Nov. 2017
110

EDI Transmission Data Explanation

N1~FV~ABCD~TS~123456\ N1 = the Name Information segment, 

“FV” = Vessel Number,

“ABCD” = Name control of the Vessel,

“TS” = Transportation Shipper qualifier for IMO or USCG number “123456”:

TIA~5005~~~1200000~GA\ TIA = the Tax Information and Amount segment, 

“5005” = the qualifier for Net Gallons

“1200000”, Gallon Amount (in whole numbers; no decimals or fractions). 

“GA” = the qualifier for gallons

TIA~5006~~~1200000~GA\ TIA = the Tax Information and Amount segment, 

“5006” = the qualifier for Gross Gallons

“1200000” = Gallon amount, (in whole numbers; no decimals or fractions). 

“GA” = the qualifier for gallons

End of Terminal Receipt

Beginning of Carrier Report

TFS~T2~CCR\ TFS = the Tax Form Segment. “T2” = the qualifier for the Tax Form “CCR”

REF~55~100001236\ REF = the Reference Segment, “55” = the qualifier for the Sequence Number 

“100001236”.

REF~BE~1\ REF = the Reference Segment, “BE” = the qualifier for No Business Activity for your 

company “1”. Not used if there is activity to report.

TIA~5004~~~1200000~GA\ TIA = the Tax Information and Amount segment, “5004” = the total number of net

gallons carried. Indicator code “1200000”, “GA” = the qualifier for gallons 

Note: This segment is not used if there is no Carrier activity to be reported.

End of Carrier Summary

Beginning of Carrier Delivery

TFS~T3~14E~PG~065~94~B \ TFS = the Tax Form Segment, 

“T3” = the qualifier for tax schedule

“14E” (delivery) Note: May also be “14D” (for receipt) 

“PG” = the qualifier for product code “065”,

“94” = the qualifier for the transaction type code “B ”.

REF~55~200001240\ REF = the Reference Segment,

“55” = the qualifier for the Sequence Number “20001240”.

N1~CA~CARR~24~377234567\ N1 = the Name Information Segment, 

“CA” = the qualifier for the Carrier 

“CARR” = the Name Control of the Carrier,

“24” = the qualifier for the EIN “377234567”

N1~CI~OWNR~24~544222666\ N1 = the Name Information Segment, 

“CI” = the qualifier for the Consignor

“OWNR” = the Name Control of the Consignor, 

“24” = the qualifier for the EIN “544222666”

N1~DT~~TC~T59FL1111\ N1 = the Name Information segment,

“DT” = the qualifier for the Destination Terminal, 

“TC” = the qualifier for the IRS FCN “T59FL1111”

FGS~D~BM~12345\ FGS = the Form Group Segment,

“D” = the qualifier forschedule of detail,

“BM” = the qualifier for Shipping document “12345”

REF~55~200001241\ REF = the Reference Segment,

“55” = the qualifier for the Sequence Number “200001241”

DTM~095~20171103\ DTM = the Date Time segment,

“095” = the qualifier for the Shipping document date “20171103” or 3 Nov., 2017
111

EDI Transmission Data Explanation

N1~FV~ABCD~TS~123456\ N1 = the Name Information segment, 

“FV” = Vessel Number,

“ABCD” = Name control of the Vessel,

“TS” = Transportation Shipper qualifier for IMO or USCG number “123456”:

TIA~5005~~~1200000~GA\ TIA = the Tax Information and Amount segment, 

“5005” = the qualifier for Net Gallons

“1200000”, Gallon Amount (in whole numbers; no decimals or fractions). 

“GA” = the qualifier for gallons

TIA~5006~~~1200000~GA\ TIA = the Tax Information and Amount segment, 

“5006” = the qualifier for Gross Gallons

“1200000” = Gallon amount, (in whole numbers; no decimals or fractions). 

“GA” = the qualifier for gallons

End of Carrier Delivery

SE~43~1234\ SE = the Transaction Set End segment,

“43” = the number of segments between the ST/SE segment pair for this example. 

Note: This must be the number of segments sent in the ST/SE transmission (usually 

generated by the EDI software – includes the ST/SE),

“1234” = the same control number as the ST02

GE~1~1101\ GE = the Functional Group End segment,

“1” = the number of transaction sets contained in the Functional Group (GS/GE 

segments pairs),

“1101” = the same control number as the GS06

IEA~1~000001001\ IEA = the Interchange Control Trailer segment,

“1” = the number of Functional Groups contained in the (ISA/IEA segment pairs), 

“000001001” = the same control number as in ISA13

End of Report
112

XVI. 997 Functional Acknowledgment

Introduction

 Functional Group ID=FA

This Draft Standard for Trial Use contains the format and establishes the data contents of the Functional 

Acknowledgment Transaction Set (997) for use within the context of an Electronic Data Interchange 

(EDI) environment. The transaction set can be used to define the control structures for a set of 

acknowledgments to indicate the results of the syntactical analysis of the electronically encoded 

documents. The encoded documents are the transaction sets, which are grouped in functional groups, 

used in defining transactions for business data interchange. This standard does not cover the semantic 

meaning of the information encoded in the transaction sets.

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

M 0100 ST Transaction Set Header M 1 n1

M 0200 AK1 Functional Group Response Header M 1 n2

LOOP ID - AK2 999999

0300 AK2 Transaction Set Response Header O 1 n3

LOOP ID - AK3 999999

0400 AK3 Data Segment Note O 1 c1

0500 AK4 Data Element Note O 99

M 0600 AK5 Transaction Set Response Trailer M 1

M 0700 AK9 Functional Group Response Trailer M 1

M 0800 SE Transaction Set Trailer M 1

Transaction Set Notes

1. These acknowledgments shall not be acknowledged, thereby preventing an endless cycle of 

acknowledgments of acknowledgments. Nor shall a Functional Acknowledgment be sent to report 

errors in a previous Functional Acknowledgment.

The Functional Group Header Segment (GS) is used to start the envelope for the Functional 

Acknowledgment Transaction Sets. In preparing the functional group of acknowledgments, the 

application sender’s code and the application receiver’s code, taken from the functional group being 

acknowledged, are exchanged; therefore, one acknowledgment functional group responds to only 

those functional groups from one application receiver’s code to one application sender’s code.

There is only one Functional Acknowledgment Transaction Set per acknowledged functional group.

2. AK1 is used to respond to the functional group header and to start the acknowledgement for a 

functional group. There shall be one AK1 segment for the functional group that is being 

acknowledged.

3. AK2 is used to start the acknowledgement of a transaction set within the received functional group. 

The AK2 segments shall appear in the same order as the transaction sets in the functional group that 

has been received and is being acknowledged.

Transaction Set Comments

1. The data segments of this standard are used to report the results of the syntactical analysis of the 

functional groups of transaction sets; they report the extent to which the syntax complies with the 

standards for transaction sets and functional groups. They do not report on the semantic meaning of 

the transaction sets (for example, on the ability of the receiver to comply with the request of the 

sender).
113

Transaction Set Header Description

Segment: ST Transaction Set

Header Position: 0100

Loop:

Level:

Usage: Mandatory

Max Use: 1

Purpose: To indicate the start of a transaction set and to assign a control number 

Comments:

Key:

Not Used:

Syntax Notes 

IRS Notes

Semantic Notes: The transaction set identifier (ST01) is used by the translation routines of the interchange partners to select the 

appropriate transaction set definition (e.g., 810 selects the Invoice Transaction Set).

Beginning of Transaction Set (Required)

Pos. No. 0100

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

ST01 143 M Transaction Set Code ID 3 3 Transaction Set Type “997”

ST02 329 M Transaction Set Control Number AN 4 9 Translator defined (same value in SE02, unique 

control number)

ST03 1705 O Implementation Convention 

Reference

AN 1 5 Reference assigned to identify Implementation 

Convention. “0200” = Version 2, Release 00

ST~997~0014~0200\

IRS Notes: It is recommended this segment be used to help identify which map the Electronic Participant is using. This segment will help 

the IRS determine if the Electronic Participant is using an old map or the most current map for data transmission.

Segment: AK1 Functional Group Response Header 

Position: 0200

Loop:

Level:

Usage: Mandatory

Max Use: 1

Purpose: To start acknowledgment of a functional group 

Comments:

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: AK101 is the functional ID found in the GS segment (GS01) in the functional group being acknowledged.

AK102 is the functional group control number found in the GS segment in the functional group being 

acknowledged.

Functional Group Response Header (Required)

Pos. No. 0200

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

AK101 479 M/Z Transaction Set Identifier Code ID 2 2 Functional ID found in the GS segment (GS01) of 

the functional group being acknowledged.

Equals one of the following: 

TF = 813

TA = 151

AK102 28 M/Z Group Control Number N0 1 9 Functional group control number found in the GS

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
114

Data Segment Note (Optional) 

Pos. No. 0400

segment (GS08) of the functional group being 

acknowledged.

AK1~TF~52001\

IRS Note: This segment occurs once per functional group.

Segment: AK2 Transaction Set Response Header 

Position: 0300

Loop: AK2 Optional

Level:

Usage: Optional

Max Use: 1

Purpose: To start acknowledgment of a single transaction set

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: AK201 is the transaction set ID found in the ST segment (ST01) in the transaction set being acknowledged.

AK202 is the transaction set control number found in the ST segment in the transaction set being 

acknowledged.

Transaction Set Response Header (Optional)

Pos. No. 0300

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

AK201 143 M/Z Functional Identifier Code ID 3 3 Transaction set ID found in the ST segment (ST01) 

of the transaction set being acknowledged.

Equals one of the following:

813 - Electronic filing of Tax Report Data 

151 – Electronic filing of Tax Report Data

Acknowledgement

AK202 329 M/Z Transaction Set Control Number AN 4 9 Transaction set control number found in the ST 

segment (ST02) of the transaction set being 

acknowledged. It must be unique within the

transaction set functional group assigned by the 

originator for a transaction set.

AK2~813~000000124\

IRS Note: Use of this segment is mandatory. This segment occurs once per functional group.

Segment: AK3 Data Segment Note 

Position: 0400

Loop: AK3 Optional

Level:

Usage: Optional

Max Use: 1

Purpose: To report errorsin a data segment and identify the location of the data segment 

Comments:

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
115

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

AK301 721 M Segment ID Code ID 2 3 Code defining the segment ID of the segment in 

error.

AK302 719 M Segment Position in Transaction 

Set

N0 1 6 The position of the segment counted from the 

transaction set header (ST). The transaction set 

header is 1.

AK303 447 O Loop Identifier Code AN 1 6 Loop ID number given on the transaction set 

diagram is the value for this data element in

segments LS and LE.

AK304 720 O Segment Syntax Error Code ID 1 3 1 = Unrecognized segment ID

2 = Unexpected segment

3 = Mandatory segment missing

4 = Loop occurs over maximum times

5 = Segment exceeds maximum use

6 = Segment not in defined transaction set

7 = Segment not in proper sequence

8 = Segment has data element errors

AK3~N1~124~~1\

Thissegment defines segment syntax errors and the location of the segment. Refer to the X.12 standards guide for further definition.

Segment: AK4 Data Element Note 

Position: 0500

Loop: AK3 Optional

Level:

Usage: Optional

Max Use: 99

Purpose: To report errorsin a data element or composite data structure and identify the location of the data element 

Comments:

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: In no case shall a value be used for AK404 that would generate a syntax error, e.g., an invalid character.

Data Element Note (Optional) 

Pos. No. 0500

Element Elem SubEleField Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

AK401 C030 M Position in Segment Code indicating relative position of element in 

error. The count starts with 1 for the simple data

element or composite data structure immediately 

following the segment ID.

C03001 722 M Element Position in Segment N0 1 2 This is used to indicate the relative position of a 

simple data element, or the relative position of a 

composite data structure with the relative position 

of the component within the composite data 

structure in error; in the data segment, the count 

starts with 1 for the simple data element or

composite data structure immediately following 

the segment ID.

C03002 1528 O Component Data Element Position 

in Composite

N0 1 2 To identify the component data element position 

within the composite that is in error.

C03003 1686 O Repeating Data Element Position N0 1 4 Not Used.

AK402 725 O Data Element Reference Number N0 1 4 Reference number used to locate the element in the 

Data Element Dictionary.

AK403 723 M Data Element Syntax Error Code ID 1 3 1 = Mandatory data element missing.

2 = Conditional required data element missing.

3 = Too many data elements

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
116

4 = Data element too short

5 = Data element too long

6 = Invalid character in data element

7 = Invalid code value

8 = Invalid date

9 = Invalid time

10 = Exclusion condition violated

12 = Too many repetitions

13 = Too many components

AK404 724 O/Z Copy of Bad Data Element AN 1 99 A copy of the data element in error.

AK4~AK4~2~~2\

This segment defines Element syntax errors and the location of the segment. Refer to the X.12 standards guide for further definition.

Segment: AK5 Transaction Set Response Trailer 

Position: 0600

Loop: AK2 Optional

Level:

Usage: Mandatory

Max Use: 1

Purpose: To acknowledge acceptance or rejection and report errorsin a transaction set

Key:

Not Used 

Syntax Notes 

IRS Notes

Transaction Set Response Trailer (Required)

Pos. No. 0600

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

AK501 717 M Transaction Set Acknowledgement 

Code

ID 1 1 Code indicating accept or reject condition based on 

the syntax editing of the transaction set.

A = Accepted 

R = Rejected

AK502 718 O Transaction Set Syntax Error Code ID 1 3 1 = Transaction set not supported

2 = Transaction set trailer missing

3 = Transaction set control number in header and 

trailer do not match.

4 = Number of included segments does not match 

actual count

5 = One or more segments in error

6 = Missing or invalid transaction set identifier

7 = Missing or invalid transaction set control 

number

8 = Authentication key name unknown 

10 = Requested Service (authentication or 

encryption)” not available.

13 = Message authentication code failed

23 = Transaction set control number not unique 

within the functional group.

AK503 718 O Transaction Set Syntax Error Code ID 1 3

AK504 718 O Transaction Set Syntax Error Code ID 1 3

AK505 718 O Transaction Set Syntax Error Code ID 1 3

AK506 718 O Transaction Set Syntax Error Code ID 1 3

AK5~A\

Thissegment acknowledges acceptance or rejection and reports errors. Refer to the X.12 standards guide for further definition.

Segment: AK9 Functional Group Response Trailer 

Position: 0700

Loop:

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
117

Level:

Usage: Mandatory

Max Use: 1

Purpose: To acknowledge acceptance or rejection of a functional group and report the number of included transaction 

sets from the original trailer, the accepted sets, and the received sets in this functional group

Comments: If AK901 contains the value “A”, then the transmitted functional group is accepted.

Key:

Not Used 

Syntax Notes 

IRS Notes

Functional Group Response Trailer (Required)

Pos. No. 0700

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

AK901 715 M Functional Group 

Acknowledgement Code

ID 1 1 A = Accepted 

R = Rejected

AK902 97 M Number of Transaction Sets 

Included

N0 1 6 Number of Transaction Sets Included. Total 

number of transaction sets included in the 

functional group or interchange (transmission)

group terminated by the trailer containing this data 

element.

AK903 123 M Number of Received Transaction 

Sets

N0 1 6 Number of Received Transaction Sets

AK904 2 M Number of Accepted Transaction 

Sets

N0 1 6 Number of Accepted Transaction Setsin a 

functional group

AK905 716 O Functional Group Syntax Error 

Code

ID 1 3 1 = Functional group not supported

2 = Functional group version not supported

3 = Functional Group Trailer Missing

4 = Group control number in the functional group 

header and trailer do not agree.

5 = Number of included transaction sets does not 

match actual count.

6 = Group control number violates syntax 

10 = Authentication key name unknown 

12 = Requested Service (authentication or 

encryption)” not available.

18 = Message authentication code failed

23 = Transaction set control number not unique 

within the functional group.

AK906 716 O Functional Group Syntax Error 

Code

ID 1 3

AK907 716 O Functional Group Syntax Error 

Code

ID 1 3

AK908 716 O Functional Group Syntax Error 

Code

ID 1 3

AK509 716 O Functional Group Syntax Error 

Code

ID 1 3

AK9~A~1~1~1\

Thissegment acknowledges acceptance or rejection of a functional group. Refer to the X.12 standards guide for further definition.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
118

Transaction Set Trailer Description

Segment: SE Transaction Set

Trailer Position: 0800

Loop:

Level:

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of the transaction set and provide the count of the transmitted segments (including the 

beginning (ST) and ending (SE) segments)

Comments: SE isthe lastsegment of each transaction set. 

Key:

Not Used 

Syntax Notes 

IRS Notes

End of Transaction Set (Required)

Trailer Segment Pos. No. 0800

Element Elem Sub-Ele Field Field Name Field Length Field

ID Ref # Ref # Status Type Min Max Description

SE01 96 96 M Number of Included Segments N0 1 10 Number of segments (inserted by translator) The 

SE01 needs to reflect the accurate count of all

segmentsin the transmission including the ST and

SE.

SE02 329 329 M Transaction Set Control Number AN 4 9 Determined by Filer (same value in ST02, unique 

control number)

SE~6~0014\

End of Transaction Set

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Only one ST/SE per submission is permitted.
119

997 Acknowledgment for Motor Fuel Monthly Report(s)

The TS-997 ACK (Acknowledgment) file is created every time an Information Provider or Approved 

Excise Third Party Transmitter submission is successfully transmitted and should be retained by the 

Information Provider as evidence that the information report(s) has been filed timely. If a TS-997 has not 

been placed in Electronic Participant’s Outbox in 2 business days after an original submission, resend the 

original file with BTI13 equal to (00).

This TS-997 notifies the Electronic Participant that their electronic report was received and accepted or 

rejected. The TS-997 file is looking at the ANSI structure or layout of the file, not for errors associated 

with the data, and, accordingly, there are no math or data validations performed on the information report. 

These ANSI structure or layout errors are called syntax errors. Syntax errors are errors that could prevent 

a file from being processed or information within the file from being utilized. The Electronic Participant 

will have to determine what caused the error and correct it within 15 calendar days after the due date of 

the report, including extensions.

The IRS will send a TS-997 back to the Information Provider or Approved Excise Third Party Transmitter 

for each EDI file received. If the EDI file is rejected, the Information Provider or Approved Excise Third

Party Transmitter must fix the file and send a new EDI file to the IRS for processing.

An example of a TS-997 created by the IRS translator can be found below. This TS-997 contains an 

acknowledgement for one 813 received in one ISA/GS envelope. This 997 also indicates that the original 

submission was accepted with a code of “A”, indicating that there were no errors found in the syntax of 

the 813 file.

The file you receive will be a continuous stream of data; no carriage reports or line feeds.

1 - ISA~00~ _~00~ _~01~040539587 ~32~123456789 ~170913

~1512~|~00403~000000001~0~P~^\

2 - GS~FA~040539587050~MarkSmith~20170913~150010~1001~X~004030\

3 - ST~997~0014\

4 - AK1~TF~1001\

5 - AK2~813~000000124\

6 - AK5~A\

7 - AK9~A~1~1~1\

8 - SE~6~0014\

9 - GE~1~1001\

10 - IEA~1~000000001\
120

 XVII. 151 Segment Structure

 151 Structure

151 – Table 1

Pos 

No.

IRS 151

Map Header

0100 ST Transaction Set Header

0200 BTA Beginning Tax Acknowledgment Segment

0300 BTI Identify Tax Agency and Information Provider

0350 DTM Information Filing Period

0400 REF Interchange Control Header Control Number

0400 REF Functional Group Header Control Number

0400 REF Transaction Set Header Control Number

0440 QTY Quantity Segment

0500 PBI Problem Identification Segment

151 – Table 2

Pos 

No.

IRS 151

Map TOR CCR SCH

0100 TFS Tax Form Tax Form Tax Form

0200 REF Sequence Number Sequence Number Sequence Number

0300 PBI Problem Identification Problem Identification Problem Identification

0400 FGS Ending Inventory Schedule of Detail

0420 REF Sequence Number Sequence Number

0500 PBI Problem Identification Problem Identification

0600 SE

The SE Transaction Set Trailer Segment occurs once at the end of the file. It is not 

repeated with each Loop.
121

XVIII. 151 Electronic Filing of Tax Report Data 

Acknowledgment

Introduction

Functional Group ID=TA

This Draft Standard for Trial Use contains the format and establishes the data contents of the Electronic 

Filing of Tax Report Data Acknowledgment Transaction Set (151) within the context of an Electronic 

Data Interchange (EDI) environment. This transaction set is used to electronically acknowledge receipt 

of each tax report filed using the Electronic Filing of Tax Report Data Transaction Set (813) and may 

indicate any error conditions. This transaction set can be used by a federal, state, or local taxing authority 

to acknowledge the status of an electronically filed tax report which has been electronically filed using 

Transaction Set 813.

Heading:

Pos. Seg. Req. Loop Notes and

No. ID Name Des. Max.Use Repeat Comments

M 0100 ST Transaction Set Header M 1

M 0200 BTA Beginning Tax Acknowledgment M 1

M 0300 BTI Beginning Tax Information M 1

0350 DTM Date/Time Reference O 10

0400 REF Reference Identification O 10 n1

Not Used 0420 AMT Monetary Amount O 10

0440 QTY Quantity O 10

LOOP ID - PBI 1000

0500 PBI Problem Identification O 1

Not Used 0600 TIA Tax Information and Amount O 2

Detail:

Pos.

No.

Seg.

ID Name

Req.

Des. Max.Use

Loop

Repeat

Notes and

Comments

LOOP ID - TFS 100000

0100 TFS Tax Form O 1

0200 REF Reference Identification O 10

Not Used 0250 DTM Date/Time Reference O 10

LOOP ID - PBI 1000

0300 PBI Problem Identification O 1

Not Used 0350 TIA Tax Information and Amount O 2

LOOP ID - FGS 100000

0400 FGS Form Group O 1

0420 REF Reference Identification O 10

Not Used 0450 DTM Date/Time Reference O 10

LOOP ID - PBI 1000

0500 PBI Problem Identification O 1

Not Used 0550 TIA Tax Information and Amount O 2

M 0600 SE Transaction Set Trailer M 1

Transaction Set Notes

1. The REF segment is used to provide identification numbers for this acknowledgment.
122

Transaction Set Header Description

Segment: ST Transaction Set Header 

Position: 0100

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1

Purpose: To indicate the start of a transaction set and to assign a control number 

Syntax Notes:

Key

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: The transaction set identifier (ST01) is used by the translation routines of the interchange 

partners to select the appropriate transaction set definition (e.g., 810 selects the Invoice 

Transaction Set).

Beginning of Transaction Set (Required)

Header Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

ST01 143 M Transaction Set Code ID 3 3 Code uniquely identifying a Transaction Set. 

151 Electronic Filing of Tax Report Data

Acknowledgement

ST02 329 M Transaction Set Control Number AN 4 9 Identifying control number that must be unique

within the transaction set functional group assigned 

by the originator for a transaction set

ST03 1705 O/Z Implementation Convention 

Reference

AN 1 5 Reference assigned to identify Implementation 

Convention. “0200” = Version 2, Release 00

It is recommended this segment be used to help

identify which map the Electronic Participant is

using. This segment will help the IRS determine if

the Electronic Participant is using an old map or the

most current map for data transmission.

ST~151~0014~0200\

Syntax Notes: None

IRS Note: It is recommended that ST03 be used to help identify which implementation guide the trading partner is using. 

This element will help the receiver of the data determine if the sender is using an old guide or the most current 

guide for the data transmission.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
123

Segment: BTABeginning Tax Acknowledgment 

Position: 0200

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1

Purpose: To acknowledge acceptance or rejection of a transaction set

Key:

Not Used 

Syntax Notes

IRS Notes

Beginning Tax Acknowledgment Segment (Required) 

Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

BTA01 587 M Acknowledgment Type ID 2 2 Code specifying the type of acknowledgement: 

AD = Acknowledge with Detail, No change

Transmission accepted with errors

AT = Accepted

Transmission accepted with no errors

RD = Reject with Detail

Transaction rejected.

BTA02 373 O Date DT 8 8 Date expressed as CCYYMMDD. 

Effective date of the acknowledgment

BTA~AD~20171215\

Syntax Notes: None

IRS Note: BTA02 is the effective date of the acknowledgement.

Segment: BTI Beginning Tax Information 

Position: 0300

Loop:

Level: Heading

Usage: Mandatory

Max Use: 1

Purpose: To indicate the type of tax information

Key:

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 BTI01 and BTI02 define the tax exchange program or tax filing.

2 BTI03 and BTI04 define the tax authority.

3 BTI05 is the transaction set creation date.

4 BTI07 and BTI08 provide the taxpayer’s identity.

5 BTI09 and BTI10, and BTI11 and BTI12, define secondary identification numbers for a tax filing or 

exchange program.

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
124

Identify Tax Agency and Information Provider 

Begin Tax Information Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

BTI01 128 M Reference Number Qualifier ID 2 2 Code qualifying the Reference Identification. 

T6 = Tax Filing

BTI02 127 M Reference Number AN 1 30 Reference information as defined for a particular 

Transaction Set or as specified by the Reference 

Identification Qualifier.

050 = All Fuel Tax Filings

BTI03 66 M ID Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

47 = Department

BTI04 67 M ID Code AN 2 25 Code identifying a party or other code. 

040539587 = IRS Headquarters

BTI05 373 O Date DT 8 8 Date expressed as CCYYMMDD. 

Transmission Date

BTI06 818 O Name Control AN 4 4 Name control field for tax information consisting 

of the first 4 characters of a business name or of an 

individual’s name, or the entire name, if fewer 

than 4 characters

Information Provider’s Name Control

BTI07 66 X ID Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

“24” = Employer Identification Number

BTI08 67 X ID Code AN 9 18 Code identifying a party or other code

1) If BTI07 = ‘24’, provide the Taxpayer’s 

Federal Employer’s Identification Number 

(EIN).

BTI09 66 X ID Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

“49” = Electronic Filer Identification Number 

(EFIN) A unique number assigned to each firm,

organization, or individual who is authorized to 

electronically file tax reports (TO only).

BTI10 67 X ID Code AN 2 20 Code identifying a party or other code.

For Terminal Operator Use only. Provide 

Registration Number (637#).

BTI11 66 X Identification Code Qualifier ID 2 2 Code designating the system/method of code 

structure used for Identification Code (67)

“48” = Electronic Filer Identification Number

BTI12 67 X Identification Code AN 9 18 Code Identifying a party or other code 

Taxpayer’s 637 number

BTI13 353 O Transaction Set Purpose Code ID 2 2 Original Filing Options:

“00” = Original

Use for the first attempt to transmit your file.

BTI14 640 O Transaction Type Code ID 2 2 Corrected or Amended Filing Options: 

“6R” = Resubmission

“6S” = Supplemental 

“CO” = Corrected

BTI~T6~050~47~040539587~20171215~ABCT~24~757654321~48~20178888S~~~00\

Syntax Notes: If either BTI07 or BTI08 is present, then the other is required.

If either BTI09 or BTI10 is present, then the other is required.

IRS Note: BTI06 Segment – Must Use 

BTI07 Segment – Must Use

BTI07 must contain ‘24’ for Federal Employer’s Identification Number (EIN 

BTI08 Segment – Must Use

At least one of BTI13 or BTI14 is required. 

Only one of BTI13 or BTI14 may be present.
125

Segment: DTM Date/Time

Reference Position: 0350

Loop:

Level: Heading

Usage: Optional

Max Use: 10

Purpose: To specify pertinent dates and times

Key:

Not Used 

Syntax Notes

IRS Notes

Information Filing Period 

Date/Time Reference Segment

(Required) 

Pos. No. 0350

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field 

Min Max Description

DTM01 374 M Date/Time Qualifier ID 3 3 194 = Tax Period End Date

DTM02 373 X Date DT 8 8 CCYYMMDD = Tax Filing Period End Date

DTM~194~20171130\

Syntax Notes: DTM02 is required.

IRS Note: None

Segment: REF Reference

Identification Position: 0400

Loop:

Level: Heading

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key

Not Used 

Syntax Notes 

IRS Notes

Transaction Set Header Control Number (Required)

Reference Identification Segment Pos. No. 0400

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 FJ = Line-Item Control Number

REF02 127 X Reference Identification AN 4 9 Reference Identification as defined for a particular 

Transaction Set or as specified by the Reference 

Identification Qualifier. The Transaction Set 

Control Number (ST02) of the correction,

supplemental, or replacement file that created the 

must fix errors.

REF~FJ~0015\

Syntax Notes: REF02 is required.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
126

Segment: QTY Quantity

Position: 0440

Loop:

Level: Heading

Usage: Optional

Max Use: 10

Purpose: To specify quantity information 

Key

Not Used 

Syntax Notes 

IRS Notes

(Required)

Quantity Segment Pos. No. 0440

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

QTY01 673 M Quantity Qualifier ID 2 2 86 = Non-Conformance Quantity

QTY02 380 X Quantity R 1 15 Total number of errors found in information report

QTY~86~11\

Syntax Notes: QTY02 is required.

IRS Note: None

Segment: PBI Problem Identification 

Position: 0500

Loop: PBI Optional

Level: Heading

Usage: Optional

Max Use: 1

Purpose: To identify an error or previously transmitted error 

Key

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 PBI01 is the error identification number corresponding to a given error.

2 PBI05 is a copy of a bad data element identified by PBI04.

3 PBI06 is a copy of a bad data element identified by PBI04.

Problem Identification Segment

(Required) 

Pos. No. 0500

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PBI01 127 X Reference Identification AN 6 6 See PBI01 Error Codes List – use codes for 

segments that are in Table 1 of the TS813 plus the

envelope segments.

PBI02 306 X Action Code ID 2 2 CO = Correct Errors. NA = No Action Required.

PBI03 933 O Free-Form Message Test AN 4 4 See PBI03 Paragraph Code List

PBI04 817 O Tax Information Identification 

Number

AN 5 5 See PBI04 Error Code List

PBI05 380 X/Z Quantity R 1 15 Display of Numeric value reported in error

PBI06 449 X/Z Fixed Format Information AN 1 80 Display of Information reported in error

PBI~600405~CO~1003~E0011~~missing\.

Syntax Notes: At least one of PBI01 or PBI02 is required. 

Only one of PBI05 or PBI06 may be present.

Only one of PBI07 or PBI08 may be present.

IRS Note: None

End of Transaction Set Header

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
127

Terminal Operator Report Errors (TOR)

Segment: TFS Tax Form

Position: 0100

Loop: TFS

Usage: Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported

Key

Not Used 

Syntax Notes 

IRS Notes

(Required)

Tax Form Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 T2 = Tax Form Code

TFS02 127 M Reference Identification AN 3 3 TOR = Terminal Operator Report

TFS03 and TFS04 are not used.

TFS05 66 X ID Code Qualifier ID 2 2 TC = IRS Terminal Code

TFS06 67 X ID Code AN 9 9 IRS Terminal Code FCN

TFS~T2~TOR~~TC~T55MO1234\

Syntax Notes: 1) If either TFS05 or TFS06 is present, then the other is required.

IRS Note: 1) TFS01 and TFS02 define the tax form.

2) TFS05 and TFS06 define the taxpayer’s identity.

Segment: REF Reference Identification 

Position: 0200

Loop: TFS

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key

Not Used 

Syntax Notes 

IRS Notes

Sequence Error ID Number (Required)

Reference Identification Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 55 = Sequence Number

REF02 127 X Reference Identification AN 1 20 Sequence Number. Used to return the filer

assigned sequence number from the TFS loop 

where the error has been identified.

REF~55~10011\

Syntax Notes: REF02 is required.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
128

Segment: PBI Problem Identification 

Position: 0300

Loop: PBI Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify an error or previously transmitted error 

Key

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 PBI01 is the error identification number corresponding to a given error.

2 PBI05 is a copy of a bad data element identified by PBI04.

3 PBI06 is a copy of a bad data element identified by PBI04.

Problem Identification Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PBI01 127 X Reference Identification AN 6 6 See PBI01 Error Codes List – use codes for

segments that are in table one of the TS813 plus 

the envelope segments.

PBI02 306 C Action Code ID 2 2 CO = Correct Errors, NA = No Action Required

PBI03 933 O Free-Form Message Test AN 4 4 See PBI03 Paragraph Code List

PBI04 817 O Tax Information Identification 

Number

AN 5 5 See PBI04 Error Code List

PBI05 380 X/Z Quantity R 1 15 Numeric value reported in error

PBI06 449 X/Z Fixed Format Information AN 1 80 Information reported in error

PBI~202701~CO~1013~E0017~~P591234567\

Syntax Notes: At least one of PBI01 or PBI02 is required. 

Only one of PBI05 or PBI06 may be present.

IRS Note None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
129

IRS Notes

Semantic Notes: 1 FGS01 defines the type of section or data group.

2 FGS02 and FGS03 uniquely identify the section or data group.

(Required)

Form Group Segment Pos. No. 0400

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 2 EI = Ending Inventory

FGS02 128 X Reference Identification Qualifier ID 2 2 PG = Product Group

FGS03 127 X Reference Identification AN 1 30 Product Code

FGS~EI~PG~065\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Note: None

Segment: REF Reference

Identification Position: 0420

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key

Not Used 

Syntax Notes 

IRS Notes

Sequence Error ID Number (Required)

Reference Identification Segment Pos. No. 0420

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 3 55 = Sequence Number

REF02 127 X Reference Identification AN 1 20 Sequence Number. Used to return the filer 

assigned sequence number from the FGS loop

where the error has been identified.

REF~55~10020\

Syntax Notes: REF02 is required.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
130

IRS Notes

Semantic Notes: 1 PBI01 is the error identification number corresponding to a given error.

2 PBI05 is a copy of a bad data element identified by PBI04.

3 PBI06 is a copy of a bad data element identified by PBI04.

Problem Identification Segment

(Required) 

Pos. No. 0500

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

PBI01 127 X Reference Identification AN 6 6 See PBI01 Error Codes List – use codes for

segments that are in table one of the TS813 plus 

the envelope segments.

PBI02 306 X Action Code ID 2 2 CO = Correct Errors, NA = No Action Required

PBI03 933 O Free-Form Message Test AN 4 4 See PBI03 Paragraph Code List

PBI04 817 O Tax Information Identification 

Number

AN 5 5 See PBI04 Error Code List

PBI05 380 X/Z Quantity R 1 15 Numeric value reported in error

PBI06 449 X/Z Fixed Format Information AN 1 80 Information reported in error

PBI~600401~CO~1013~E0010~~451234567\

Syntax Notes: At least one of PBI01 or PBI02 is required. 

Only one of PBI05 or PBI06 may be present.

IRS Note: None

End of Terminal Operator Report

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
131

Carrier Report Errors (CCR)

Segment: TFS Tax Form

Position: 0100

Loop: TFS

Usage: Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported

Key

Not Used 

Syntax Notes 

IRS Notes

(Required)

Form Group Segment Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 T2 = Tax Form Code

TFS02 127 M Reference Identification AN 3 3 CCR = Carrier Report

TFS~T2~CCR\

Syntax Notes: None

IRS Note: None

Segment: REF Reference Identification 

Position: 0200

Loop: TFS

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key

Not Used 

Syntax Notes 

IRS Notes

Sequence Error ID Number (Required)

Reference Identification Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 55 = Sequence Number

REF02 127 X Reference Identification AN 1 20 Sequence Number. Used to return the filer 

assigned sequence number from the TFS loop 

where the error has been identified.

REF~55~20025\

Syntax Notes: REF02 is required.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
132

Segment: PBI Problem Identification 

Position: 0300

Loop: PBI Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify an error or previously transmitted error

Key

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 PBI01 isthe error identification number corresponding to a given error.

2 PBI05 is a copy of a bad data element identified by PBI04.

3 PBI06 is a copy of a bad data element identified by PBI04.

Problem Identification Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

PBI01 127 X Reference Identification AN 6 6 See PBI01 Error Codes List – use codes for

segmentsthat are in table one of the TS813 plus 

the envelope segments.

PBI02 306 X Action Code ID 2 2 CO = Correct Errors

PBI03 933 O Free-Form Message Test AN 4 4 See PBI03 Paragraph Code List

PBI04 817 O Tax Information Identification 

Number

AN 5 5 See PBI04 Error Code List

PBI05 380 X/Z Quantity R 1 15 Numeric value reported in error

PBI06 449 X/Z Fixed Format Information AN 1 80 Information reported in error

PBI~100405~CO~1003~E0005\

Syntax Notes: At least one of PBI01 or PBI02 is required. 

Only one of PBI05 or PBI06 may be present.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
133

Schedule Detail Section Errors

Segment: TFS Tax Form

Position: 0100

Loop: TFS

Usage: Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To indicate the tax form or the type of tax form being reported

Key

Not Used 

Syntax Notes 

IRS Notes

Tax Form Segment

(Required) 

Pos. No. 0100

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field 

Status

Field Name Field

Type

Length Field

Min Max Description

TFS01 128 M Reference Identification Qualifier ID 2 2 T3 = Tax Schedule Code

TFS02 127 M Reference Identification AN 2 2 15A = Terminal Receipt 

15B = Terminal Delivery

14E = Carrier Deliveries 

14D = Carrier Receipts

TFS03 128 X Reference Identification Qualifier 2 2 PG = Product Group

TFS04 127 X Reference Identification 3 3 Product Code

See Appendix A for valid product codes

TFS05 66 X ID Code Qualifier ID 2 2 TC = IRS Terminal Code

TFS06 67 X ID Code AN 9 9 IRS Terminal Code FCN

TFS~T3~15B~PG~141~TC~T55MO1234\

Syntax Notes: If either TFS03 or TFS04 is present, then the other is required. 

If either TFS05 or TFS06 is present, then the other is required.

IRS Note: None

Segment: REF Reference Identification 

Position: 0200

Loop: TFS

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information

Key:

Not Used 

Syntax Notes 

IRS Notes

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
134

Sequence Error ID Number (Required)

Reference Identification Segment Pos. No. 0200

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 3 55 = Sequence Number

REF02 127 X Reference Identification AN 1 20 Sequence Number. Used to return the filer 

supplied sequence number from the TFS loop 

where the error has been identified.

REF~55~30010

Syntax Notes: REF02 is required.

IRS Note: None

Segment: PBI Problem Identification 

Position: 0300

Loop: PBI Optional

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To identify an error or previously transmitted error 

Key

Not Used 

Syntax Notes 

IRS Notes

Problem Identification Segment

(Required) 

Pos. No. 0300

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PBI01 127 X Reference Identification AN 6 6 See PBI01 Error Codes List – use codes for

segments that are in table one of the TS813 plus 

the envelope segments.

PBI02 306 X Action Code ID 2 2 CO = Correct Errors

PBI03 933 O Free-Form Message Test AN 4 4 See PBI03 Paragraph Code List

PBI04 817 O Tax Information Identification 

Number

AN 5 5 See PBI04 Error Code List

PBI05 380 X/Z Quantity R 1 15 Numeric value reported in error

PBI06 449 X/Z Fixed Format Information AN 1 80 Information reported in error

PBI~600401~CO~1013~~451234567\

Syntax Notes: At least one of PBI01 or PBI02 is required. 

Only one of PBI05 or PBI06 may be present.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
135

Segment: FGS Form Group

Position: 0400

Loop: FGS

Level: Detail

Usage: Optional

Max Use: 1

Purpose: To provide information for a section or data group in a form or schedule 

Key

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: FGS01 defines the type of section or data group.

FGS02 and FGS03 uniquely identify the section or data group.

(Required)

Form Group Segment Pos. No. 0400

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

FGS01 350 M Assigned Identification AN 1 1 D = Schedule of Detail

FGS02 128 X Reference Identification Qualifier ID 2 2 BM = Bill of Lading Number

FGS03 127 X Reference Identification AN 1 30 Bill of Lading Ticket Number

FGS~D~BM~12346\

Syntax Notes: If either FGS02 or FGS03 is present, then the other is required.

IRS Note: None

Segment: REF Reference

Identification Position: 0420

Loop: FGS Optional

Level: Detail

Usage: Optional

Max Use: 10

Purpose: To specify identifying information 

Key

Not Used 

Syntax Notes 

IRS Notes

Sequence Error ID Number (Required)

Reference Identification Segment Pos. No. 0420

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

REF01 128 M Reference Identification Qualifier ID 2 2 55 = Sequence Error ID Number

REF02 127 X Reference Identification AN 1 20 Sequence Number. Used to return the filer 

supplied sequence number from the FGS loop

where the error has been identified.

REF~55~30025\

Syntax Notes: REF02 is required.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
136

Segment: PBI Problem Identification 

Position: 0500

Loop: PBI Optional

Level: Heading

Usage: Optional

Max Use: 1

Purpose: To identify an error or previously transmitted error 

Key

Not Used 

Syntax Notes 

IRS Notes

Semantic Notes: 1 PBI01 is the error identification number corresponding to a given error.

2 PBI05 is a copy of a bad data element identified by PBI04.

3 PBI06 is a copy of a bad data element identified by PBI04.

Problem Identification Segment

(Required) 

Pos. No. 0500

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

PBI01 127 X Reference Identification AN 6 6 See PBI01 Error Codes List– use codes for 

segments that are in table one of the TS813 plus 

the envelope segments.

PBI02 306 X Action Code ID 2 2 CO = Correct Errors. NA = No Action Required.

PBI03 933 O Free-Form Message Test AN 4 4 See PBI03 Paragraph Code List.

PBI04 817 O Tax Information Identification 

Number

AN 5 5 See PBI04 Error Code.

PBI05 380 X/Z Quantity R 1 15 Numeric value reported in error

PBI06 449 X/Z Fixed Format Information AN 1 80 Information reported in error

PBI~202701~CO~1013~E0017~~P591234556\

Syntax Notes: At least one of PBI01 or PBI02 is required. 

Only one of PBI05 or PBI06 may be present.

IRS Note: None

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Notes defined by IRS Excise
137

Segment: SE Transaction Set Trailer 

Position: 0600

Loop:

Level: Detail

Usage: Mandatory

Max Use: 1

Purpose: To indicate the end of the transaction set and provide the count of the transmitted segments (including the 

beginning (ST) and ending (SE) segments)

Key:

Not Used 

Syntax Notes 

IRS Notes

Comments:

Transaction Set Trailer Description

Problem Identification Segment

(Required) 

Pos. No. 0600

Element

ID

Elem

Ref #

Sub-Ele

Ref #

Field

Status

Field Name Field

Type

Length Field

Min Max Description

SE01 96 M Number of Included Segments N0 1 10 Total Number of segments included in a 

transaction set including ST and SE (inserted by

translator

SE02 329 M Transaction Set Control Number AN 4 9 Identifying control number that must be unique

within the transaction set. This must be the same 

value shown in ST02.

SE~6~0014\

Syntax Notes: None

IRS Note: SE is the last segment of the transaction set.

End of Transaction Set

Not used: no data to transmit

Note: Notes defined by X12 Standards

Note: Only one ST/SE per submission is permitted.
138

IRS Excise 151 Acknowledgement Process EDI Error Identification

The IRS acknowledges the receipt of every electronic information report. These reports are filed using 

the American National Standards Institute (ANSI) Accredited Standards Committee (ASC) X12 standards 

for electronic data interchange (EDI). The EDI standard for filing tax or information reports is the

TS-813 Transaction Set (Electronic Filing of Tax Report Data). There are two types of acknowledgment 

(ACK) files that will be created by the IRS—the Transmission ACK file and the Validation ACK file. 

These ACK files will be placed in the Information Provider’s download directory.

This section is designed to help you manage the validation ACK file or the ANSI TS-151. The validation 

ACK file is the ANSI Transaction Set 151 (TS-151)—known as the Electronic Filing of Tax Report Data 

Acknowledgment. The TS-151 ACK file is created each time an Electronic Participant receives a TS-997 

indicating that their electronic report was received and accepted. The TS-151 ACK file will be generated 

whether or not data errors exist on the transmitted file. The Electronic Participant will not receive a TS151 if they receive a TS-997R (rejection). This ACK is created whether or not errors exist in the file.

This acknowledgement will contain at least one informational message, indicating how many errors were 

found in the filing and must be resolved, or if there are no errors present and the month’s filing is 

complete. This informational message is intended to simplify the filer’s understanding of outstanding 

errors that must be resolved.

The IRS has established three error categories that will be applied to errors found in the Information 

Providers EDI file. Depending on the type of error detected, the Information Provider might have to 

resubmit the entire file or just correct the system to prevent future errors. The PBI tables described herein 

follow this description. The PBI03 Secondary Paragraph Description Error Codes, lists the error 

categories. The error categories are used in conjunction with PBI03 Primary Paragraph Description Error 

Codes, to help define what is wrong with the EDI file. These paragraphs are designed to provide plain 

text instructions to what is wrong.

The PBI Error Codes Definitions associates the error categories in the PBI03 Secondary Error table to 

EDI elements and segments in the 813 files submitted by the Information Providers. Each data element 

and segment of the 813 has the 151 error codes associated to them. These codes will identify what needs 

to be corrected and when.

Example:

In the PBI Error Code Definitions table, column PBI01, find code 400705. This code is composed of the 

PBI01 primary code (4007) and secondary code (05). The primary code 4007 indicates that DTM02 is in 

error and the secondary code 05 qualifies the primary code as missing. The secondary code is used to 

indicate what is wrong with the EDI element. The PBI01 Primary and Secondary code list can be found 

in tables found at the conclusion of this description.

In the PBI Error Code Definitions table, column PBI01, find code 400705; column PBI04, find code 

E0015; and column PBI03, find code 1013.

In PBI01 Primary Element Error Codes, the error code 4007 identifies EDI element DTM02 date qualifier 

as the element that has a problem.

In PBI01 Secondary Element Error Codes, the error code 05 qualifies the element identified by the PBI01 

Primary Element Error Code as missing.
139

In PBI04 Segment Description Error Codes, the error code E0015 identifies that the Inventory Date 

Segment has missing information.

In PBI03 Primary Paragraph Description Error Codes, the error code 100 states that the field contains an 

invalid value.

In PBI03 Secondary Paragraph Description Error Codes, the error code 3 tells the Information Provider 

what to do to fix the information. The code 2 reads as follows, “Correction Error – Error must be 

corrected and resubmitted prior to next month’s filing. File is accepted as a valid report.”

Table 3 – PBI01 Primary Element Error Codes

PBI01 Primary

Code

Description Element 

ID

PBI01 Primary 

Code

Description Element 

ID

TIA Errors: N1 Loop Errors:

1001 Tax Information Code TIA01 6001 Entity ID Code N101

1003 Fixed Format Code TIA03 6002 Information Provider 

Name

N102

1004 Quantity TIA04 6003 Identification Code 

Qualifier

N103

1005 Unit of Measure TIA05 6004 Identification Code N104

6005 Contact Function Code PER01

ID / Code Errors: 6006 Contact Name PER02

2017 Permit Qualifier Code 6007 Telephone Number Qual PER03

2018 Transaction Purpose Code BTI13 6008 Telephone Number PER04

2019 Transaction Type Code BTI14 6009 Fax Number Qualifier PER05

2020 Reference ID Qualifier TFS01 6010 Fax Number PER06

2021 Reference ID TFS02 6011 E-mail Qualifier PER07

2022 Reference ID Qualifier TFS03 6012 E-mail Address PER08

2023 Reference ID TFS04 6013 Address Information N301

2024 ID Code Qualifier TFS05 6014 City N401

2025 ID Code TFS06 6015 State or Province N402

2026 Reference ID Qualifier REF01 6016 Zip Code N403

2027 Reference ID REF02 6017 Country N404

2028 Reference ID REF03

2029 Reference ID REF04 

C4001

6888 Invalid use of Foreign 

Flag code

N104

2030 Reference ID REF04 

C4002

6999 Invalid Non-bulk Carrier N104

2031 Reference ID REF04 

C4003

2032 Reference ID REF04 

C4004

2033 Assigned ID FGS01

2034 Reference ID Qualifier FGS02

2035 Reference ID FGS03

2036 ID Code Qualifier BTI03

2037 ID Code BTI12

Date Errors:

4007 Date DTM02

Transaction Error:

9999 Out of Balance

5001 Invalid ST/SE

 

 Table 4 – PBI01 Secondary Element Error Codes

PBI01 Secondary Code Description

01 Invalid
140

02 Invalid Based on Related Data

03 Nonnumeric

04 Calculation Error

05 Missing

06 Required due to Related Data

07 Not Found

08 Format Error

09 Negative

10 Duplicate

11 Tolerance

12 Out of Range

Table 5 – PBI03 Primary Paragraph Description Error Codes

PBI03 Primary Code Primary Paragraphs Description

999 Transaction is Out of Balance.

100 The field is mandatory, but does not contain a value.

101 The field contains an invalid value.

102 The field contains an invalid date or a date in the future.

103 The field is mandatory for amended submission, but does not contain a value.

104 The field is mandatory for initial submission, but does not contain a value.

105 The telephone number is incomplete.

106 The field contains an invalid data type.

109 The field contains a value different from ISA13.

111 The N1 segment for Vessel Official number must be present.

112 The N1 segment for Position Holder must be present.

113 The N1 segment of Point of Origin must be present.

114 The N1 segment for Carrier must be present.

115 The N1 segment for Point of Destination must be present.

116 The N1 segment for Consignor must be present for transactions.

117 All dates must be equal to or less than today’s date.

118 Ticket dates cannot be any older than 1 year.

121 If a terminal shows either receipts or disbursements a TOR ending inventory report is required.

122 If the filing company is a terminal operator and a carrier and the terminal operator report shows 

carrier activity for that company on the schedules, then a CCR report is required.

123 If an EDI file is transmitted to the IRS that does not have a TOR or CCR section but has schedule 

activity, the file is incomplete. The file needs to be corrected and resubmitted.

124 If an EDI file is transmitted to the IRS that has a TOR or CCR section but has no schedule activity

and has not indicated in the TOR or CCR section that the company has no business activity, the file is 

incomplete. The file needs to be corrected and resubmitted.

125 If the transaction is a terminal receipt, then the net gallons value is required. The gross gallons value 

is optional.

126 If the transaction is a bulk terminal disbursement, then the net gallons value is required. The gross 

gallons value is optional.

127 If the transaction is a non-bulk disbursement reported by the operator then the net gallons value is

required.

128 If the transaction is a non-bulk disbursement reported by the operator then the gross gallons value is 

required.

129 If the transaction is a carrier delivery, then the net gallons value is required. Gross gallons are 

optional.

130 If the transaction is a terminal receipt for a carrier then the net gallons value is required.

131 Information is invalid because of related information in the TFS loop.

132 Information is invalid because of related information in the FGS loop.

133 Duplicate Originals

134 Duplicate Sequence Numbers

135 Missing Sequence Number

 Table 6 – PBI03 Secondary Paragraph Description Error Codes

PBI03 Secondary Code Secondary Paragraphs Description

1 Fatal Error. Out of Balance. File not accepted by the IRS as a filed report.

2 Correction Error – Error must be corrected and resubmitted prior to next month’s filing. File is 

accepted as a filed report.

3 Minor Error (Warning message) – Information Provider will not have to resubmit the correction, just 

correct the system for next month’s filing. File is accepted as a filed report.
141

4 Informational Message: An information only message is provided.

 Table 7 – PBI04 Segment Description Error Codes

PBI04 Error Code Segment Description

00000 Information Message

E0000 Taxpayer EIN

E0001 Transaction Set Control Number

E0002 Total Net Gallons Reported in Information Report

E0003 Ending Inventory Net Gallons

E0004 Total Net Gallons Transported

E0005 Net Gallons

E0006 Gross Gallons

E0007 Information Provider Name

E0008 Origin Terminal

E0009 Ship From State

E0010 Consignor

E0011 Carrier Name

E0012 Destination Terminal

E0013 Ship To State

E0014 Period End Date

E0015 Inventory Date

E0016 Document Date

E0017 Position Holder

E0018 637 Number

E0019 Relationship to Information

E0020 Sequence Number

E0021 No Activity

E0022 Information Provider Location

E0023 Terminal Operator Report (TOR)

E0024 Carrier Report (CCR)

E0025 Schedules

E0026 Ending Inventory Loop

E0027 Shipping document Loop

E0028 Carrier EIN

E0029 Change of Terminal Operator Date

E0030 Carrier EIN for non-bulk terminal disbursements – may be required by states

E0031 Exchange Party

E0032 Vessel Official Number

E0050 ST/SE Control Numbers

 
142

 Table 8 – Examples of PBI01 Error Codes

Element ID Required Value Primary Code Secondary Code Error Code

PER01 Contact Function Code 6005-PER01 01 = Invalid

05 = Missing

600501

600505

PER02 Contact Name 6006 = PER02 05 = Missing 600505

PER03 Telephone Number Qualifier 6007 = PER03 01 = Invalid

05 = Missing

600701

600705

PER04 Telephone Number 6008 = PER04 01 = Invalid

05 = Missing

600801

600805

PER05 FAX Number Qualifier 6009 = PER05 01 = Invalid

05 = Missing

600901

600905

PER06 FAX Number 6010 = PER06 01 = Invalid

05 = Missing

601001

601005

PER07 Email Qualifier 6011 = PER07 01 = Invalid

05 = Missing

601101

601105

PER08 Email 6012 = PER08 05 = Missing 601205

Table 9 – Example of a PBI Segment

PBI Element Error Information Meaning of Error Information

PBI01 900201 Error Code that states the PER02 is missing.

PBI02 NA No Action Required.

PBI03 1003 The 1003 code is divided into two sections. The 101 means the field is 

mandatory, but does not contain a value. The 3 means that this is a 

minor error that does not require a correction, but the error should be

fixed for the next filing.

PBI04 (Not Used in this

example)

This error codes used when a TIA, REF, TFS, DTM, FGS, and N1

segments has error.

PBI05 (Not Used in this 

example)

This is the numeric data that were sent by the Information Provider.

PBI06 (Contains Invalid

Data)

This is the alpha numeric data that were sent by the Information

Provider.

151 Acknowledgment for Motor Fuel Monthly Report(s)

The 151 Electronic Filing of Tax Report Data Acknowledgment notifies the Information Provider or 

Approved Excise Third Party Transmitter that the data within the EDI file were accepted or rejected. The 

IRS translator creates the 151 ACK when the application processes a report. This ACK is designed to pass

back through the Information Provider/Transmitter’s translator to notify the Information Provider or 

Approved Excise Third Party Transmitter what is wrong with the data in the information report. The IRS 

will send a 151 ACK back to the Information Provider or Approved Excise Third Party Transmitter for 

each EDI file received. If the report or data are rejected, the Information Provider or Approved Excise 

Third Party Transmitter must fix the file or information and send a new file or corrected information to the

IRS for processing. An example of a 151 ACK created by the IRS translator can be found below.
143

The file you receive will be a continuous stream of data; no carriage returns or line feeds.

1 - ISA~00~ ~00~ ~01~040539587~32~123456789~170913

~1512~|~00403~000000001~0~P~^\ (ISA02 and ISA04 elements consist of 10 spaces)

2 - GS~FA~040539587050~INTERNALROUTING~20170913~1510~1001~X~004030\

3 - ST~151~0099\

4 - BTA~AD~20000315\

5 - BTI~T6~050~47~040539587~20170913~ABCT~24~757654321~49~20178888S~00\

6 - DTM~194~20170831\

7 - REF~FJ~3315\

8 - QTY~86~4\

9 - PBI~400702~NA~1014~00000~~There are 4 open errors that MUST be fixed before filing the 

next period.\ (Informational message explaining number of “must fix” errors)

10 - TFS~T3~15A~PG~065~TC~T59FL1111\

11 - REF~55~10011

12 - PBI~600405~CO~1002~E0011\ (PBI ~ N104 element is in error and is missing ~ CO ~The

primary paragraph is 100, The secondary paragraph is 

2~The carrier segment has a missing element: the data in 

error is missing and therefore cannot be returned)

13 - TFS~T3~15A~PG~161~TC~T59FL1111\

14 - REF~55~10011

15 - FGS~D~BM~12346\

16 - REF~55~10016\

17 - PBI~100405~CO~1002~E0005 \ (PBI ~ TIA04 element is in error and is invalid ~ CO ~The

primary paragraph is 100, The secondary paragraph is 

2~The Net Gallons segment has a missing element: The 

data in error is missing and therefore cannot be returned)

18 - TFS

~T3~15A~PG~167~TC~T59FL1111\

19 - REF

~55~10017\

20 - PBI~202701~CO~1012~E0019~~591234567\ (PBI ~ REF02 element is in error and is invalid ~

CO ~ The primary paragraph is 101, The secondary 

paragraph is 2 ~ The position holder segment has the 

invalid element ~~ 591234567)

21 - PBI~600401~CO~1012~E0010~~451234567\ (PBI ~ N104 element is in error and is invalid ~

CO ~ The primary paragraph is 101, The secondary 

paragraph is 2 ~ The consignor segment has the invalid 

element ~~ 451234567)

22 - SE~

20~0099\

23 - GE~

1~1001\

24 - IEA~

1~000000001\
144

 Appendix A – Product Codes

Fuel products and blend stocks found in IRS-Approved Terminals

Additive – Miscellaneous....................................................................................................................................090

Alcohol:

Ethanol Mixture (select % Ethanol – E75 is 75% ethanol 25% gasoline - 00 = E100) E00 - E99 

Methanol Mixture (select % Methanol – M85 is 85% methanol 15% gasoline- 00 = M100) M00 - M99

Aviation Gasoline................................................................................................................................................125

Benzene ...............................................................................................................................................................248

Biodiesel

Biodiesel Mixture (select % of Biodiesel - 00 = B100, B99 = 99% Blended 1% Diesel) B00 - B991

Dyed Biodiesel Mixture (select % of Dyed Biodiesel - 00 = D100, D99 = 99% Blended 1% 

Dyed Diesel)

Blending Components:

D00 - D99

Blending Components Other...............................................................................................................1222

Butane, Including Butane Propane Mix............................................................................................. 055

CBOB.................................................................................................................................................. 301

ETBE .................................................................................................................................................. 249

MTBE ................................................................................................................................................. 093

Napthas............................................................................................................................................... 126

Pentanes, Including Isopentane............................................................................................................059

Raffinates..............................................................................................................................................223

RBOB...................................................................................................................................................302

TAME................................................................................................................................................. 121

Toluene ............................................................................................................................................... 199

Transmix............................................................................................................................................. 100

Xylene................................................................................................................................................. 076

Butylene............................................................................................................................................................. 198

CBOB..................................................................................................................................................................301

Compressed Natural Gas................................................................................................................................... 224

Diesel Fuel Undyed:

Diesel Fuel #1 Low Sulfur Undyed................................................................................................... 161

Diesel Fuel #2 Low Sulfur Undyed................................................................................................... 167

Fuel Oil #1 Undyed............................................................................................................................ 150

Diesel Fuel #4 Undyed....................................................................................................................... 154

Diesel Fuel High Sulfur #1 Undyed 282

Diesel Fuel High Sulfur #2 Undyed .................................................................................................. 283

Diesel Fuel Dyed:

Diesel Fuel High Sulfur Dyed............................................................................................................ 226
145

1 Regulatory 1 -gallon diesel in 1000 gallons Biodiesel mixture (a mixture of 99.9%) by convention should use the 

B99 product code. See appendix M for optional reporting of biodiesel/dyed biodiesel blends up to 5%.

2 Blending Components Other does not include product codes: 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.

Diesel Fuel Low Sulfur Dyed.............................................................................................................. 227

Diesel Fuel #1 Dyed ............................................................................................................................ 231

Diesel Fuel #4 Dyed ............................................................................................................................ 153

Ethane.................................................................................................................................................................. 052

Ethylene............................................................................................................................................................... 196

Gasoline............................................................................................................................................................... 065

Isobutane ............................................................................................................................................................. 058

Kerosene Undyed:

Kerosene Low Sulfur Undyed ............................................................................................................. 145

Kerosene High Sulfur Undyed ............................................................................................................ 147

Kerosene Dyed:

Kerosene Low Sulfur Dyed................................................................................................................. 073

Kerosene High Sulfur Dyed ................................................................................................................ 074

Mineral Spirits:

Jet Fuel ................................................................................................................................................. 130

Excluded Liquid (Mineral Oil)............................................................................................................ 077

Liquified Natural Gas......................................................................................................................................... 225

Marine Diesel Oil ............................................................................................................................................... 279

Marine Gas Oil.................................................................................................................................................... 280

Methane............................................................................................................................................................... 265

Mineral Oils........................................................................................................................................................ 281

Natural Gasoline ................................................................................................................................................. 061

Propane................................................................................................................................................................ 054

Propylene............................................................................................................................................................. 075

Undefined (Other) Product ................................................................................................................................. 0922

Crude (any) ......................................................................................................................................................... 0013

Condensate (not Crude)...................................................................................................................................... 0493

Asphalt ................................................................................................................................................................ 1883

Food ................................................................................................................................................................... 9603

Soy Oil............................................................................................................................................................... 2853

Waste Oil............................................................................................................................................................. 091

2 Undefined (Other) 092 does not include product codes: 001, 049, 188 or 960. 3 These codes are not intended to expand reporting to these categories, in general. However, if these products go into or out of an 

“approved terminal” - FCN facility, they must be reported to allow full accountability of liquids at an “approved terminal”.

Product codes 001, 049, 092, 188 and 960 may be reported in summary or detail for the reporting period.
146

Appendix B – Tax Information, Amount Codes, and Mode Codes

ExSTARS TIA Codes

5001 Total Net Reported

5002 Net Physical Inventory

5004 Total Net Transported

5005 Net

5006 Gross

ExSTARS Mode Codes

J Truck (Non-bulk) B Barge (Bulk) IJ – import by truck IR – import 

by rail

R Rail (Non-bulk) PL Pipeline (Bulk) IB – import by barge IS– import by 

ship

BA Product reclassifications CE Summary IP– import by pipeline EJ – export 

by truck

RS removal for end-use or 

consumption.

S Ship (great lake or ocean) 

(Bulk)

EB – export by barge ER – export 

by rail

AH removal by Airport Hydrant 

system. See AH- information in 

Appendix L.

AJ removal by Airport 

Truck refueler. See AJinformation in Appendix L.

RR removal by 

locomotive refueling 

system. See RRinformation in 

Appendix L.

RF – removal 

from an FCN 

into refueling 

vessels.

EP– export by pipeline ES– export 

by ship
147

 Appendix C – Name Control Document 

 See latest version of IRS Publication 1220 – Exhibit 1 – Name Control

 Appendix D – Plain Text Instruction for EDI

This section is designed to assist you in understanding the combined map and the data requirements of the 

TS-813 map. The IRS is currently using the American National Standards Institute (ANSI) Accredited 

Standards Committee (ASC) X12, Transaction Set TS813 version v4030. The IRS map is a subset of the 

Federation of Tax Administrators (FTA) recommended national map.

This section covers the following key areas:

Combined filing 

Requirementsfor filing

− Required Data

− Optional Data 

Data flow example

Combined Filing is the consolidation of similar reports and the information contained in these reports. It 

is the consolidation of information sent to the IRS by the Information Provider. Companies that are both 

terminal operator and petroleum carrier may, if desired, submit one file for the month containing the 

information for both reports, instead of filing each separately.

Requirements for Filing will be discussed in detail for each segment of data that are in the combined 

map. This section will describe what data segments and elements are required and which are optional. 

Please take time to review this section in combination with the data map before continuing with the 

implementation of the filing requirements. The discussion begins with the interchange control envelope 

and covers each segment working through the data map. It is important to know that each segment and 

elements follow an exact order of occurrence. After the discussion of each segment and its elements, an 

example will follow showing how the segments are structured. It is important to know that each segment 

in the file is separated by a backslash ( \ ). Also, each element in a segment is separated by a tilde (~) and 

each sub-element is separated by a caret (^).
148

Segment Discussion

ISA Segment – The Interchange Control Header (ISA) is a required segment. The ISA has 16 elements 

that are all required. This segment is paired with the Interchange Control Trailer (IEA). The interchange 

control envelope (ISA/IEA segment pair) is known as the outer envelope. The outer envelope informs the 

receiver of the name of the sender of the information. The values for the ISA segment are:

ISA01 is 03 (zero three). ISA01 qualifies ISA02 as an authorization code.

ISA02 is the 10-digit Authorization Code provided by the IRS. This code, in conjunction with the 

10-digit Security Code in ISA04, will represent your signature that is affixed to the LOA.

ISA03 is 01 (zero one). ISA03 qualifies ISA04 as a Security Code

ISA04 is the 10-digit Security Code that is chosen by the filer when the LOA is submitted. This 

code, in conjunction with the ISA02 Authorization Code, will represent your signature that is 

affixed to the LOA

ISA05 is 32. ISA05 qualifies ISA06 as the Interchange Sender ID. This value may be different 

than '32', for example use 'ZZ' when using an FCN as the Interchange Sender ID***

ISA06 is your Interchange Sender ID; this is 15 characters in length and is usually your 

company EIN without the dash plus 6 spaces or another 15-character string as specified in 

your LOA

ISA07 is 01 (zero one). ISA07 qualifies ISA08 as the IRS’s Dun and Bradstreet DUN’s Number 

ISA08 is “040539587 ”(DUN’s number plus 6 spaces). This is the IRS Headquarters Location

DUN’s number

ISA09 is the 6-digit date indicating when the outer envelope was created (YYMMDD)

ISA10 is the 4-digit time indicating when the outer envelope was created (HHMM) 

ISA11 is | (bar) indicating the element repetition separator used in the transaction set 

ISA12 is 00403 indicating the ANSI ASC X12 version being used

ISA13 is a control number that helps the IRS communicate back to the Information Provider or 

Approved Excise Third Party Transmitter what file the IRS is working on. This number is unique 

and should not be reused. The IEA02 contains the same number as the ISA13 for control 

purposes.

ISA14 is 0 (zero), indicating that no TA1 acknowledgement is required 

ISA15 is T = Test (or P = Production) ***

ISA16 is the ^ (caret), indicating the composite element separator used in the transaction set

Example of ISA Segment:

(Note: Each segment begins with the segment name followed by the first element through the last. 

This note will not be repeated.)

ISA~03~T5ZXF54W21~01~TORCCRFILE~32~757654321 ~01~040539587 ~171231~

0931~|~00403~000001001~0~T~^\

*** See options in segment structure
149

Segment Discussion (continued)

GS Segment – The Functional Group Header (GS) is a required segment. The GS has 8 elements that are 

all required. This segment is paired with the Functional Group Trailer (GE). The functional group 

envelope (GS/GE segment pair) is known as the inner envelope. The inner envelope informs the receiver 

where the data should be distributed within the receiving organization. The values for the GS segment 

are:

GS01 is TF. This code informs the receiver of the file that the transaction set contained in this inner 

envelope is the “Electronic Filing of Tax Report Data (813)”. The IRS is using theTS-813 to 

transmit Information Report Data

GS02 is a code used by the Information Provider as a routing identifier internal to their company.

The IRS will include this code in each file sent back to the Information Provider. By looking at 

this code, the Information Provider can automatically route the information to the proper work 

unit within their company. The Information Provider or Approved Excise Third Party 

Transmitter provides this code to the IRS as part of the LOA.

GS03 is 040539587050 for IRS Excise – Motor Fuels Section

GS04 is the 8-digit date indicating when the inner envelope was created (CCYYMMDD)

GS05 is the minimum of 4-digit to a maximum of 8-digit time for when the inner envelope was 

created (HHMMSSDD)

GS06 is a number that helps the IRS communicate back to the Information Provider or Approved 

Excise Third Party Transmitter what file the IRS is working on. This number is unique and 

should not be reused. The GE02 contains the same number as the GS06

GS07 is X and identifies the issuer of the base standard as the accredited standards committee X12 

GS08 is 004030 and identifies the transaction as ASC X12 Version 4 Release 030

Example of GS Segment: 

GS~TF~INTERNALROUTING~040539587050~20171231~0931~1101~X~004030\

ST Segment – The Transaction Set Header (ST) is a required segment. It is the beginning of a new 813. 

This section is known as Table 1 or the header of the 813. The ST has 3 elements, the first two of 

which are required. This segment is paired with the Transaction Set Trailer (SE). The ST/SE segment 

pair is known as the transaction set envelope. The transaction set envelope informs the translator which 

transaction set is contained within the envelope. The values for the ST segment are:

ST01 is 813; This code informs the receiver of the file that the transaction set contained in this inner 

envelope is the “Electronic Filing of Tax Report Data (813)”. The IRS is using the 813 to 

transmit Information Report Data

ST02 contains a control number that is used to uniquely identify the data sent. This number should 

never be reused. The SE02 contains the same number as the ST02. The ST control number, in 

conjunction with the ISA and GS control numbers, is used to uniquely identify the data the IRS is 

working on when communicating information back to the Information Provider or Approved 

Excise Third Party Transmitter.

ST03 is the Implementation Convention Reference

Example of ST Segment:

ST~813~1234~0200\
150

Segment Discussion (continued)

BTI Segment – The Beginning Tax Information (BTI) is a required segment. The BTI has 14 elements. 

Not all the elements in the BTI segment are required to be used. The BTI identifies the IRS and the 

Information Provider. It is the beginning of the header section of the information report. The header 

section covers the general information about the Information Provider (name, address, EIN, etc.). The 

values for the BTI segment are:

BTI01 is T6; This code informs the receiver that the transaction is a tax filing 

BTI02 is 050; This code identifies that it is an ‘all fuels filing.’

BTI03 is 47; This code qualifies BTI04 as a Tax Authority Identification 

BTI04 is 040539587 for IRS Headquarters.

BTI05 is the 8-digit date indicating when the transaction set is created (CCYYMMDD);

BTI06 is your company’s name control. It is the first 4 positions of your business name. See Pub.

1220 or Appendix C;

BTI07 is 24 for EIN. Elements BTI07 and BTI08 are paired to one another. BTI07 defines BTI08.

Both segments are required.

BTI08 is your company EIN without the dashes; 

BTI09 is the state assigned Identification Number (49). 

BTI10 is the License or permit number.

BTI11 is for terminal operator use only. If you are a terminal operator, BTI11 is 48. Elements BTI11 

and BTI12 are paired to one another. BTI11 defines BTI12. If your company is a petroleum 

carrier company only, element pair BTI11 and BTI12 are not used.

BTI12 is for terminal operator identification only. If you function as a terminal operator, BTI12 is 

your company’s 637 number, otherwise elements BTI12 and BTI11 are not used.

BTI13 should be only one value. Use 00 (zero zero) for Original file. Use Original when first 

attempting to transmit your return to the IRS. If a 997 Functional Acknowledgement is not 

received within 2 business days, resubmit the file using BTI13 = “00”. You may also use the 

BTI13 = “00” in response to any 151 Acknowledgment that identifies the original file as “FILE 

REJECTED – Out of Balance. If BTI13 is used, BTI14 cannot be used.

BTI14 can be one of three values. The first value is 6R for Replacement. This code should be used 

when the original submission resulted in “must fix” errors and a complete replacement of the file 

to correct errors is submitted. This cannot be used when the original file for the filing period 

resulted in warning messages only. This cannot be used when the original file resulted in a “file 

rejected” message or when no “fix errors” were generated. The second value is 6S for 

Supplemental. Use when transmitting new or additional data not included in an initial or 

modified report. The third value is CO (C letter O) for Corrected. Use when adjusting or 

correcting an original or modified filing. This code should be used in response to the receipt of “ 

must fix” errors in a 151 Functional Acknowledgment from the submission of an Original or 

Replacement file. BTI14 should be used when the taxpayer transmits modifications to their initial 

report. If BTI14 is used, BTI13 is not. However, the placeholder (~) is required for BTI13.
151

Segment Discussion (continued)

Example of BTI Segment where company is a terminal operator and element BTI13 is used: 

BTI~T6~050~47~040539587~20171231~ABCT~24~757654321~~~48~20178888S~00\

Example of BTI Segment where company is a petroleum carrier only and element BTI14 is used: 

BTI~T6~050~47~040539587~20171231~ABCC~24~757654321~~~~~~CO\

DTM Segment – The Date Time (DTM) is a required segment. The DTM has 2 elements. This segment 

identifies the information period end date. The values for the DTM segment are:

DTM01 is 194. Code 194 qualifies DTM02 as the period end date.

DTM02 is the 8-digit date indicating the information period end date (CCYYMMDD).

Example of DTM Segment:

DTM~194~20171130\

TIA Segment – The Tax Information and Amount (TIA) is a required segment for original replacement 

or supplemental filing but should not be provided in a correction. This TIA has 5 elements. Not all the 

elements are used in this TIA segment. The values for the TIA segment are:

TIA01 is 5001. Code 5001 qualifies TIA04 as total net reported. This number is a check value to 

determine if all the information in the file was received. This amount is calculated by adding up 

all the net gallon figures reported in this file. This amount includes product received, disbursed, 

carried, product reclassifications, gains and losses and ending inventory. See example below to 

see how 10 different reported product amounts are added to equal 7,940,294 net gallons.

Note: The first time a product code is filed, Beginning Inventory for that product code must be 

submitted and should be included in the Total Net Reported figure.

Product reclassifications – Terminal 8,000

End Inventory 3,500,000 Receipts

End Inventory 2,120,000

Gain/Loss 496 Terminal Receipts 360,000

Terminal Receipts 920,000

Terminal Disbursements 223,288 Terminal Receipts 500

Terminal Disbursements 800,010

Terminal Disbursements 8,000 Total Net Gallons 7,940,294

TIA02 is not used but the placeholder is required (~); 

TIA03 is not used but the placeholder is required (~); 

TIA04 is total net gallons in file.

TIA05 is GA. This code qualifies TIA04 as gallons. TIA04 and TIA05 are paired, and both are 

required.

Example of TIA Segment: 

TIA~5001~~~7940294~GA\
152

Segment Discussion (continued)

REF Segment – This Reference Segment (REF) is a required segment when submitting 151 error 

corrections, replacement files, or supplementals. This segment must be used when BTI14 is used. This 

REF segment has 3 elements. It is used to help the IRS identify the file being updated. The values for the 

REF segment are:

REF01 is FJ. REF01 qualifies REF02 as the Line-Item Control Number (Original Transaction Set 

Control Number (ST02) provided by information provider).

REF02 is the original Transaction Set Control Number being corrected or amended; (i.e., the ST02 

element of the original or replacement file that is being corrected or replaced). This must not be 

the same number as the Transaction Set Control Number (ST02) of the correction, 

supplemental, or replacement file.

Example of REF Segment:

REF~FJ~5678\

N1 Segment – The Name Information (N1) is a required segment. This N1 has 2 elements. The 

information passed in this segment tells the receiver the name of the company filing the information. The 

values for the N1 segment are:

N101 is L9. Code L9 qualifies N102 as the business name of the Information Provider. This is a 

required value for this element. Each data file must contain the business name of the Information 

Provider N1 segment. If you choose to provide your mailing information as well, you must 

repeat the N1 through PER segment loop (this loop is referred to as the N1 loop). Use 31 in the 

N101 element to qualify N102 as the mailing name of your company.

N102 is the Information Provider’s business name when N101 is L9 and mailing name when N101 

is 31.

Example of N1 Segment: 

N1~L9~BC Terminal Seaport\

N2 Segment – The Additional Name Information (N2) is an optional segment. The N2 segment has 2 

elements. The information passed in this segment is additional name information for the company filing 

the report. The additional name information could be your company’s DBA name/s. The values for the 

N2 segment are:

N201 is space for additional name information; 

N202 is space for additional name information.

Example of N2 Segment:

N2~Sea Side Terminal~Seaport Terminal\
153

Segment Discussion (continued)

N3 Segment – The Address Information (N3) should be provided for all original, replacement and 

supplemental filings. This N3 has 2 elements. The information contained in this segment is street 

address or PO Box number for the company filing the report. The values for the N3 segment are:

N301 is for street address information.

N302 is for additional street address information.

Example of N3 Segment:

N3~48 Washington St~120 Trinity St\

or

N3~PO Box 1991\

N4 Segment – The City, State, Zip Code and Country (N4) should be provided for all original, 

replacement and supplemental filings, and when it is used, all four elements in this N4 are required. The 

information contained in this segment is either the location or mailing information for the company filing 

the report. The values for the N4 segment are:

N401 is for City Name information.

N402 is for State abbreviation information.

N403 is for Zip Code, Zip Code plus 4 or Foreign Postal Code information; 

N404 is for Country Abbreviation information.

Example of N4 Segment: 

N4~Seaport~FL~99999~USA\

or

N4~Seaport~FL~122221221~USA\

PER Segment – The Information Provider Contact Person (PER) is a required segment. This PER has 

8 elements. The PER identifies the Information Provider contact personnel. It is the last segment in the 

header section of the information report. The values for the PER segment are:

PER01 is either CN for General Contact Personnel or EA for EDI Coordinator. 

PER02 is the contact person’s name.

PER03 is TE. PER03 qualifies PER04 as a phone number.

PER04 is the contact persons telephone number and extension if needed; 

PER05 is FX. PER05 qualifies PER06 as a FAX number.

PER06 is the contact persons FAX number.

PER07 is EM. PER07 qualifies PER08 as an e-mail address; 

PER08 is the contact persons e-mail address.

Note: At least one pairing of either PER03 and PER04 or PER07 and PER08 must be provided.

Example of PER Segment:

PER~CN~C. P. Accountman~TE~60855599991234~FX~9995559990~EM~cpa@abcterm.com\
154

Segment Discussion (continued)

Beginning of Terminal Operator Report (TOR) Detail for TS-813

TFS Segment – The Tax Form Segment (TFS) is a required segment. It begins a new section of the TS813 known as Table 2 detail or the body. This TFS segment has 6 elements. This TFS is used to begin 

the Terminal Operator Report (TOR) cover page section. It notifies the IRS for which terminal you are 

reporting ending inventory and gains/losses. The TOR TFS loop begins with the TFS segment. This 

segment is looped once per terminal. For additional terminal operator reports, repeat the TFS loop. Not 

all the elements are used in this TFS segment. The values for the TFS segment are:

TFS01 is T2. Qualifies this TFS loop as a Tax Form ***

TFS02 is TOR. TFS02 qualifies this TFS loop as a Terminal Operator Report ***

TFS03 is not used in this example but the placeholder is required (~) *** 

TFS04 is not used in this example but the placeholder is required (~) ***

TFS05 is TC. TFS05 qualifies TFS06 as a Terminal Control Number (FCN) *** 

TFS06 is the IRS FCN ***

Example of TFS Segment: 

TFS~T2~TOR~~~TC~T59FL1111\

REF Segment – The Reference Segment (REF) is a required segment. This REF segment has 3 

elements. This REF segment is to provide a unique sequence number for each occurrence of the TFS 

loop and will be used to help identify any errors. The values for the REF segment are:

REF01 is 55. REF01 qualifies REF02 as the Sequence Number 

REF02 is the Information Provider’s sequence number.

REF03 is an error response code required when submitting correction responses for errors identified 

in the TFS loop.

Example of REF Segment: 

REF~55~000000000001001\

Example of REF Segment used when correcting an error in the TFS loop: 

REF~55~000000000001001~00001\
155

Segment Discussion (continued)

REF Segment –This Reference Segment (REF) is required only if you have no TOR activity to report for 

the month to satisfy the filing requirements. No activity means that there were no receipts of 

disbursements for all products at the terminal facility. The following segments in the TFS loop are not 

used if this segment is submitted: (DTM, FGS, & TIA). This REF segment has 2 elements. The values 

for the REF segment are:

REF01 is BE. REF01 qualifies REF02 as what type of business activity your company has; 

REF02 is 1 for no activity for this TOR TFS loop. Do not use any other value in this data element.

Example of REF Segment:

REF~BE~1\

DTM Segment –The Date Time (DTM) is a required segment if you have TOR activity to report for the 

month. If you have activity and you fail to report the TOR segments, you have not filed a report even 

though shipment information is contained in the file. This DTM segment has 2 elements. The values for 

the DTM segment are:

DTM01 is 184 for ending inventory date.

DTM02 is the date (CCYYMMDD) the ending inventory is taken for this TOR.

Example of DTM Segment:

DTM~184~20171130\

FGS Segment –– The Form Group Segment (FGS) is a required segment if you have TOR activity to 

report for the month. This FGS segment carries the Product Code of ending inventory being reported. 

This FGS segment has 3 elements. The values for the FGS segment are:

FGS01 is EI for line the ending inventory is reported on the form. 

FGS02 is PG. FGS02 qualifies FGS03 as a product group.

FGS03 is the product code for the inventory being reported. A complete list of codes can be found in 

Appendix A of this guide.

Example of FGS Segment:

FGS~EI~PG~065\

REF Segment – This Reference Segment (REF) is a required segment. This REF segment has

3 elements. This REF segment is to provide a unique sequence number for each occurrence of the FGS 

loop and will be used to help identify any errors. The values for the REF segment are:

REF01 is 55. REF01 qualifies REF02 as the Sequence Number 

REF02 is the Information Provider’s sequence number.

REF03 is an error response code required when submitting correction responses for errors in the FGS 

loop.

Example of REF Segment: 

REF~55~00000000022001\
156

Segment Discussion (continued)

TIA Segment – The Tax Information and Amount (TIA) is a required segment if you have TOR activity 

to report for the month. This TIA segment carries the Net Gallons of ending inventory being reported. 

This TIA segment has 5 elements. The values for the TIA segment are:

TIA01 is 5002 for net physical inventory gallons of ending inventory reported; 

TIA02 is not used but the placeholder is required (~);

TIA03 is not used but the placeholder is required (~).

TIA04 is the quantity of fuel in ending inventory for the product being reported in net gallons; 

TIA05 is GA for gallons. TIA05 qualifies TIA04. If TIA04 is reported, TIA05 is required.

Example of TIA Segment: 

TIA~5002~~~3500000~GA\

Note: Gallon amounts should never be reported as fractions or decimal amounts.

Beginning of Carrier Report (CCR) Detail for TS-813

TFS Segment – The Tax Form Segment (TFS) is a required segment. It begins a new section of the 813 

known as Table 2 detail or the body. This TFS segment has 2 elements that are used to begin the Carrier 

Report (CCR) cover page section. It notifies the IRS that a carrier is filing a report. The CCR TFS loop 

begins with the TFS segment. This segment loop is used only once per carrier EDI file. The values for 

the TFS segment are:

TFS01 is T2. Qualifies this TFS loop as a Tax Form.

TFS02 is CCR. TFS02 qualifies this TFS loop as a Carrier Report.

Example of TFS Segment:

TFS~T2~CCR\

REF Segment – The first iteration of this Reference Segment (REF) is a required segment. This REF 

segment has 3 elements. This REF segment is to provide a unique sequence number for each occurrence 

of the TFS loop and will be used to help identify any errors. The values for the REF segment are:

REF01 is 55. REF01 qualifies REF02 as the Sequence Number 

REF02 is the Information Provider’s sequence number.

REF03 is an error response code required when submitting correction responses for errors identified 

in the TFS loop.

Example of REF Segment: 

REF~55~000000000333001\
157

Segment Discussion (continued)

REF Segment – This second Reference Segment (REF) is required only if you have no CCR activity to 

report for the month to satisfy the filing requirements. This REF segment has 2 elements. The values for 

the REF segment are:

REF01 is BE. REF01 qualifies REF02 as what type of business activity your company has; 

REF02 is 1 for no activity for this CCR TFS loop. Do not use any other value in this data element.

Example of REF Segment:

REF~BE~1\

TIA Segment –The Tax Information and Amount (TIA) is a required segment if you have CCR activity 

to report for the month to satisfy filing requirements. This TIA has 5 elements. Not all the elements are 

used in this TIA segment. The values for the TIA segment are:

TIA01 is 5004. Code 5004 qualifies TIA04 as total net transported for the period. This number is a

check value to determine if all the information in the file was received. This amount is calculated 

by adding up all the net gallon figures reported in this file for product you carried. This amount 

includes product received from and delivered to terminals.

TIA02 is not used but the placeholder is required (~); 

TIA03 is not used but the placeholder is required (~); 

TIA04 is total net gallons carried.

TIA05 is GA. This code qualifies TIA04 as gallons. TIA04 and TIA05 are paired, and both are 

required.

Example of TIA Segment: 

TIA~5004~~~780000~GA\

Note: Gallon amounts should never be reported as fractions or decimal amounts.
158

Segment Discussion (continued) 

Beginning of Schedule Detail for TS-813

TFS Segment – The Tax Form Segment (TFS) is a required segment if your company has shipment 

activity for the filing month. It begins a new section of the 813 known as Table 2 or the body. This TFS 

segment has 6 elements. This TFS is used to begin the Schedule detail section. It notifies the IRS that 

shipment information is being reported. This TFS section does not eliminate your responsibility for 

reporting either the TOR or CCR sections of the map. The TFS loop begins with the TFS segment. This 

segment is looped only once per grouping of documents. It is important to group the documents by this 

Sort Order: Schedule Type; Product Code; Transaction Type Mode Code; Carrier; Consignor; Position 

Holder, Origin or Destination Terminal. This segment is looped only when a group is completed. The 

values for the TFS segment are:

TFS01 is T3. TFS01 qualifies this TFS loop as a tax schedule.

TFS02 is 15A, 15B, or 14E, or 14D. 15A is for Terminal receipts. 15B is for Terminal 

Disbursements. Carriers use schedule 14E for Carrier Deliveries and 14D for Carrier Receipts.

TFS03 is PG. TFS03 qualifies TFS04 as a product group.

TFS04 is the product code being reported. Find a list of all the products codes allowed by IRS Excise 

in Appendix A.

TFS05 is 94 for transaction type mode code.

TFS06 is 2 characters in length. Use trailing space following codes J, B, R and S. See table below for 

transaction type mode codes.

Mode Codes

J Truck (Non-bulk) B Barge (Bulk) IJ – import by 

truck

IR – import 

by rail

R Rail (Non-bulk) PL Pipeline (Bulk) IB – import 

by barge

IS– import by 

ship

BA Product 

reclassifications

CE Summary IP– import by 

pipeline

EJ – export by 

truck

RS removal for enduse or consumption.S Ship (great lake 

or ocean) (Bulk)

EB – export 

by barge

ER – export 

by rail

AH removal by 

Airport Hydrant 

system. See AHinformation in 

Appendix L.

AJ removal by 

Airport Truck 

refueler. See AJinformation in 

Appendix L.

RR removal 

by locomotive 

refueling 

system. See 

RRinformation in 

Appendix L.

RF – removal 

from an FCN 

into refueling 

vessels.

EP– export by 

pipeline

ES– export by 

ship

Example of TFS Segment: 

TFS~T3~15B~PG~065~94~J \
159

Segment Discussion (continued)

REF Segment – The Reference Segment (REF) is a required segment. This REF segment has 3 

elements. This REF segment is to provide a unique sequence number for each occurrence of the schedule 

detail TFS loop and will be used to help identify any errors. The values for the REF segment are:

REF01 is 55. REF01 qualifies REF02 as the Sequence Number; 

REF02 is the Information Provider’s sequence number.

REF03 is an error response code required when submitting correction responses for errors identified 

in the TFS loop.

Example of REF Segment: 

REF~55~000000000065432\

N1 Segment (example 1) – This is a required segment when processing schedule details. For Terminal 

Operator Receipts (15A), two iterations are required, using N1 codes CA (carrier), and DT (destination 

terminal).

For Terminal Receipts of Product Codes Exx, Bxx, or Dxx, the Position Holder must also be reported 

using one iteration of the N1 segment using N101 code ‘ON’.

For Book Adjustment Receipts (Mode Code = ‘BA’) of Product Code Exx, Bxx, or Dxx, the Position 

Holder of the blended product in receipt must be reported using one iteration of the N1 segment using 

N101 code ‘ON’.

For Terminal Operator Disbursements (15B), 3 iterations of the N1 segment are required for all 

disbursements, (bulk and non-bulk), using N1 codes CA (carrier), ON (Position Holder), and OT (Origin 

Terminal). Additionally, for Non-bulk disbursements, a fourth iteration of the N1 segment is mandatory, 

using ST (Ship To).

For Book Adjustment Disbursements (Mode Code = ‘BA’) of Product Code Exx, Bxx, or Dxx, the 

Position Holder of the disbursed product code Exx, Bxx, or Dxx must also be reported using one iteration 

of the N1 segment using N101 code ‘ON’.

Use N1 code EC (Exchange Party) for two-party terminal disbursement transactions. See Appendix M 

for examples of the two-party exchange transaction and the chart of required N1 segments by transaction 

type.

For carrier reports (14E or 14D), 3 iterations are required in all cases. Use N1 codes CA (carrier), CI 

(consignor) and OT (origin terminal) for carrier receipts and CA (carrier), CI (consignor), and DT 

(destination terminal) for carrier deliveries.

N1 Segment (example 1) – This N1 segment identifying the Origin Terminal (OT) is required for 

Terminal Operator disbursements (15B) and Carrier receipts (14D).

N101 is OT in this example. Code OT qualifies N104 as the Origin Terminal. This is a required 

value for this element; ***
160

Segment Discussion (continued)

N102 is not used in this example but the placeholder is required (~); ***

N103 is TC in this example. Code TC qualifies N104 as an IRS FCN. N103 and N101 are used 

together to qualify N104 as an Origin IRS FCN; ***

N104 is the IRS FCN.

Example of N1 Segment: 

N1~OT~~TC~T59FL1111\

N1 Segment (example 2) - This N1 segment identifying the Destination Terminal (DT) is required for 

Terminal Operator Receipts (15A), and Carrier Deliveries (14E).

N101 is DT. Code DT qualifies N102 as the destination terminal to which the fuel was shipped as 

shown on the shipping documents. This is a required value for this element.

N102 is not used in this example but the placeholder is required (~); ***

N103 is TC in this example. Code TC qualifies N104 as an IRS FCN. N103 and N101 are used 

together to qualify N104 as an Origin IRS FCN; ***

N104 is the IRS FCN.

Example of N1 Segment: 

N1~DT~~TC~T59FL1111\

*** See options in segment structure

N1 Segment (example 3) – The N1 segment identifying the CI (Consignor) is required for Carrier 

Receipts (14D), Carrier Deliveries (14E). The information passed in this segment is the Consignor of the 

load of fuel. The Consignor field (CI) can never contain all 8’s or all 9’s. The consignor is the company 

that hired the carrier to carry the fuel. The values for the N1 segment are:

N101 is CI. Code CI qualifies N104 as the company that hired the Carrier. This is a required value 

for this element.

N102 is name control of the consignor.

N103 is 24. Code 24 qualifies N104 as an EIN. N103 and N101 are used together to qualify N104 as 

the Consignor’s EIN.

N104 is the Consignor’s EIN. If the consignor is the Department of Defense and the EIN is 

unknown, you should request the appropriate DOD EIN (using the W-13 form) that has been 

issued to the Defense Fuels Agency or other government entities.

Example of N1 Segment: 

N1~CI~TEXA~24~361234567\

N1 Segment (example 4) – The N1 segment identifying the Carrier (CA) is a required segment on all 

Terminal Operator Receipts (15A), Terminal Operator Disbursements (15B), Carrier Receipts (14D), and 

Carrier Deliveries (14E).
161

Segment Discussion (continued)

N101 is CA. Code CA qualifies N104 as the Carrier of the load of fuel. This is a required value for this 

element.

N102 is the carrier’s name control;

N103 is 24. Code 24 qualifies N104 as an EIN. N103 and N101 are used together to qualify N104 as the 

Carrier’s EIN.

N104 is the Carrier’s EIN.

• If the carrier is a foreign flagged vessel, enter the EIN of the Importer of Record (IOR) The

AJCA'04 requires that the IOR be a US person, registered on a 637 and have an EIN.

• If the carrier is the Department of Defense and the EIN is unknown, you should request the 

appropriate DOD EIN (using the W-9 form) that has been issued to the Defense Fuels 

Agency or other government entities.

• If the mode of transportation is CE (Summary information) and the product code is 001 

(Crude), 049 (Condensate), 092 (Undefined [Other] product) or 122 (Blending components 

other) 188 (Asphalt), or 960 (Food), enter your own EIN.

• If the EIN cannot be obtained for this reporting period, and the mode of transportation is J 

(Truck) or R (Rail), enter 9 nines (999999999).

Example of N1 Segment: 

N1~CA~TOTA~24~351234567\

N1 Segment (example 5) –The N1 segment identifying the Position Holder (ON) is a required segment 

on all Terminal Operator Disbursements (15B). A valid EIN must be provided when this segment is 

used.

N101 is ON. Code ON qualifies N104 as the Position Holder. This is a required value for this 

element.

N102 is the Position Holder’s Name Control.

N103 is 24. Code 24 qualifies N104 as an EIN. N103 and N101 are used together to qualify N104 as 

the Position Holder’s EIN. Code TC qualifies N104 as an IRS FCN. N103 and N101 are used 

together to qualify N104 as a Destination IRS FCN.

N104 is the IRS FCN.

Example of N1 Segment: 

N1~ON~TOTA~24~351234567\

N1 Segment (example 6) - The N1 segment identifying the Ship To (ST) location is a mandatory 

segment on all Non-Bulk Terminal Operator Disbursements (15B).

N101 is ST. Code ST qualifies N102 as the location (U.S. or Mexican State or Canadian Province or 

Country Code for Exports) to which fuel was shipped as shown on the shipping documents.

N102 is the Ship To location. Use the Postal abbreviations found in this guide. State/Provincial codes 

are two characters and country codes must be three characters.

Example of N1 Segment:

N1~ST~FL\
162

Segment Discussion (continued)

FGS Segment – The Form Group Segment (FGS) is a required segment if you have activity to report for 

the month. This FGS segment carries the document number being reported. This FGS segment has

3 elements. The values for the FGS segment are:

FGS01 is D for schedule of detail.

FGS02 is BM for Document Number. FGS02 qualifies FGS03 as a document; 

FGS03 is the Document Number (Bill of lading or ticket number).

Example of FGS Segment:

FGS~D~BM~12345\

REF Segment – This REF segment has 2 elements. This REF segment is to provide a unique sequence 

number for each occurrence of the schedule detail FGS loop and will be used to help identify any errors.

The values for the REF segment are:

REF01 is 55. REF01 qualifies REF02 as the Sequence Number; 

REF02 is the Information Provider’s sequence number.

REF03 is an error response code required when submitting correction responses for errors identified 

in the FGS loop.

Example of REF Segment: 

REF~55~000002345600001\

Example of REF Segment used when correcting an error in the TFS loop: 

REF~55~000002345600001~00001\

DTM Segment – The Date Time (DTM) is a required segment if you have activity to report for the 

month. This DTM reports the document date of the fuel shipment. This DTM segment has 2 elements. 

The values for the DTM segment are:

DTM01 is 095 for document date.

DTM02 is the DOCUMENT date (CCYYMMDD).

Example of DTM Segment:

DTM~095~20171103\

N1 Segment - The N1 segment identifying the Vessel Official Number is a mandatory segment on all 

Terminal and Carrier transactions when the mode code is B , S , EB, ES, IS, or IB.

N101 is FV. Code FV qualifies N102 as the Vessel Official number (IMO or USCG number) 

N102 is the Vessel name.

N103 is TS. Code TS qualifies N104 as a Vessel Official Number.

N104 is the Vessel Official Number. This value must have two characters at a minimum.
163

Segment Discussion (continued)

Example of N1 Segment: 

N1~FV~BOAT~TS~123456\

TIA Segment – The Tax Information and Amount (TIA) is a required segment if you have activity to 

report for the month. This TIA segment carries the Net Gallons of the DOCUMENT being reported. 

This TIA segment has 5 elements. Not all the elements are used. The values for the TIA segment are:

TIA01 is 5005 for net gallons reported.

TIA02 is not used but the placeholder is required (~); 

TIA03 is not used but the placeholder is required (~).

TIA04 is the quantity of fuel on document by product being reported in net gallons.

TIA05 is GA for gallons. TIA05 qualifies TIA04. If TIA04 is reported, then TIA05 is required.

Example of TIA Segment:

TIA~5005~~~420000~GA\

Note: Gallon amounts should never be reported as fractions or decimal amounts. Receipts or 

disbursements should reflect physical amounts and should never be zero.

TIA Segment – The Tax Information and Amount (TIA) is a required segment for non-bulk terminal 

disbursements. This TIA segment carries the Gross Gallons of the document being reported. This TIA 

segment has 5 elements. Not all the elements are used. The values for the TIA segment are:

TIA01 is 5006 for gross gallons reported.

TIA02 is not used but the placeholder is required (~). 

TIA03 is not used but the placeholder is required (~).

TIA04 is the quantity of fuel on document by product being reported in gross gallons.

TIA05 is GA for gallons. TIA05 qualifies TIA04. If TIA04 is reported, then TIA05 is required.

Example of TIA Segment:

TIA~5006~~~8510~GA\

Note: Gallon amounts should never be reported as fractions or decimal amounts. Receipts or 

disbursements should reflect physical amounts and should never be zero.

SE Segment – The SE is a required segment. It is the ending of anTS-813 transaction set. This section is 

known as Table 3 or the trailer of theTS-813. It has 2 elements that are both required. The values for the 

SE segment are:

SE01 is the count of the number of segments contained in the Transaction Set that is the number of 

segments between the ST/SE segment pair. This number includes the ST and SE segments.

SE02 should contain the same control number as the ST02.

Example of SE Segment: 

SE~156~1234\
164

Segment Discussion (continued)

GE Segment – The GE is a required segment. It has 2 elements that are both required. The values for 

the GE segment are:

GE01 is the number of Transaction Sets (ST/SE segment pairs) contained in the Functional Group 

(GS/GE segment pair);

GE02 should contain the same control number as the GS06.

Example of GE Segment:

GE~1~1101\

IEA Segment – The IEA is a required segment. It has 2 elements that are both required. The values for 

the IEA segment are:

IEA01 is the number of Functional Groups (GS/GE segments pairs) contained in the Interchange 

(ISA/IEA segment pairs);

IEA02 must contain the same control number as the ISA13.

Example of IEA Segment:

IEA~1~000001001\
165

 Data Flow Example

Data Flow for a company that is an operator of three IRS registered terminals and is also a pipeline 

carrier. This company reports street address and mailing address, as well as two contact personnel. 

Below is an overview of the segments needed to submit the information report to the IRS. The segments 

will be depicted in section (Envelope, TS-813-Table 1, TS-813-Table 2, TS-813-Table 3 and Envelope).

Outer Envelope – ISA

Inner Envelope – GS 

813-Table 1 – Header

Transaction Set Envelope – ST 

Transaction Set 813 – BTI

DTM

TIA Total net reported

REF –Original transaction set control number – required only on transaction sets 

using BTI14 corrections, supplementals, or replacements.

N1 – Street Address Information N1 loop 

N2

N3 

N4

PER – Contact Personnel # 1

N1 – Mailing Address Information N1 loop (optional loop unless different from 

information provided in initial N1 loop above

N2 

N3 

N4

PER – Contact Personnel # 2

813-Table 2 – Body TFS – Terminal Operator Report (TOR) # 1 

REF – Sequence Number

REF – (No Activity)

DTM –(Activity) – Inventory Date

FGS – Product Code loop 065 Ending Inventory 

REF – Sequence Number

TIA

FGS – Product Code loop 065 Gain/Loss 

REF – Sequence Number

TIA

FGS – Product Code loop 142 Ending Inventory 

REF – Sequence Number

TIA

FGS – Product Code loop 142 Gain/Loss 

REF – Sequence Number

TIA

TFS – Terminal Operator Report (TOR) # 2 

REF – Sequence Number

REF – (No Activity)

DTM – (Activity) Inventory Date

FGS – Product Code loop 167 Ending Inventory
166

Data Flow Example (continued)

REF – Sequence Number 

TIA

FGS – Product Code loop 167 Gain/Loss 

REF – Sequence Number

TIA

FGS – Product Code loop E00 Ending Inventory 

REF – Sequence Number

TIA

FGS – Product Code loop E00 Gain/Loss 

REF – Sequence Number

TIA

813-Table 2 – Body TFS – Terminal Operator Report (TOR) # 3 

REF – Sequence Number

REF – (No Activity)

DTM – (Activity) Inventory Date

FGS – Product Code loop 065 Ending Inventory 

REF – Sequence Number

TIA

FGS – Product Code loop 065 Gain/Loss 

REF – Sequence Number

TIA

TFS – Carrier Report (CCR) 

REF – Sequence Number 

REF – (No Activity)

TIA – (Activity) Total net transported

TFS – Schedule Detail Terminal receipt (this loop is repeated when sort 

changes)

REF – Sequence Number 

N1 – Carrier

N1 – Destination Terminal (report terminal)

N1 – Position Holder (conditional based on product received) 

FGS – Document Number loop

REF – Sequence Number 

DTM – Document date

N1 – Vessel Official number (Conditional based on mode) 

TIA – Net

TIA – Gross

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document date

N1 – Vessel Official number (Conditional based on mode) 

TIA – Net

TIA – Gross

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document date
167

Data Flow Example (continued)

N1 – Vessel Official number (Conditional based on mode) 

TIA – Net

TIA-Gross

TFS – Schedule Detail Terminal Disbursements (this loop is repeated when sort 

changes)

REF – Sequence Number

N1 – Position Holder – EIN or Taxpayer 637 number 

N1 – Origin Terminal (reporting terminal)

N1 – Carrier

N1 – Destination State (ST) 

FGS – Document Number loop

REF – Sequence Number 

DTM – Document Date 

TIA- Net

TIA- Gross

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document Date

TIA – Net

TIA – Gross

TFS – Schedule Detail Carrier Receipt (this loop is repeated when sort changes) 

REF – Sequence Number

N1 – Origin Terminal 

N1 – Consignor

N1 – Carrier
168

Data Flow Example (continued)

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document Date

TIA- Net

TIA- Gross

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document Date

TIA – Net

TIA – Gross

TFS – Schedule Detail Carrier Deliveries (this loop is repeated when sort 

changes)

REF – Sequence Number 

N1 – Carrier

N1 – Consignor

N1 – Destination Terminal (DT) 

FGS – Document Number loop

REF – Sequence Number 

DTM – Document Date

N1 – Vessel Official Number (Conditional based on mode) 

TIA- Net

TIA- Gross

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document Date

N1 – Vessel Official Number (Conditional based on mode) 

TIA – Net

TIA – Gross

FGS – Document Number loop 

REF – Sequence Number 

DTM – Document Date

N1 – Vessel Official Number (Conditional based on mode) 

TIA – Net

TIA – Gross

813-Table 3 – Trailer

Transaction Set Envelope – SE 

Inner Envelope – GE

Outer Envelope – IEA
169

Appendix E – Qualification Instructions

General Information

Electronic participants (including registered terminal operators, pipeline carriers, ship carriers, and barge 

carriers) are required to qualify their EDI process for the electronic filing of information reports. The 

following instructions are designed to provide the electronic participants the necessary information to 

qualify their electronic filing process. A qualification process has been established that exchanges test 

and feedback files that are processed prior to submitting electronic production files.

Terminal Operator

Please note – important! Due to the requirement for submitting “balanced” monthly transaction reports 

as outlined in the IRS ExSTARS EDI Implementation Guide (IRS Publication 3536), a terminal operator 

must submit a physical ending inventory for the month prior to the date of reporting. This is conveyed 

using the Beginning Inventory (BI) qualifier in the FGS segment of the TFS summary information loop 

(TFS01 = ’T2’). The beginning inventory for each product code reported must be provided for the first 

month of reporting in both qualification and production EDI submissions.

If you do not report the beginning inventories for each product reported, ExSTARS will assume a 

beginning inventory of “zero” (0) gallons and may cause your monthly filing to be “out-of-balance”, 

causing the file to be rejected. Once you have submitted a beginning inventory for a product code, you 

will no longer need to furnish a beginning inventory for that same product code. If you attempt to submit 

at a later date another beginning inventory for a product code for which you have already reported a 

beginning inventory, any subsequent beginning inventory you report will be ignored. The ending 

inventory by product code from the last month of reported activity for that product code will always be 

carried forward as the next reporting month’s beginning inventory.

If you have product codes that have not been previously inventoried at your terminal and were never 

reported in any of your previous ExSTARS EDI Version 4030 format terminal operator reports, you will 

need to provide a beginning inventory of “zero” for the first month of any receipt of that product code 

into your terminal. After providing that initial beginning inventory of “zero,” you will not need to 

provide a beginning inventory for any subsequent reporting periods.

For example:

If you are required to file an October report electronically, you must submit the ending inventory for the 

month of September in the new EDI Version 4030 format found in the IRS ExSTARS EDI 

Implementation Guide (IRS Publication 3536). The ending inventory for September will be the beginning 

inventory for October. The October terminal operator report is due November 30.

Carrier

A petroleum carrier required to file reports electronically must submit the information one month after the 

close of business for the file month.

For example: The October report is due November 30.
170

Qualification Test Files

Carriers and terminal operators will be required to file their reports in the EDI format. These reports will 

contain all the detail for each shipment for the month the Information Provider is required to file. To 

ensure the quality of the information obtained from this filing requirement, the IRS will subject the 

information received to a set of tests. These tests will help guarantee that the information submitted is 

useful.

Prior to the first production filing date, the terminal operators and petroleum carriers will have to submit 

test files to the IRS for validation. The IRS will process the test files through a translator to make sure that 

the information provider's EDI files adhere to the IRS mapping requirements and the American National 

Standards Institute (ANSI) X12 standards.

The T/P Indicator

The IRS will utilize the Test/Production indicator as part of the electronic file. A description of this 

indicator can be found in the IRS EDI Implementation Guide. When submitting test files, you must set the 

ISA15 element to "T" for Test Data.

Qualification: Qualification shall be comprised of the following processes:

1. connectivity testing

2. EDI structure/syntax translation and data validation testing

3. data error correction and

4. data monitoring.

The EDI qualification requirements are provided for a variety of scenarios that are detailed in Table 1. 

The time required to complete qualification will vary by trading partner dependent on the success of 

initial translation maps and data quality. When setting up for qualification, the trading partner should 

have staff dedicated to completing the qualification testing cycle in an expeditious manner enabling a 

quick move to production.

Qualification Prerequisites

Before sending test files for validation, all participants must complete the following steps:

• Complete and submit the required Letter of Application (LOA) paperwork to the IRS.

• Read and understand the IRS Publication 3536 Excise Tax EDI Guide to gain an 

understanding of the approved implementation convention that will be used during 

qualification testing and for the ExSTARS production environment.

• Complete your internal systems testing.

• Take all necessary precautions to ensure that production and test EDI transactions cannot be 

mixed.
171

How to Make Qualification Testing Arrangements with IRS ExSTARS

In response to an approved Letter of Application (LOA), the IRS will provide to the participant Excise 

Tax Contact, identified on the applicant’s LOA, the following:

• User-ID and Password for system access.

• Verification of LOA information submitted.

• Sender-ID (ISA06) and Application Sender’s Code (GS02) and the associated entities.

• IRS-provided 10-character Authorization Code (ISA02) and

• Acknowledgment of Receipt Forms.

Upon returning to the IRS the signed Acknowledgment of Receipt Forms containing the company’s 10-

digit Authorization Code and passwords, your application will be entered into the ExSTARS Letter of 

Application database.

To begin Testing contact the IRS ExSTARS EDI Helpdesk at 216-898-6432. Provide the following 

information:

• Company Name

• EDI Contact Name

• EDI Contact Phone Number

• EDI Contact Email

You will then receive a Welcome Letter by email from the SBSE EDI Help Desk staff. You must complete 

the instructions provided in the Welcome Letter and send your reply in response to the Welcome Letter to the 

to the SBSE EDI Help Desk staff via the same email. l

NOTE: Your reply to the Welcome Letter initiates the ExSTARS qualification process. Uploading files 

without providing the required information in response to the Welcome Letter will not get the process

started.

 Connectivity Testing

This is the initial step that will ensure the ability to transmit and receive electronic files with IRS Excise. 

All data submitted to or received from IRS Excise will be transmitted using Secure Socket Layer (SSL) 

encryption and processed by the IRS Excise ExSTARS system. Instructions for accessing the IRS 

ExSTARS website along with uploading and downloading files have been provided as a separate 

attachment along with this set of test packet instructions.

1. Complete the ExSTARS Welcome Letter.

When participants initiate qualification testing with ExSTARS, they will be emailed a Welcome 

Letter along with telephone and email contact information for the ExSTARS EDI Helpdesk. 

Follow the directions for completing the information which will be used to establish your trading 

partner profile. This information should match the information submitted with your Letter of 

Application to the IRS. Complete and return this form to the sender’s email address.

Once this trading partner profile has been received and entered into the EDI trading partner database you

will be notified via email that ExSTARS is ready to accept your first test file.
172

 2. Upload a test EDI file to ExSTARS.

All files submitted to ExSTARS should be named using the following naming convention: 

NOTE: File names may not contain spaces or special characters and the file extension 

should always be ‘.edi’.

‘Name Control’_’ Sender-ID’_‘transaction set number (i.e., 813)’_‘period being filed (formatted 

mmccyy)’_‘’T’est or’P’roduction’_‘qualifier from BTI13 or BTI14 followed by the extension ‘.edi’.

Example: TOTA_757654321000000_813_052017_T_00.edi

If you have trouble logging into ExSTARS, please contact the IRS ExSTARS EDI Helpdesk for assistance. 

Success for this phase of the qualification process is determined to be:

• The ability of the IRS ExSTARS system to process an EDI file from the participant’s upload 

directory and successfully generate the acknowledgment files based on an accurate trading

partner profile as verified in the test qualification connectivity phase, and the corresponding 

data elements in the trading partner’s envelope and header segments of their EDI test file.

• The participant’s ability to successfully retrieve acknowledgment files from their ExSTARS

download directory and open, read, and understand the acknowledgment files content.

Once connectivity has been established and the method for the uploading and downloading of these files 

has become familiar, it is time to progress to the next step of EDI qualification testing.

EDI Structure/Syntax Translation and Data Validation Testing

This phase of the qualification process will be used to verify that the structure/syntax contained in the 

EDI files submitted by the information provider/transmitter is sound and that the data content contained in 

the files is valid. The files will need to be compliant with EDI ANSI ASC X12 Version 4030 and the IRS 

ExSTARS Publication 3536 Excise Tax EDI Guide guidelines. Items such as field length, loop structures 

and use of supplied ID qualifier codes will be checked during this phase. Data validity is also checked 

during this phase. Items such as validation of EIN numbers, FCN numbers, 637 registration numbers, 

product codes, and state code abbreviations along with out-of-balance conditions, total net reported, and 

total net transported valuations will be checked. Data is also reviewed in terms of the reporting of actual 

fuel movement inventory transactions as opposed to “book inventory” accounting transactions. ExSTARS 

is a physical inventory system, and accounting transactions should not be reported (e.g. zero gallon 

transactions or negative gallon ending inventories). Information providers should use actual EIN, FCN 

and 637 registration numbers in their test files. Transmitters may utilize fictitious EIN and 637 numbers 

(e.g. all 9s) in their transaction sets for qualification purposes. The files may be derived from current or 

historical data and should be information that is representative of a filing period.

1. Submit three consecutive months of original (BTI13 = ‘00’) 813 transaction sets. 

Participants submit an original 813 filing for three consecutive periods (do not submit the 

current month as your first month of qualification testing or you will be unable to submit 

three consecutive months of data). It is imperative that you submit one month at a time, 

waiting for the acknowledgment files in your download directory to identify any

structure of data errors in your file. NEVER submit multiple months of test or 

production files at the same time. If you are submitting a terminal operator report, in the 

first filing period you must submit beginning inventory amounts for each product code at
173

each terminal to achieve a “balanced” file. Please note – Important! If you do not submit

beginning inventories, the ExSTARS system will assume a beginning inventory of “zero” for

each product code in the initial filing period that is reported without a beginning inventory

amount. After the first month’s filing has been accepted without any remaining errors, the

ending inventory for each product code at each terminal will be carried forward as the 

beginning inventory for the next month, regardless if beginning inventories are reported in

subsequent filing periods.

Because all data errors must be resolved before the next period filing will be accepted, it may 

be necessary to contact the ExSTARS EDI Helpdesk to identify data errors such as EINs that 

are either not valid or are valid and not present on the ExSTARS data validation tables. The 

ExSTARS EDI Helpdesk can resolve data errors for test files and during the testing phase, but 

information providers must correct all outstanding data errors with EDI files when they 

are in production. Telephone and email contact information for the ExSTARS EDI Helpdesk 

will be provided when the information provider/transmitter is contacted during Phase I of 

qualification testing that ExSTARS is ready to accept their first EDI test file.

2. Submit Paper Summary Reports for the three consecutive months of original test files.

The Information Provider will be required to submit paper summary reports containing the 

same information as found on Form 720-TO and/or Form 720-CS, without Schedules A & 

B, summarizing the detail information contained in each monthly original test file, as if you 

were filing on paper. This information is used to verify the data transmitted in the EDI files.

• If you are reporting as a terminal operator your report should summarize the receipts into 

and disbursements out of the terminal by product. The beginning inventory, ending inventory

and any gains or losses by product should also be included as part of the summary report.

• If you are reporting as a carrier your report should summarize carrier receipts and carrier 

disbursements by each product code received from and delivered to a terminal.

• If you are filing a combined report as a terminal operator and a carrier, your report 

should summarize the receipts into and disbursements out of the terminal by product. The 

beginning inventory, ending inventory and any gains or losses by product should also be 

included as part of the summary report. Your report should also summarize carrier receipts 

and carrier disbursements by each product code received from and delivered to a terminal.

Success for this phase of the qualification process is determined to be:

• The participant’s ability to successfully submit three consecutive filing periods of original (BTI13

= ‘00’) 813 transaction sets to ExSTARS that process without any outstanding syntax or data 

errors identified in their 997 and 151 acknowledgment files
174

• The participant’s ability to download and translate 997 and 151 acknowledgement transaction 

sets, and take appropriate actions, as needed, dependent on any errors that might have been 

identified within the 997 and 151 acknowledgment transaction sets

• The participant’s ability to download and understand 151 acknowledgments in .txt format, and if

filing a terminal operator report the ability to download and understand the Terminal Inventory

Report (TIR.csv) and take appropriate actions, as needed to correct any inventory issues 

identified in their TIR.csv file or data errors identified in their 151.txt acknowledgment files

• The summary 720 paper report information submitted for the three months of testing coincides 

with the gallon amounts submitted in the three months of EDI test files

Each qualification testing phase may also be utilized on request by production ExSTARS participants to 

test changes in application files and software, user programs, EDI software, backup procedures, and 

exception processing by both the Information Provider/Transmitter and IRS. If an Information Provider or 

Transmitter desires to conduct additional testing that might be required due to internal information system 

changes, new transaction functionality, change of terminals being reported or other reasons after they 

have completed their Version 4030 Data Error Correction Testing phase, contact the ExSTARS EDI 

Helpdesk to initiate additional testing.

Data Error Correction Testing

This phase of the qualification testing process will be used to verify that the information 

provider/transmitter is capable of correcting data errors that are identified in the 151 acknowledgment 

files generated in response to the submission of 813 transaction sets. These data errors must be corrected 

through the submission of error replacement files where the BTI14 value = ‘6R’, and optionally through 

the submission of correction files where the BTI14 value = ‘CO’.

In addition, information providers/transmitters in either test or production status that plan to or are 

required to submit supplemental files must also participate in supplemental file qualification 

testing. They must demonstrate their ability to amend previous filings that were accepted as completed 

without data errors, but contained erroneous information (e.g. a valid but incorrect position holder or a

valid but incorrect carrier EIN, or transactions that reported a valid but incorrect product code). These 

data “mistakes” must be amended through the use of supplemental files where the BTI14 value = ‘6S’ 

(supplemental file). Supplemental files are also used to report transaction activity that is older than 365 

days from the period end date of the current filing month.

For the data error correction qualification testing phase the electronic participant must utilize the 

replacement file method (BTI14 = ’6R’) or data error correction, and optionally the correction (BTI14 = 

‘CO’) method.

3. Using the last test file of the three months of data successfully submitted in Phase II, the 

ExSTARS EDI Helpdesk will intentionally introduce a set of data errors and re-submit 

that original complete test file with the introduced errors that must be corrected. These 

data errors might typically include invalid EINs, invalid state abbreviation codes, invalid 

transaction dates and missing bill of lading/ticket number/document number information for 

individual receipt/disbursement transactions.

4. The information provider/transmitter will receive, download, and process the 997 

Functional Acknowledgment and the 151 Data Acknowledgment. ExSTARS will process the 

813 original file containing the data errors as outlined in Step 1 and generate to the participant 

a 997 Functional Acknowledgment transaction set, a 151 Electronic Filing of Tax Report Data
175

Acknowledgment EDI transaction set, a 151 data acknowledgment in text format, and if the 

information provider is a terminal operator, a Terminal Inventory Report text file.

5. Submit an 813 error replacement test file (BTI14 = ‘6R’) containing all corrected data for 

the errors identified in the 151 Data Acknowledgment, and then optionally repeat steps 1-

2 and submit an 813 error correction test file (BTI14 = ’CO’) containing all corrected data 

for the errors identified in the 151 Data Acknowledgement. It is advantageous if error 

correction is accomplished using the BTI14 = ‘CO’ correction file, because this type of error 

correction file enables the information provider/transmitter to send “error correction codes” that 

will process data as “correct as submitted”. This capability can be crucial to timely error 

correction. The replacement file (BTI14 = ‘6R’) deletes all previously submitted data sent in the 

original file (BTI13 = ‘00’) for the filing period when the “must fix” data errors were

generated, and then is processed in a manner that is like an original file. If there are any must fix 

data errors resulting from the submission of a replacement (BTI14 = ‘6R’) these errors must be 

resolved before the filing period is complete and before an original file for the next filing period 

can be submitted. Whether error correction is accomplished using a correction or replacement 

file, all outstanding “must fix” errors for the filing period must be resolved before that period’s 

filing is acknowledged as complete and the information provider can submit an original file for 

the subsequent month.

6. The information provider/transmitter will receive, download, and process the 997 

Functional Acknowledgment and a 151 Data Acknowledgment. ExSTARS will process the 

813 error correction and/or replacement files submitted in Step 3 that are intended to correct all 

the outstanding “must fix” the data errors that were identified in the 151 acknowledgment files 

in Step 2; and will then generate the corresponding 997 and 151 data acknowledgments, and if 

the information provider is a terminal operator a Terminal Inventory Report text. The goal of 

this Step is to receive a 151 text data acknowledgment or in the PBI06 data element of the 151 

EDI data acknowledgments file stating: “There are no open errors; this period’s filing is 

complete.”

7. If there are still “must fix” data errors identified in the 151 Data Acknowledgment files 

from Step 4, repeat Steps 3 through 5. Steps 3 through 5 will be repeated until the desired 

results have been achieved. The goal of this Step is to receive a 151 text data acknowledgment or 

in the PBI06 data element of the 151 EDI data acknowledgments file stating: “There are no 

open errors; this period’s filing is complete.”

Success for this phase of the qualification process is determined to be:

• The participant’s ability to download and translate 997 and 151 acknowledgement transaction 

sets, and take appropriate actions, as needed, dependent on any data errors that might have been 

identified within the 151 acknowledgment transaction sets.

• The participant’s ability to successfully submit (BTI14 = ‘6R’) 813 transaction sets and 

optionally correction (BTI14 = ’CO’) 813 transaction sets to identify and correct any errors 

identified by the 151 acknowledgment transaction sets.

• The receipt of a 151 text data acknowledgment (or in the PBI06 data element of the 151 EDI data 

acknowledgment) file that states: “There are no open errors; this period’s filing is complete.”
176

Changing the T/P Indicator

Following the successful completion of Data Error Correction Testing, Information Providers will be 

mailed a notice of completion. Upon receipt of this notice, filers must change the test and production 

indicator (ISA15) from “T” to “P”. When filing a production file, you should always set the indicator to 

"P" for Production Data. Filers should begin submission of their monthly electronic 720 TO/CS filings in 

the production environment as soon as they have received this notice of completion.

Please note – Important! It is imperative that terminal operator reports provide a beginning inventory for 

each product code reported in their first production filing. Whenever a product code is reported for the 

first time, a beginning inventory must be included. If the beginning inventory is not provided, the filing 

will generate a data error that will require a correction filing. See the “General Information” section of 

these instructions and IRS Publication 3536 for more information.

Supplemental File Qualification

For the supplemental file (BTI14 = ‘6S’) qualification testing phase the electronic participant must 

submit at least one supplemental (BTI14 = ‘6S’) file to amend and/or append data from a previous filing 

period that has been accepted as complete with no open errors.

1. Using one of the three months of data successfully submitted in Phase II, the ExSTARS EDI 

Helpdesk will identify a set of data in the original completed test file that must be amended 

and appended through the use of a supplemental (BTI14 = ‘6S’) file. These identified data 

amendments might typically require the deletion of transactions associated with a previously 

submitted and valid carrier EIN, FCN or position holder EIN; and the subsequent insertion of 

corresponding transactions associated with a different unique and valid carrier EIN, FCN or 

position holder EIN. In addition, the test supplemental file will also contain a minimum of one 

additional “new” transaction that was not previously reported. The transactions identified to be 

amended by the supplemental file will be conveyed in a text file placed in the participant’s 

download directory. Additional instructions may be transmitted via email or telephone.

2. The information provider/transmitter will submit an 813 supplemental (BTI = ‘6S’) 

transaction set to amend the data previously submitted and accepted for the filing period 

per the instructions in Step 1. ExSTARS will process the 813 supplemental file containing the 

data to be amended as outlined in Step 1 and generate to the participant a 997 Functional 

Acknowledgment transaction set, a 151 Electronic Filing of Tax Report Data Acknowledgment 

EDI transaction set, a 151 data acknowledgment in text format, and if the information provider is 

a terminal operator a Terminal Inventory Report text file.

3. The information provider/transmitter will receive, download, and process the 997 

Functional Acknowledgment and a 151 Data Acknowledgment. The ExSTARS EDI Helpdesk 

will review the changes to the ExSTARS database that were generated by the supplemental file to 

assure that the intended amendments were made. Another goal of this Step is to receive a 151 text 

data acknowledgment or in the PBI06 data element of the 151 EDI data acknowledgments file 

stating: “There are no open errors; this period’s filing is complete.”

4. If the intended changes were not affected, repeat Steps 1 through 3. Steps 1 through 3 will be 

repeated until the desired results have been achieved.
177

Production Data Monitoring

Once data error correction qualification testing has been completed, the IRS ExSTARS qualification 

team will assist the participant in moving to production filings, there will then be a period of 

production data monitoring not to exceed 6 months.

At this time, Information Providers will be sent a notification that data error correction testing was 

successful. Acceptance is valid for the 720-TO and 720-CS electronic filing program only and will 

continue until and unless notified otherwise by the IRS. During this phase the filer will be submitting 

production data, and the ExSTARS EDI Helpdesk will be monitoring the data content being filed for 

reasonableness, error levels and volume.

The participant must continue to submit summary 720TO/CS paper forms as outlined in test step 2 of the

EDI Structure/Syntax and Data Validation testing phase. This will be done on a normal basis for the first 

two (2) to four (4) production filings.

Written notification from the IRS via mail, password protected PDF or fax will be sent when production 

monitoring is completed, at which time Information Providers will no longer be required to submit 

summary 720TO/CS paper reports with their monthly electronic filings to ExSTARS.

When formal monitoring is completed, the filers will be periodically reviewed on a random basis. Error 

and data monitoring as a whole will be followed and if a trend of an increase in problems occurs, or an 

identified problem occurs repeatedly, the filer may be contacted to determine if assistance may be 

provided to help resolve the issue(s).
178

TABLE 10: – ExSTARS EDI QUALIFICATION 

TESTING SCENARIOS

ExSTARS

EDI

TESTING

SCENARIO

PHASE I

CONNECTIVITY

TESTING

PHASE II

EDI

STRUCTURE/

SYNTAX and

DATA

VALIDATION

PHASE III

DATA ERROR

CORRECTION

TESTING

PHASE IV

PRODUCTION

DATA

MONITORING

NEW

ExSTARS

PARTICIPANTS

REQUIRED REQUIRED REQUIRED REQUIRED

4030

APPROVED EXSTARS INFO

PROVIDERS REQUESTING

TESTING FOR INTERNAL

APPLICATION CHANGES, NEW

SOFTWARE, NEW

TRANSACTION FUNCTIONS,

ETC.

OPTIONAL OPTIONAL OPTIONAL OPTIONAL

4030

APPROVED EXSTARS

TRANSMITTERS

REQUESTING TESTING FOR

INTERNAL APPLICATION

CHANGES, NEW SOFTWARE,

NEW TRANSACTION

FUNCTIONS, ETC.

OPTIONAL OPTIONAL OPTIONAL N/A

4030

EXSTARS

TRANSMITTERS/INFORMATION

PROVIDERS

REQUESTING TESTING FOR

SUPPLEMENTAL

TRANSACTION (BTI14 = ”6S”)

N/A N/A REQUIRED N/A
179

Appendix F – EDI Filing Checklist

□ Obtain the most current IRS Publication 3536, Excise Tax EDI Guide, Forms 720-TO & 

720-CS, and Instructions.

□ Complete and submit the appropriate Letter of Application (LOA).

• Optional attachments:

■ Form(s) 8821 for 6103(c) consent including list of state agencies.

■ Form(s) 8821 for Information Providers electing to use third-party transmitters.

□ Receive the IRS response to your LOA application with the qualification packet documents,

User-IDs and return the signed acknowledgement of receipt to the IRS.

□ Access the IRS ExSTARS website, as described in Phase 1, if applicable, for connectivity 

testing.

□ Complete the Phase 2 qualification of compliance with Appendix E – Qualification Instructions 

ANSI ASC X12 syntax/structure and conformance with the ExSTARS implementation guide.

□ Complete the Phase 3 qualification, confirming data and error correction ability. Submit 

summary reports summarizing the contents of test files.

□ When you receive written notification from IRS that your company has successfully passed Phase 3 

qualification, change test indicator in ISA15 to “P” for Production Data.

□ Begin monitored production filings under the Phase 4 production and data monitoring. Submit 

summary reports summarizing the contents of production files until written receipt from the IRS

that production monitoring is concluded. Summary reports will no longer be required after this 

notification.

□ Continue production submission of timely and accurate filings to

ExSTARS.
180

Appendix G – Letter of Application (LOA)

Sample Letter of Application for a Terminal Operator and/or Carrier

Date

[Firm Name]

1234 Main Street

Norman, OK 73069

637 Registration #

Internal Revenue Service

Attn: Excise Unit – Stop 5701G

Cincinnati, OH 45999 □ 4030 New

□ 4030 Revised

To whom it may concern:

This letter is a [New or Revised] application to participate in the IRS Electronic Filing Program for 

Forms 720-TO and 720-CS.

[Firm Name] understands and agrees to the following, which are prerequisites for participation in the 

electronic filing program.

• Comply with all electronic filing and security guidelines set forth in the Excise Tax EDI Guide -

Publication 3536,

• Abide by the record keeping requirements set forth in Internal Revenue Code Section 6001.

If the Authorized Signatory changes, [Firm Name] will notify the Internal Revenue Service, by the 

submission of a Revised Letter of Application, signed by the new Authorized Signatory, no later than 

5 days before the filing of another information report. [Firm name] understands this action will result 

in the issuance of a new Authorization Code that must be used for the next submission.

In accordance with the requirements defined in the Excise Tax EDI Guide - Publication 3536, 

the 10-digit Security Code (ISA04) for [Firm Name] is as follows:

□□□□□□□□□□

Attached is a list of the terminals that [Firm name] operates listed by the grouping election, including 

those that are active, inactive, closed, or of any other status.

Also attached is a list of all terminals that will submit electronic Form 720-TO / CS files to the IRS under

[Firm name]

EIN: □□□□□□□□□

[Firm Name] [will/will not] use an approved third-p a rt y transmitter to submit electronic 720-TO 

and/or 720-CS information to the Internal Revenue Service.

Transmitter’s Company Name EIN Contact person Telephone Number
181

Please issue User-ID and password to the following individuals who will send and retrieve electronic files 

and may be contacted by IRS regarding our participation in the Form 720-TO/ CS Electronic Filing 

Program:

Excise Tax Contact:

Name: (First, MI, Last) 

EDI Contact:

Telephone / FAX Number email address

Name: (First, MI, Last) Telephone / FAX Number email address

Each time the 10-digit Security Code, and the 10-digit IRS Authorization Code appears in my electronic 

submission, I understand these codes represent the authorized signature, as if I had actually signed the 

report on behalf of [Firm Name], including the following statement:

“Under penalties of perjury, I declare that I have examined this report and accompanying schedules, and, 

to the best of my knowledge and belief, they are true, correct and complete.”

Signature of Electronic Filer’s Authorized Signatory

Print Name (First, MI, Last)

Title

Telephone number

Email address

Enclosures (Do not add to your application the enclosures below unless the enclosure is included with the submitted 

application.):

Lists of grouped terminals and TCNs as directed above (if applicable)

Form 8821 for report to transmitter 997 and 151 acknowledgments and terminal inventory reports 

Form 8821, IRC 6103 (c) consent form (concerning state disclosure consent)
182

Approved Terminal Grouping Election Information

[ Firm Name ]

Company EIN: □□□□□□□□□

15-digit Interchange Sender ID (ISA06) (Left justified with no embedded spaces or blanks):

□□□□□□□□□□□□□□□

2–15-digit Application Sender’s Code (GS02) (Left justified with no embedded spaces or blanks):

□□□□□□□□□□□□□□□

Group Filing Options(check one)

□ Carrier only

□ All TCNs – one file containing all TCNs, submit only one ISA06/GS02 and 

use EIN for ISA06 value

□ Individual TCNs – only one TCN reported per file, submit one unique ISA06/GS02 

per TCN and use TCN for ISA06 value

□ Group of TCNs – terminal operator defined groups of TCNs in separate files, submit

one unique ISA06/GS02 for each defined TCN group and use any value other than TCN or 

EIN for ISA06

□ Group of TCNs – including Carrier

List of Terminals for each Group of TCNs

TCN Terminal Name State of TCN location Status

Note: Attach a separate list for each different Interchange Sender ID (ISA06) under which reports will be filed. See 

instructions for grouping of multiple terminals in Section III of IRS Publication 3536. Each list must include all the 

information above as well as the TCN list by Group.

This LOA is a sample layout intended to be printed on company “letterhead” with the relevant information 

necessary to begin the ExSTARS EDI process and must be signed by someone authorized in the corporation to sign 

an IRS Tax report. Subsequent changes, except for a change in the authorized signatory or the 10-digit Security 

Code (ISA04) may be made by any of the users identified by the company as the company contacts by email, FAX,

or letter to the ExSTARS Help Desk. When preparing your LOA do not include the sample letter head or footers. Do not

include the note in the sample as part of your LOA. Do not copy the items in the sample letter listed under the enclosure

unless it is attached with you LOA.
183

Sample Letter of Application for a Transmitter

Date

[Firm name]

1234 Main Street

Norman, OK 73069

Internal Revenue Service

Attn: Excise Unit – Stop 5701G

Cincinnati, OH 45999 □ 4030 New

□ 4030 Revised

To whom it may concern:

This letter is an application to participate in the IRS Electronic Filing Program for Forms 720-TO and 

720-CS as a transmitter.

The following name(s), telephone number(s) and email(s) of the individual(s) to be issued User-IDs, 

logon and passwords and may be contacted within [Firm name] regarding our participation in the Forms 

720-TO and 720-CS Electronic Filing Program:

Primary Contact:

Name: (First, MI, Last) 

Contact:

Telephone / FAX Number email address

Name: (First, MI, Last) Telephone / FAX Number email address

Transmitter EIN: □□□□□□□□□

The 10-digit Security Code (ISA04) for testing is as follows:

□□□□□□□□□□

The 15-digit Interchange Sender ID (ISA06):

□□□□□□□□□□□□□□□

The 2-15 digit Application Sender’s Code (GS02) (Left justified with no embedded spaces or blanks):

□□□□□□□□□□□□□□□
184

[Firm name] LOA for Transmitter

I understand that, upon acceptance into the electronic filing program, [Firm name] will be added to the 

published list of IRS Approved Transmitters.

I understand and agree to prerequisites for participation in the Forms 720-TO and 720-CS electronic filing 

program.

I will comply with all electronic filing and security guidelines in the Excise Tax EDI Guide – Publication 

3536.

Signature of Transmitter’s Authorized Signatory

Print Name (First, MI, Last)

Title

Telephone number

Email address
185

Appendix H – Form 8821 Example

 Third Party Transmitter to receive EDI response files example:

Form 8821

(Rev. January 2021)

Department of theTreasury

Internal Revenue Service

Tax Information Authorization ► Goto www.irs.gov/Fonn8821 for instructions and the latest information.

► Don't sign this form unless all applicable lines have been completed.

► Don't use Form 8821 to request copies of your tax returns

or to authorize someone to represent you. See instructions.

Oll,1BNo. 1545-1165

For IRS Use Only

N e

Telephone

Ft.r1dion ------

Datg

1 Taxpayer information. Taxpayer must sign and date this form on line 6.

Taxpayer name and address Taxpayer identification number(s)

SAW Oil Company, Inc 12-3456789

Daytime telephone number Plan number (if applicable)

325-555-2121

11 Main Street

Ponotoc, TX 79869

2 Designee(s). If you wish to name more than two designees, attach a list to this form. Check here if a list of additional 

designees is attached ► D

Name and address

EDI Transmitter

CAF No. None

PTIN ---------------------------------------------- ---- ----------------

1234 Main Street Colombus, NY 11111

Telephone No. _ Fax No.

301-555-1234 ------------------------------------------ --·

Check if to be sent cop ies of notices and communications □

Name and address

Check if new: Address [Z] Tele hone No. [Z] Fax No. D

CAF No. ----------------------------------------- --------------------

PTIN

Telephone No. _ ------------------------------------------ --·

Check if to be sent copies of notices and communications D

Fax No.

Check if new: Address D Telephone No. D Fax No. D

3 Tax information. Each designee is authorized to inspect and/or receive confidential tax information for the type of tax, forms, 

periods, and specific matters you list below. See the line 3 instructions.

D By checking here, I authorize access to my IRS records via an Intermediate Service Provider.

(a)

Type of Tax Information (Income, Employment, Payroll, Excise, Estate, Gift, Civil Penalty, Sec. 4980H Payments, etc.)

(b)

Tax Form Number

(1040,941, 720, etc.)

(c)

Year(s) or Period(s)

(d)

Specific Tax Matters

Excise 720-TO & electronic equivalent 1/1/2023 thru 12/31/2026 Receive TS-997 & TS-151

Excise 720-TO & electronic equivalent 1/1/2023 thru 12/31/2026 and related messages

4 Specific use not recorded on the Centralized Authorization File (CAF). If the tax information authorization is for a 

specific use not recorded on CAF, check this box. See the instructions. If you check this box, skip line 5 . ► [Z]

5 Retention/revocation of prior tax information authorizations. If the line 4 box is checked, skip this line. If the line 4 box 

isn't checked, the IRS will automatically revoke all prior tax information authorizations on file unless you check the line 5

box and attach a copy of the tax information authorization(s) that you want to retain . ► D

To revoke a prior tax information authorization(s) without submitting a new authorization, see the line 5 instructions.

6 Taxpayer signature. If signed by a corporate officer, partner, guardian, partnership representative (or designated 

individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify that I have 

the legal authority to execute this form with respect to the tax matters and tax periods shown on line 3 above.

► IF NOT COMPLETED, SIGNED, AND DATED, THIS TAX INFORMATION AUTHORIZATION WILL BE RETURNED.

► DON'T SIGN THIS FORM IF IT IS BLANK OR INCOMPLETE.

Signature Date

Print Name Title (if applicable)

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat.No. 11596P Form 8821 (Rev. 01-2021)
186

□ □ □

 Company State IRC 6103 (c) consent example:

Form 8821

(Rev. January 2021)

Department of the Treasury

Internal Revenue Service

Tax Information Authorization

►Goto www.irs.gov/Fonn8B21 for instructions and the latest information.

► Don't sign this form unless all applicable lines have been completed.

► Don't use Form 8821 to request copies of your tax returns

or to authorize someone to represent you. See instructions.

 0MB No 1545-1165

For IRS Use Only

Received by

Name

Telephone

Function -------

Date

1 Taxpayer information. Taxpayer must sign and date this form on line 6.

Taxpayer name and address Taxpayer identification number(s)

JCL Company, Inc

12-3456789

Daytime telephone number Plan number (if applicable)

325-555-2121

123 Main Street

Norman, OK 73069

2 Designee(s). If you wish to name more than two designees, attach a list to this form. Check here if a list of additional

designees is attached ► D

Name and address GAF No. None

State Agency

(per 6103 Consent)

Check if to be sent copies of notices and communications 

Name and address

PTIN

Telephone No. 3_0_1-_5_55_-_1_23_4

Fax No.

Checkif_n_e_w_:_A_d_d_r-es-s G'] -T-e-le_p_h_o_n_e_N_0o_. -F_a_x_N_o_. =

GAF No.

PTIN

Check if to be sent copies of notices and communications D

Telephone No.

Fax No.

Checkif_n_e_w_:_A_d_d-re_s_s =-T_e_l_e_p_h_o_n_e_N_o_. =--F-ax_N_o-.

3 Tax information. Each designee is authorized to inspect and/or receive confidential tax information for the type of tax, forms, 

periods, and specific matters you list below. See the line 3 instructions.

D By checking here, I authorize access to my IRS records via an Intermediate Service Provider.

(a)

Type of Tax Information (Income,

Employment, Payroll, Excise, Estate, Gift,

Civil Penalty, Sec. 4980H Payments, etc.)

(b)

Tax Form Number

(1040, 941, 720, etc.)

(c)

Year(s) or Period(s)

(d)

Specific Tax Matters

Excise 720-TO & electronic equivalent 1/1/2023 thru 12/31/2026 Attached 6103(c) Consent

Excise 720-TO & electronic equivalent 1/1/2023 thru 12/31/2026 Attached 6103(c) Consent

4 Specific use not recorded on the Centralized Authorization File (CAF). If the tax information authorization is for a 

specific use not recorded on CAF, check this box. Seethe instructions. If you check this box, skip line 5 ► [2]

5 Retention/revocation of prior tax information authorizations. If the line 4 box is checked, skip this line. If the line 4 box 

isn't checked, the IRS will automatically revoke all prior tax information authorizations on file unless you check the line 5

box and attach a copy of the tax information authorization(s) that you want to retain ► D

To revoke a prior tax information authorization(s) without submitting a new authorization, see the line 5 instructions.

6 Taxpayer signature. If signed by a corporate officer, partner, guardian, partnership representative (or designated 

individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify that I have 

the legal authority to execute this form with respect to the tax matters and tax periods shown on line 3 above.

►IF NOT COMPLETED, SIGNED, AND DATED, THIS TAX INFORMATION AUTHORIZATION WILL BE RETURNED.

► DON'T SIGN THIS FORM IF IT IS BLANK OR INCOMPLETE.

Signature Date

Print Name Title (if applicable)

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11596P Form 8821 (Rev. 01-2021)

D
187

Appendix I - IRC § 6103 (c) Consent Language

To facilitate more efficient electronic filing and dissemination of motor fuel information with other 

taxing or information collecting authorities, I am executing this consent to disclose otherwise 

confidential excise and entity tax information that I file electronically on Forms 720-TO and/or 720-CS 

information returns. This consent applies only to state codes that I designate (“designated states”) on 

Form 8821, Tax Information Authorization. I authorize the IRS to release all information reported with 

respect to the state agency(s) represented by the state code(s) I submit on the Form 8821. Attached is a 

complete list of the state agencies responsible for the collection of motor fuel tax, and the corresponding 

2-digit state codes, to which this consent applies. Furthermore, I also authorize the release of

corresponding IRS display name information associated with any of my data submission.

I understand that the agency receiving the information is not bound by IRS confidentiality laws and may 

use the information for any purpose as permitted by state law. The consent is effective on the date this

Form 8821 is executed and remains in effect thereafter for all 720-TOs or 720-CSs filed by me within 3 

years of that date.

I may revoke this consent by notifying IRS in writing. The revocation will only be effective after IRS has 

processed it, and no further disclosure to any state will be made based on this consent.
188

AL

AK

Alabama

Alaska

Department of Revenue

Department of Revenue

AZ Arizona Department of Transportation

AR Arkansas Department of Finance and 

Administration

CA California Board of Equalization

CO Colorado Department of Revenue

CT Connecticut Department of Revenue 

Service

DE Delaware Department of Transportation

FL Florida Department of Revenue

GA Georgia Department of Revenue

HI Hawaii Department of Taxation

ID Idaho Tax Commission

IL Illinois Department of Revenue

IN Indiana Department of Revenue

IA Iowa Department of Revenue and 

Finance

KS Kansas Department of Revenue

KY Kentucky Revenue Cabinet

LA Louisiana Department of Revenue

ME Maine Maine Revenue Services

MD Maryland Comptroller of Treasury

MA Massachusetts Department of Revenue

MI Michigan Department of Treasury

MN Minnesota Department of Revenue

MS Mississippi Tax Commission

MO Missouri Department of Revenue

MT Montana Department of Transportation

NE Nebraska Department of Revenue

NV Nevada Department of Taxation 

Department of Motor

Vehicles

NH New Hampshire Department of Safety
189

NJ New Jersey Department of Treasury

Director of Taxation

NM New Mexico Tax & Revenue

Department

NY New York Department of Tax and

Finance

NC North Carolina Department of Revenue

ND North Dakota Tax Commissioner

OH Ohio Department of Taxation

OK Oklahoma Tax Commission

OR Oregon Department of

Transportation

PA Pennsylvania Department of Revenue

RI Rhode Island Department of Admin

SC South Carolina Department of Revenue

SD South Dakota Department of Revenue

TN Tennessee Department of Revenue

TX Texas Comptroller

UT Utah Tax Commission

VT Vermont Commissioner of Motor

Vehicles

VA Virginia Department of Motor

Vehicles

WA Washington Department of Licensing

WV West Virginia Department of Tax and

Revenue

WI Wisconsin Department of Revenue

WY Wyoming Department of

Transportation

DC District of 

Columbia

Office of Tax and Revenue
190

Appendix J – Glossary

A

Acknowledgment (ACK): The IRS acknowledges the receipt of every electronic information report. 

These reports are filed using the American National Standards Institute (ANSI) Accredited Standards 

Committee (ASC) X12 standards for electronic data interchange (EDI). There are two types of 

acknowledgment files that will be created by the IRS - the Transmission Acknowledgment File and the 

Validation Acknowledgment File.

ANSI (American National Standards Institute): was founded in 1918 as a nonprofit organization 

chartered to coordinate and maintain national standards in the United States.

Approved facility: a storage location within the motor fuel or renewable fuel production, bulk transfer, r 

terminal system that has a Facility Control Number (FCN) and is operated by an IRS 637 Registrant.

Approved facilities include refineries (RCN) and terminals (TCN). The list of facilities can be found at 

www.irs.gov/businesses/small-businesses-self-employed/excise-summary-terminal-activity-reportingsystem-exstars.

Approved terminal: a terminal that is operated by a taxable fuel registrant that is a terminal operator.

ASC X12 (Accredited Standards Committee): In 1979, the American National Standards Institute (ANSI) 

chartered the Accredited Standards Committee (ASC) X12 to develop uniform standards for interindustry electronic exchange of business transactions – electronic data interchange (EDI). The members 

of ASC X12 come together to develop and maintain EDI standards. The X12 standards establish a 

common, uniform business language to allow computers to communicate across town or around the 

world.

ASTM (American Society for Testing and Materials): the organization that maintains standards and 

specifications for various liquid products.

Authorization Code (ISA02): is a 10-character code assigned by IRS to the Authorized Signatory to 

complete the Electronic Signature. If the Authorized Signatory changes, the Information Provider must 

submit a revised LOA and a new Authorization Code will be assigned.

Authorized Signatory: person who is authorized by the Information Provider to sign Form 720-TO 

and/or Form 720 CS.

B

Blender: any person that produces blended taxable fuel.

BA: product reclassification or conversion of products at the terminal that results in a product code 

change. Examples include: (a) conversion of diesel fuel #2 undyed to diesel fuel low sulfur dyed; (b) 

reclassification of jet fuel to kerosene, high sulfur dyed diesel, or diesel fuel #1 undyed. Product 

reclassifications itemize changes, in volume, of at least one liquid product and another liquid product, 

with no physical movement of the product. Product reclassifications may be reported in summary by a set 

of product reclassifications at the end of the filing period or in detail at the time of product disbursement.

BTI (Beginning Tax Information): is a segment in Table 1 of the TS-813 that is part of the Transaction 

Set Header section. The BTI identifies the IRS and the Information Provider.
191

Bulk carrier/ bulk transport carrier: the company that operates a pipeline, barge, or ship or other 

vessels to transport liquid product. Companies that operate only transport trucks and rail cars are not bulk 

carriers.

Bulk disbursement: a disbursement of liquid product from a terminal by pipeline, barge, ship, or other 

vessel.

Bulk receipt: a receipt of liquid product into a terminal by pipeline, barge, ship, or other vessel.

Bulk transfer/terminal system: the taxable fuel distribution system consisting of refineries, pipelines, 

vessels, and terminals. Thus, taxable fuel in a refinery, pipeline, vessel, or terminal is in the bulk 

transfer/terminal system. Fuel in the fuel supply tank of any engine, or in any tank car, rail car, trailer, 

truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system.

C

Carrier: any person who owns, operates, or otherwise controls a pipeline, barge, ship, vessel, railcar, 

truck, or other vehicle to transport liquid product to or from a terminal.

Does this need to be expanded. Tug vs barge

Carrier Deliveries: reportable on Schedule B of Form 720-CS; any transactions where a pipeline, barge, 

ship, or other vessel delivers liquid product to a terminal.

Carrier Receipts: reportable on Schedule A of Form 720-CS; any transactions where a pipeline, barge, 

ship, or other vessel receives liquid product from a terminal.

Consignor: is the person who hires the carrier to transport liquid product.

Control Number: is a number assigned by the sending EDI partner to identify EDI documents 

transmitted to the receiving partner.

D

Data Element: is the smallest unit of information in a segment that can convey information. Data 

elements are defined in the Data Element Dictionary. An example of a data element is TIA04. This data 

element can be found in the TIA segment that carries shipping document net gallons, “TIA04 – quantity 

in net gallons”.

Data Element Dictionary: is a book published by DISA every year with new and updated standards. A 

reference number is assigned to each data element in the dictionary. For each data element, the dictionary 

specifies the name, description, type, and minimum/maximum length. For ID-type data elements, the 

dictionary lists all code values and their definitions or indicates in an appendix where the valid code list 

can be obtained.

Data Element Separator: is a defined character used to separate the information in a data element from 

information in another data element. This character defines where a data element ends and the next one 

begins. The IRS requires the tilde ( ~ ) to be used as the data element separator.

Data Segment: is an intermediate unit of information in a transaction set. A segment consists of 

logically related data elements in a defined sequence: a predetermined segment identifier (which is not a 

data element), one or more data elements, each preceded by a data element separator, and a segment
192

terminator. Data segments are defined in the Segment Directory, which gives the segment identifier, 

name, purpose, and the data elements it contains in their specified order. Contiguous optional data 

elements that appear at the end of a segment that are not used are omitted; transmission of the segment 

terminator signifies this omission. Successive data element separators between the data elements used 

indicate the omission of data elements.

DISA (Data Interchange Standards Association, ASC X12 Secretariat): is a not-for-profit organization that 

supports the development and use of EDI standards in electronic commerce. In 1987, in response to the 

rapidly growing number of industries employing X12 standards, DISA was chartered by ANSI to provide 

ASC X12 with administrative services. In addition to supporting national standardization efforts, DISA 

offers the opportunity for its members to participate in the international standards-setting process through 

its affiliation with the United Nations for Electronic Data Interchange for Administration, Commerce and 

Transportation (UN/EDIFACT).

Deep draft ocean-going vessel: a vessel, designed primarily for use on the high seas, with a draft of more 

than 12 feet.

Delimiter: a character that separates elements. A delimiter tells the computer where one element ends 

and the next one begins.

Delivering Party: the delivering party is the party that is the position holder in the terminal who provides 

product in non-bulk over a terminal rack to his exchange partner (receiving party) in an exchange 

agreement.

Destination State: any state, territory, foreign country, or sovereign nation to which any reportable motor 

fuel is directed for delivery into any storage facility, receptacle, container, or any type of transportation 

equipment, for purpose of resale or use.

Destination Terminal: location with an FCN where product is shipped; reportable on Form 720 –CS.

Diesel fuel: any liquid that, without further processing or blending, is suitable for use as a fuel in a dieselpowered highway vehicle or diesel-powered train. Diesel fuel does not include gasoline, kerosene, 

excluded liquid, No. 5 and No. 6 fuel oils covered by ASTM specification D 396, or F-76 (Fuel Naval 

Distillate) covered by military specification MIL-F-16884.

Disbursement: any transaction that decreases the inventory of a liquid product at a terminal; includes all 

physical removals of liquid product from a terminal and product reclassifications.

DTM (Date/Time Reference): segment is used to carry a date in CCYYMMDD format (Century, Year, 

Month, Day). This segment is used to report the period end dates, ending inventory date, and transaction 

dates or shipping document date. The period end date must be the last day of the month you are reporting

and cannot be a date in the future.

Decryption: reverse application of an encryption algorithm to encrypted data, thereby restoring those 

data to their original, unencrypted state. See also encryption.

E

EDI (Electronic Data Interchange): is a computer-to-computer exchange of routine business data in a 

standard format. For pure EDI computer-to-computer means original or sending application program-toprocessing or receiving application program. EDI consists only of business data, not verbiage or freeform messages.
193

EDI Translation Software: is software that translates or converts application data in and out of the ANSI 

X12 format.

EIN (Employer identification number): is a 9-digit number that IRS assigns in the following format: 00-

0000000. However, for employee plans, an alpha (for example, P) or the plan number (e.g., 003) may 

follow the EIN. The IRS uses the number to identify taxpayers who are required to file various business 

tax reports. EINs are used by employers, sole proprietors, corporations, partnerships, nonprofit 

associations, trusts, estates of decedents, government agencies, certain individuals, and other business 

entities.

Electronic Participant: is an Information Provider or Transmitter who has applied to participate in the 

Form 720-TO/CS Electronic Filing Program.

Electronic Signature: is a 20-character code that consists of the 10-character Security Code (ISA04) 

provided by the Electronic Participant in their LOA and the 10-character Authorization Code (ISA02) 

assigned by the IRS as part of the LOA process. These two codes are used in each EDI transmission for 

purposes of signing electronically filed Forms 720-TO and/or 720-CS.

Element: (Data Element – see definition)

Element Separator: (Data Element Separator – see definition)

Enterer: generally, means the importer of record (under customs law) with respect to the taxable fuel. 

However, if the importer of record is acting as an agent (for example, the importer of record is a customs 

broker engaged by the owner of the taxable fuel), the person for whom the agent is acting is the enterer. If 

there is no importer of record for taxable fuel entered into the United States, the owner of the taxable fuel 

at the time it is brought into the United States is the enterer. (See also Importer of Record below.)

Envelope: is the control structure of the EDI file. It encloses the EDI message.

Exchange: (see definition of Two-party exchange)

Excluded liquid: any liquid that –

(1) Contains less than four percent normal paraffins; or

(2) Has a --

(i) Distillation range of 125 degrees F. or less;

(ii) Sulfur content of 10 ppm or less; and

(iii) Minimum color of +27 Saybolt.

ExSTARS (Excise Summary Terminal Activity Reporting System): the system being utilized by IRS

to gather and analyze taxable fuel information to be used for determining if proper Excise Tax 

liabilities are being reported to federal and state governments.

Encapsulation: wrapping of data in a particular protocol header. For example, Ethernet data are wrapped 

in a specific Ethernet header before network transit. Also, when bridging dissimilar networks, the entire 

frame from one network is simply placed in the header used by the data link layer protocol of the other 

network. See also tunneling.
194

Encryption: application of a specific algorithm to data to alter the appearance of the data making them 

incomprehensible to those who are not authorized to see the information. See also decryption.

Exports. Reportable products leaving the US. Only the transaction codes listed are allowed – i.e., EJ, 

ER, EB, ES or EP (for pipeline). Reporting the destination country is optional (see Country Code List).

F

Facility Control Number: A number that designates a storage location within the motor fuel, or 

renewable fuel production or the bulk transfer / terminal system. Facilities include refineries (RCN), 

approved terminals (TCN), biodiesel production facilities (BCN), or ethanol production facilities (ECN). 

The list of facilities can be found at www.irs.gov/businesses/small-businesses-self-employed/excisesummary-terminal-activity-reporting-system-exstars/excise.

Foreign flag vessel: a vessel that is registered outside of the United States.

FGS (Form Group Segment): is used to group like kind information. This segment carries information

about a section or data group on a form or schedule. This segment is used to report the ending inventory 

by product and the shipping document number.

Finished gasoline: all products (including ethanol mixture [as defined in section 48.4081-6(b)(2)]) that 

are commonly or commercially known or sold as gasoline and are suitable for use as a motor fuel, other

than products that have an ASTM octane number of less than 75 as determined by the motor method.

FTA (Federation of Tax Administrators): organized in 1937, its membership includes the principal tax 

collection agencies of the 50 states, the District of Columbia, and New York City. Its mission is to 

improve the quality of state tax administration by providing services to state tax authorities and 

administrators. These services include research and information exchange, training, and 

intergovernmental and interstate coordination. The Federation also represents the interests of state tax 

administrators before federal policymakers where appropriate.

Functional Acknowledgment (TS-997): is a transaction set is used to acknowledge the results of the 

syntactical analysis of the electronic document. This acknowledgment shall not be acknowledged, 

thereby preventing an endless cycle of acknowledgments of acknowledgments. The ANSI standards 

contain the format and establish the data contents of the Functional Acknowledgment Transaction Set 

(997) for use within the context of an Electronic Data Interchange (EDI) environment (see Transmission 

Acknowledgment).

Functional Group Header: indicates the beginning of a functional group and to provide control 

information. The data interchange control number GS06 in this header must be identical to the same data 

element in the associated functional group trailer, GE02. A functional group of related transaction sets, 

within the scope of X12 standards, consists of a collection of similar transaction sets enclosed by a 

functional group header and a functional group trailer.

Functional Group Trailer: indicates the end of a functional group and to provide control information. 

The data interchange control number GE02 in this trailer must be identical to the same data element in the 

associated functional group header, GS06. The use of identical data interchange control numbers in the 

associated functional group header and trailer is designed to maximize functional group integrity. The 

control number is the same as that used in the corresponding header.
195

G

Gain/Loss: For each product at each terminal, the net change in physical inventory (gallons) not 

accounted for by the receipts and disbursements reported during the period.

Gasoline: finished gasoline and gasoline blendstocks.

Gasoline blendstocks: Alkylate; Butane; Butene; Catalytically cracked gasoline; Coker gasoline; Ethyl 

tertiary butyl ether (ETBE); Hexane; Hydrocrackate; Isomerate; Methyl tertiary butyl ether (MTBE); 

Mixed xylene (not including any separated isomer of xylene); Natural gasoline; Pentane; Pentane 

mixture; Polymer gasoline; Raffinate; Reformate; Straight-run gasoline; Straight-run naphtha; Tertiary 

amyl methyl ether (TAME); Tertiary butyl alcohol (TBA) gasoline grade; Thermally cracked gasoline; 

Toluene; and Transmix containing gasoline. Gasoline blendstocks does not include any product that 

cannot, without further processing, be used in the production of finished gasoline. For example, a mixed 

hydrocarbon stream that is produced in a natural gas processing plant is not a gasoline blendstock if the 

stream cannot be used to produce finished gasoline without further processing.

GE: (Functional Group Trailer – see definition)

Gross gallons: the total product measured in U.S. gallons without temperature or barometric adjustments.

GS: (Functional Group Header – see definition)

H

Header: is the portion of the message that precedes the actual body and trailer of the business transaction. 

The header section is illustrated in this publication.

I

Imports: Reportable products brought into the US by an importer of record /enterer. Only the transaction 

codes listed are allowed – i.e., IJ, IR, IB, IS, or IP (for pipeline). Reporting the count of origin is optional 

(See Country Code List).

Note: an import is only reported when the product is first entered into the US. Fuel is no longer 

characterized as an import after the fuel product enters the US.

Importer of Record (IOR): U.S. Customs Service regulations at 19 CFR § 101.1(l) define an importer as 

the "person primarily liable for the payment of any duties on the merchandise, or an authorized agent 

acting on his behalf." The importer may be: (1) The consignee, or (2) The importer of record, or (3) The 

actual owner of the merchandise, if an actual owner’s declaration and superseding bond has been filed in 

accordance with § 141.20 of this chapter, or (4) The transferee of the merchandise, if the right to 

withdraw merchandise in a bonded warehouse has been transferred in accordance with subpart C of part 

144 of this chapter. (See also Enterer above.) If the Terminal Operator cannot determine the EIN of the 

Carrier, Enterer, or Importer of Record and vessel is a foreign flag vessel, they may use the value 

“444444444” in the carrier N1 segment when the mode code is either ‘IB’ or ‘IS’.

Information Provider: terminal operators; pipeline operators; and vessel operators. Operators of 

domestic deep draft ocean-going vessels are also included.
196

Information reports: Form720-TO and Form 720-CS and schedules thereto; including their electronic 

equivalents in EDI format.

Interchange: an electronic grouping of EDI transmission data, exchanged between trading partners. An 

interchange consists of electronic business documents such as terminal reports, carrier reports, invoices, 

etc.

Interchange Acknowledgment: indicates the success or failure of a particular interchange transmission. 

It does not imply acceptance of the EDI documents that make up the interchange.

Interchange Control Number: is a number assigned by the Information Provider or Approved Excise 

Third Party Transmitter that uniquely identifies the interchange envelope from other interchange 

envelopes created by the Information Provider/Transmitter.

IEA: (Interchange Trailer – see definition)

Interchange Envelope: is the control structure or outer envelope of the EDI file. The outer envelope 

identifies both the sending and receiving parties. It contains security and standards information as well as 

the date the envelope was created. This standard provides the interchange envelope of a header segment 

(ISA) and trailer segment (IEA) for the interchange through a data transmission.

Interchange Header: contains the Information Provider or Approved Excise Third Party Transmitter and 

the IRS EDI identification, the date and time, and a control number that uniquely identifies the 

interchange. It also defines the Data Element Separator, the Sub-element Separator, and the Segment 

Terminator to be used throughout the interchange. It defines the start of an interchange of zero or more 

functional groups and interchange-related control segments.

Interchange Trailer: contains information to match it with its Interchange Header and audit trailer 

information to ensure that no data were lost during the transmission. It defines the end of an interchange 

of zero or more functional groups and interchange-related control segments.

Inventory: quantity of liquid product in storage as measured on a particular date at a particular time.

ISA: (Interchange Header – see definition)

Internet Protocol (IP): network layer for the TCP/IP protocol suite. Internet Protocol (version 4) is a 

connectionless, best-effort packet switching protocol.

J – N/A

K

Kerosene: any liquid that meets the specifications for kerosene or would meet those specifications but for 

the presence in the liquid of a dye of the type described in section 48.4082-1(b). A liquid meets the 

specifications for kerosene if it is one of the two grades of kerosene (No. 1-K and No. 2-K) covered by 

ASTM specification D 3699, or kerosene-type jet fuel covered by ASTM specification D 1655 or military 

specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). However, the term does 

not include excluded liquid.
197

L

Letter of Application (LOA): a request to participate in the Form 720-TO/CS Electronic Filing Program 

that is submitted by a prospective Information Provider or Transmitter. (See Appendix G, Letters of 

Application (LOA), for examples of LOAs).

Liquid product: any liquid that is transported into storage at a terminal or delivered out of a terminal. 

Liquid products are specifically identified and reported separately by their product codes listed in 

Appendix A. Product code 122 is used for any unlisted liquid that is used for blending into other 

products. Product code 092 is used for other unlisted liquids.

Loop: A recurrence of a segment or a group of segments. An example is the schedule of detail TFS loop. 

The TFS and related segments are repeated when one of the following values change: Schedule Code, 

Product Code, Transaction Type Code, Position Holder, Origin, Consignor, Carrier, or Destination.

M

Mapping: in EDI terms, is the association of data field contents from an internal computer application

such as fuel sales system to the field contents in the EDI standard being used. The same mapping takes 

place in reverse during the receipt of an EDI document.

N

N1 (Name): identifies a party by type of organization, name, and code. This segment is used to report the 

Information Providers’ name and mailing name, origin FCN or state, carrier, consignor, and destination 

FCN or state information.

N2 (Additional Name Information): is used to specify additional names. This segment is used to report 

the additional Information Providers’ names. This segment cannot be used without the N1 segment.

N3 (Address Information): is used to specify address information for the named party. This segment 

cannot be used without the N1 segment.

N4 (Geographic Location): is used to specify the geographical location for the named party. This 

segment cannot be used without the N1 segment.

Name Control: a 4-character code used by IRS to validate identity (see Appendix C, Specifications for 

Name Control)

Net gallons: liquid product measured in U.S. gallons corrected to a temperature of sixty-degrees (60°) 

Fahrenheit or fifteen-degrees (15°) Celsius and to a pressure of fourteen and seven tenths (14.7) pounds 

per square inch (psi).

No Activity: A terminal reports “no activity” when there are no receipts or disbursements for any product 

within that facility for a specified reporting period.

Non-bulk disbursement: any disbursement of liquid product from a terminal that is not a bulk 

disbursement; includes disbursements by truck or rail car.

Non-bulk receipt: any receipt of liquid product into a terminal that is not a bulk receipt; includes receipts 

from trucks and rail cars.
198

Not in a Terminal (NIT): means any reportable transaction that occurs outside of the bulk transfer / 

terminal system whether production, import, purchase, blend or sales.

O

Out of Balance: for each original terminal operator report submitted within an ST/SE transaction set for a 

reporting period (where BTI13 = 00, ), the inventory calculation by individual product code should equal 

zero as follows: Beginning Inventory (reported actual physical ending inventory on the previous month’s 

report) plus all terminal product receipts reported for the period less all product disbursements reported 

for the period equals actual physical ending inventory plus or minus the gain or loss reported for the 

period.

If this calculation does not have a sum equal to zero, then the report is considered “out of balance” and 

the original TS-813 ST/SE transaction set will receive a TS-151 validation acknowledgement with a 

Level 1 fatal error (PBI01 = 999904). The file is not accepted by the IRS as a filed report.

P

Padding Character: is a character used to add to the end of information when a data element requires a 

maximum number of characters and the information required by the map has fewer characters than the 

required length of the data element. The IRS requires the padding character to be a space “ ”. An 

example where the padding character is used is in ISA06. The required size of this data element is

15 characters and the information required in the map is only 9 characters. The Information 

Provider/Transmitter of the data must pad the data with 6 spaces to send the required length of 

15 characters.

PER (Administrative Communications Contact): is used to identify a person or office to whom 

administrative communications should be directed. The IRS is requesting both an Excise tax and EDI

contact persons.

Person: any natural individual, firm, trust, estate, partnership, association, joint stock company, joint 

venture, corporation, limited liability company; or a receiver, trustee, or guardian or other representative 

appointed by order of any court; or any city, town, county, or other political subdivision. Additionally, 

whenever used, the term person as applied to partnerships and associations, shall mean the partners or 

members thereof. As applied to limited liability companies, and as applied to corporations the term 

person shall mean the officers, agents, or employees of the limited liability company, and as applied to 

corporations the term person shall mean the officers, agents, or employees.

Pipeline: a distribution system that moves liquid product, in bulk, through a pipe, either from a refinery 

to a terminal or from a terminal to another terminal. (See Appendix M for Terminals located at 

Refineries.)

Pipeline operator: any person who operates a pipeline within the bulk transfer/terminal system.

Position holder (for IRS Excise reporting only): with respect to liquid product in a terminal, the person 

who holds the inventory position in the liquid product, as reflected on the records of the terminal operator. 

A person holds the inventory position in liquid product when that person has a contractual agreement with 

the terminal operator for the use of storage facilities and terminal services with respect to the liquid

product stored at the terminal. The term also includes a terminal operator who owns liquid product in its

terminal.
199

Processing Interruption: an abnormal termination of a program run caused by the electronic data 

submitted by an Electronic Participant.

Product reclassification or conversion of products (BA) at the terminal that results in a product code 

change. Examples include: (a) conversion of diesel fuel #2 undyed to diesel fuel low sulfur dyed; (b) 

reclassification of jet fuel to kerosene, high sulfur dyed diesel, or diesel fuel #1 undyed. Product 

reclassifications itemize changes, in volume, of at least one liquid product and another liquid product, 

with no physical movement of the product. Product reclassifications may be reported in summary by a set 

of product reclassifications at the end of the filing period or in detail at the time of product disbursement. 

(See also BA above.)

Q

Qualifier: is a data element that gives a generic segment or a generic data element a specific meaning.

R

Rack: a mechanism capable of delivering taxable fuel into a means of transport other than a pipeline or 

vessel.

Receiving Party: the party that receives product from a terminal in non-bulk from a position holder who 

is his exchange partner in an exchange agreement. (Two-party exchange).

REF (Reference Identification): is used to specify identifying information. This segment is used to report 

the Sequence Number, the no activity and Position Holder, or 637-number information.

Refiner: any person who owns, operates, or otherwise controls a refinery.

Refinery: a facility used to produce taxable fuel from crude oil, unfinished oils, natural gas liquids, or 

other hydrocarbons and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. 

However, the term does not include a facility where only blended fuel or ethanol mixture (as defined in 

section 48.4081-6(b)(2)), and no other type of taxable fuel, is produced. For this purpose, blended fuel is 

any mixture that, if produced outside the bulk transfer/terminal system, would be blended taxable fuel.

Refueling vessel: is a vessel used to refuel the supply tanks of vessels on waterways. RF is the code used 

when a refueling vessel loads fuel at a TCN for end-use to refuel vessels on waterways.

Removal for end-use: A disbursement of reportable products on the premises of a facility for end-use or 

for consumption. RS may not be used for removals by truck, rail, barge, or pipeline.

Removal: means any physical transfer of liquid products, and any use of liquid products other than as a 

material in the production of taxable fuel or special fuels. However, liquid products are not removed 

when they evaporate or are otherwise lost or destroyed.

Reportable Transaction: each receipt of liquid product and each disbursement of liquid product 

constitute a separate transaction even if it is a single movement of fuel. For purposes of determining if 

there are more than 25 transactions per month, all line-item transactions listed on Schedule A (15A) and 

Schedule B (15B) must be counted.
200

S

Secured Airport Terminal (SAT): a terminal located within a secure area of an airport that has been 

designated as such by the IRS. A terminal operator must request that a terminal be placed on or removed 

from the SAT list. Refer to IRS Notice 2016-15 for more information. For a listing of designated secure 

airport terminals see https://www.irs.gov/businesses/small-businesses-self-employed/terminal-controlnumber-tcn-terminal-locations-directory

Security Code (ISA04): a 10-character code chosen by the Information Provider or Transmitter and 

submitted on its LOA or revised LOA. This code is used in each EDI transmission and becomes part of 

the Electronic Signature.

Segment: is each of the line items in a transaction set. A segment is composed of related data elements in 

a defined sequence. The IRS uses the segment structure defined by TS-813.

Segment Terminator: is a defined character used to separate the information in a segment from 

information in another segment. This character defines where a segment ends and the next one begins. 

The IRS requires the backslash “ \ “ to be used as the segment terminator.

SE (Transaction Set Trailer): contains information to match it with its Transaction Set Header and audit 

trailer information to ensure that no data were lost during the transmission. It indicates the end of the 

transaction set and provides the count of the transmitted segments (including the beginning [ST] and 

ending [SE] segments).

Sequence Number: the receiver of the EDI data generates this number when errors are identified in the

EDI submission. The errors are transmitted back to the Information Provider or Approved Excise Third 

Party Transmitter along with the Sequence Number in the validation acknowledgment.

Separator Requirements: are a defined set of characters used to separate elements from sub-elements, 

elements from segments, and segments from each other.

SSN (Social Security Number): is a 9-digit identification number used to identify individuals. SSNs 

cannot be used in ExSTARS.

ST (Transaction Set Header): indicates the start of a transaction set and to assign a control number to the 

EDI file. The transaction set identifier (ST01) is used by the translation routines of the interchange 

partners to select the appropriate transaction set definition (e.g., TS-813 selects Electronic Filing of Tax 

Report Data Transaction Set).

Subelement: like the data element, the subelement is also the smallest unit of information in a segment 

that can convey information. The subelements are additional data elements available for use in a 

segment. The subelements are defined in the Data Element Dictionary.

Subelement Separator: is a defined character used to separate the information in a data element or 

subelement from information in another subelement. This character defines where a data element or 

subelement ends and the next one begins. The IRS requires the caret ( ^ ) to be used as the sub-element 

separator.

Submission: is an uploaded 813 transaction set that generates both a 997 and 151 acknowledgment 

transaction set.
201

Syntax: the rules governing the structuring of the user data and of associated data in the EDI file.

T

Taxable fuel: gasoline, diesel fuel, and kerosene.

TIA (Tax Information and Amount): is used to specify the tax information and/or amount and is to be 

used for reporting tax information as established by taxing authorities. This segment is used to report the 

version of the IRS’s EDI guide, total net gallons reported for the period, total product transported, and 

shipping document net and gross gallons.

TIN (Taxpayer Identification Number): includes EINs.

TFS (Tax Form): indicates the tax form or the type of tax form being reported.

Taxable fuel registrant: is an enterer, industrial user, position holder, refiner, terminal operator, or 

through-putter that is registered as such under section 4101.

TCN (Terminal Control Number): the identification number assigned by IRS to each approved terminal 

and published in the Federal Register; used for reporting origin or destination on Forms 720-TO and 720-

CS; available on the IRS website at www.irs.gov/businesses/small-businesses-self-employed/excisesummary-terminal-activity-reporting-system-exstars.

Terminal: a taxable fuel storage and distribution facility that is supplied by pipeline or vessel and 

from which taxable fuel may be removed at a rack. A terminal does not include any facility at 

which gasoline blendstocks are used in the manufacture of products other than finished gasoline 

and from which no gasoline is removed. A terminal does not include any facility where finished 

gasoline, undyed diesel fuel, or undyed kerosene is stored if the facility is operated by a taxable fuel 

registrant and all such taxable fuel stored at the facility has been previously taxed under section 

4081 upon removal from a refinery or terminal.

Terminal operator: any person who operates, or otherwise controls a terminal.

Terminal Operator Disbursements: reportable on Schedule B or 15B in the EDI file of Form 720-TO; 

any transaction that reduces the inventory of a liquid product; includes physical removals, consumption, 

and product reclassifications.

Terminal Operator Receipts: reportable on Schedule A or 15A in the EDI file of Form 720-TO; any 

transaction that increases inventory of a liquid product including actual physical receipts and product 

reclassifications.

Timely Filing: is a submission that has been accepted on or before the report due date including 

extensions. Do we need to add about the error correction period?

Trailer: is the portion of the message that follows the header and the body of the business transaction.

The trailer section is illustrated in this publication.

Transmission Acknowledgment: is the ANSI TS-997 Transaction Set known as the Functional 

Acknowledgment. This acknowledgment notifies the Information Provider or Approved Excise Third 

Party Transmitter that their electronic report was received and accepted or rejected. The acknowledgment
202

file is not for errors associated with the data, but for errors in the ANSI structure or layout of the file. 

There has not been any math or data validation performed on the information report. The check is made 

for syntax errors that could prevent a file from being processed or information within the file from being 

utilized. The 997 Acknowledgment file is created every time an Electronic Participant submits an 

information report.

Transmitter: receives data from its clients, reformats the data if necessary, according to the EDI 

requirements defined in this guide and transmits the reports to the IRS. The Transmitter should provide 

the service of formatting and forwarding all IRS Excise acknowledgments to the Information Provider. A 

Transmitter does not have signature authority. The IRS must approve all transmitters.

Transport carriers (bulk): Includes pipelines, barges, or ships transporting reportable liquid product to 

or from reportable facilities.

Transport carriers (non-bulk): Includes trucks or rail cars delivering or removing liquid product at 

approved terminals and removals from terminals (other than by truck or rail) for sale or use.

Transaction Set: is the term used in electronic data interchange to describe a single document or report 

(Terminal Operator Return – 720-TO or Carrier Report – 720-CS, etc.). The data included in a 

transaction set will convey the same information as a conventional paper document.

TS: (Transaction Set – see definition)

TS-151 (Electronic Filing of Information Report Data Acknowledgment): is the transaction set developed 

by ANSI ASC X12 for filing error information and adopted by IRS Excise for electronic notification of

errors with data from Form 720TO and Form 720CS.

TS-813 (Electronic Filing of Information Report Data): is the transaction set developed by ANSI ASC 

X12 for filing information and adopted by IRS Excise for electronic filing of Form 720TO and Form 

720CS.

TS-997 (Functional Acknowledgment Transaction Set): is the transaction set developed by ANSI ASC 

X12 for functional acknowledgment adopted by IRS Excise.

TCP/IP (Transmission Control Protocol/Internet Protocol): Common name for the suite of protocols 

developed by the U.S. DoD in the 1970s to support the construction of worldwide internetworks. TCP 

and IP are the two best-known protocols in the suite.

Two party exchange: a two-party exchange where the delivering party is the position holder at the IRS 

approved terminal where the title transfer takes place for a non-bulk quantity of liquid delivered through a 

rack. (See also Two- P a r t y Exchange business case example in Appendix M).

U

User-ID/Password: consists of an identification number (User-ID) issued by the IRS and a confidential 

set of characters (password) that, when used in conjunction with each other, permit an Electronic 

Participant access to the system.

V

Validation Acknowledgment: is the ANSI TS-151 Transaction Set known as the Electronic Filing of 

Tax Report Data Acknowledgment This acknowledgment notifies the Information Provider or Approved
203

Excise Third Party Transmitter that the data within the information report were accepted or rejected. If 

errors exist in an information report, the validation acknowledgment notifies the Information Provider or 

Approved Excise Third Party Transmitter what is wrong with the data and what the Electronic Participant 

needs to do to correct the report. The 151 Acknowledgment file is created every time an Electronic 

Participant submits an information report. This acknowledgment is created whether or not errors exist in 

the file.

Vessel: A craft designed for water-borne transportation of liquid products. In the case of vessels 

(excluding deep draft ocean going vessels), the owner or lessor of the craft containing the liquid, who the 

shipper/consignor contracts to transport liquid products to and / or from an approved facility is the 

reporting carrier (operator) and is responsible for filing Form 720-CS reports. Vessel operators, 

(excluding deep draft ocean-going vessels) are also required to register on Form 637 (Activity letter “X”) 

when transporting taxable fuel.

Vessel Official Number: The Vessel official number is the six- or seven-digit USCG identification 

number for vessels 5 net tons or larger that is documented by the United States Coast Guard.

The vessel official number can also be an IMO ship identification number, which is an identifying 

character string assigned by the International Maritime Organization to a ship. The pattern is like "IMO 

1234567". The identification never changes during the lifetime of the ship and is never assigned to any 

other ship. It is assigned to ships by Lloyd's Register - Fairplay when they are constructed. For example, 

the IMO ship identification number for the Queen Mary 2 is IMO 9241061. "Lloyd’s Register – Fairplay 

(LRF) is the originating source for the IMO Ship Number and is the sole authority with responsibility for 

assigning and validating these numbers. The Numbers are issued from the global maritime databases 

maintained by LRF and LRF manages this scheme on behalf of the IMO.

Vessel operator: any person who operates a vessel within the bulk transfer/terminal system. However, 

for purposes of this definition, vessel does not include a deep draft ocean-going vessel (as defined in 

section 48.4042-3(a)).

W – N/A

X

X12: is the North American ANSI EDI standard starting in 1979.

Y –N/A

Z – N/A
204

Appendix K – Postal Abbreviations and Country Codes

USA (US) State Abbreviation

Canadian (CA) 

Province/Territory Abbreviation

Alabama AL Alberta AB

Alaska AK British Columbia BC

Arizona AZ Manitoba MB

Arkansas AR New Brunswick NB

California CA Newfoundland NF

Colorado CO Northwest Territory NT

Connecticut CT Nova Scotia NS

Delaware DE Nunavut NU

District of Columbia DC Ontario ON

Florida FL Prince Edward Island PE

Georgia GA Quebec QC

Hawaii HI Saskatchewan SK

Idaho ID Yukon Territory YT

Illinois IL

Indiana IN Mexican (MX) 

Iowa IA State Abbreviation

Kansas KS Aguascalientes AG

Kentucky KY Baja California BJ

Louisiana LA Baja California Sur BS

Maine ME Campeche CP

Maryland MD Chiapas CH

Massachusetts MA Chihuahua CI

Michigan MI Coahuila CU

Minnesota MN Colima CL

Mississippi MS Distrito Federal DF

Missouri MO Durango DG

Montana MT Guanajuato GJ

Nebraska NE Guerrero GR

Nevada NV Hidalgo HG

New Hampshire NH Jalisco JA

New Jersey NJ Mexico EM

New Mexico NM Michoacán MH

New York NY Morelos MR

North Carolina NC Nayarit NA

North Dakota ND Nuevo Leon NL

Ohio OH Oaxaca OA

Oklahoma OK Puebla PU

Oregon OR Queretaro QA

Pennsylvania PA Quintana Roo QR

Rhode Island RI San Luis Potosi SL

South Carolina SC Sinaloa SI

South Dakota SD Sonora SO

Tennessee TN Tabasco TA

Texas TX Tamaulipas TM

Utah UT Tlaxcala TL

Vermont VT Veracruz VZ

Virginia VA Yucatan YC

Washington WA Zacatecas ZT

West Virginia WV

Wisconsin WI

Wyoming WY
205

Abbreviation Country Name

ABW ARUBA

AFG AFGHANISTAN

AGO ANGOLA

AIA ANGUILLA

ALB ALBANIA

AND ANDORRA

ANT NETHERLANDS ANTILLES

ARE UNITED ARAB EMIRATES

ARG ARGENTINA

ARM ARMENIA

ASM AMERICAN SAMOA

ATA ANTARCTICA

ATF FRENCH SOUTHERN TERRITORIES

ATG ANTIGUA AND BARBUDA

AUS AUSTRALIA

AUT AUSTRIA

AZE AZERBAIJAN

BDI BURUNDI

BEL BELGIUM

BEN BENIN

BFA BURKINA FASO

BGD BANGLADESH

BGR BULGARIA

BHR BAHRAIN

BHS BAHAMAS

BIH BOSNIA AND HERZEGOWINA

BLR BELARUS

BLZ BELIZE

BMU BERMUDA

BOL BOLIVIA

BRA BRAZIL

BRB BARBADOS

BRN BRUNEI DARUSSALAM

BTN BHUTAN

BVT BOUVET ISLAND

BWA BOTSWANA

CAF CENTRAL AFRICAN REPUBLIC

CAN CANADA

CCK COCOS (KEELING) ISLANDS

CHE SWITZERLAND

CHL CHILE

CHN CHINA

CIV COTE D’IVOIRE

CMR CAMEROON

COG CONGO

COK COOK ISLANDS

COL COLOMBIA

COM COMOROS

CPV CAPE VERDE

CRI COSTA RICA

CRO CROATIA
206

CUB CUBA

CUW CURACAO

CXR CHRISTMAS ISLAND

CYM CAYMAN ISLANDS

CYP CYPRUS

CZE CZECH REPUBLIC

DEU GERMANY

DJI DJIBOUTI

DMA DOMINICA

DNK DENMARK

DOM DOMINICAN REPUBLIC

DZA ALGERIA

ECU ECUADOR

EGY EGYPT

ERI ERITREA

ESH WESTERN SAHARA

ESP SPAIN

EST ESTONIA

ETH ETHIOPIA

FIN FINLAND

FJI FIJI

FLK FALKLAND ISLANDS (MALVINAS)

FRA FRANCE

FRO FAROE ISLANDS

FSM MICRONESIA, FEDERATED STATES OF 

FXX FRANCE, METROPOLITAN

GAB GABON

GBR UNITED KINGDOM

GEO GEORGIA

GHA GHANA

GIB GIBRALTAR

GIN GUINEA

GLP GUADELOUPE

GMB GAMBIA

GNB GUINEA-BISSAU

GNQ EQUATORIAL GUINEA

GRC GREECE

GRD GRENADA

GRL GREENLAND

GTM GUATEMALA

GUF FRENCH GUIANA

GUY GUYANA

HKG HONG KONG

HMD HEARD AND MC DONALD ISLANDS 

HND HONDURAS

HRV CROATIA (local name: Hrvatska)

HTI HAITI

HUN HUNGARY

IDN INDONESIA

IND INDIA

IOM ISLE OF MAN

IOT BRITISH INDIAN OCEAN TERRITORY

IRL IRELAND

IRN IRAN (ISLAMIC REPUBLIC OF)

IRQ IRAQ

ISL ICELAND
207

ISR ISRAEL

ITA ITALY

JAM JAMAICA

JOR JORDAN

JPN JAPAN

KAZ KAZAKHSTAN

KEN KENYA

KGZ KYRGYZSTAN

KHM CAMBODIA

KIR KIRIBATI

KNA SAINT KITTS AND NEVIS

KOR KOREA, REPUBLIC OF

KWT KUWAIT

LAO LAO PEOPLE’S DEMOCRATIC REPUBLIC 

LBN LEBANON

LBR LIBERIA

LBY LIBYA

LCA SAINT LUCIA

LIE LIECHTENSTEIN

LKA SRI LANKA

LSO LESOTHO

LTU LITHUANIA

LUX LUXEMBOURG

LVA LATVIA

MAC MACAU

MAR MOROCCO

MCO MONACO

MDA MOLDOVA, REPUBLIC OF

MDG MADAGASCAR

MDV MALDIVES

MEX MEXICO

MHL MARSHALL ISLANDS

MKD MACEDONIA, THE FORMER YUGOSLAV REPUBLIC 

MLI MALI

MLT MALTA

MMR MYANMAR

MNG MONGOLIA

MOZ MOZAMBIQUE

MRT MAURITANIA

MSR MONTSERRAT

MTQ MARTINIQUE

MUS MAURITIUS

MWI MALAWI

MYS MALAYSIA

MYT MAYOTTE

NAM NAMIBIA

NCL NEW CALEDONIA

NER NIGER

NFK NORFOLK ISLAND

NGA NIGERIA

NIC NICARAGUA

NIU NIUE

NLD NETHERLANDS

NOR NORWAY

NPL NEPAL
208

NRU NAURU

NZL NEW ZEALAND

OMN OMAN

PAK PAKISTAN

PAN PANAMA

PCI PACIFIC ISLAND (TRUST TERRITORY)

PCN PITCAIRN

PER PERU

PHL PHILIPPINES

PLW PALAU

PNG PAPUA NEW GUINEA

POL POLAND

PRI PUERTO RICO

PRK KOREA, DEMOCRATIC PEOPLE’S REPUBLIC 

PRT PORTUGAL

PRY PARAGUAY

PYF FRENCH POLYNESIA

QAT QATAR

REU REUNION

ROM ROMANIA

RUS RUSSIAN FEDERATION

RWA RWANDA

SAU SAUDI ARABIA

SDN SUDAN

SEN SENEGAL

SGP SINGAPORE

SGS SOUTH GEORGIA AND THE SOUTH SANDWICH 

SHN ST. HELENA

SJM SVALBARD AND JAN MAYEN ISLANDS

SLB SOLOMON ISLANDS

SLE SIERRA LEONE

SLV EL SALVADOR

SMR SAN MARINO

SOM SOMALIA

SPM ST. PIERRE AND MIQUELON

STP SAO TOME AND PRINCIPE

SUR SURINAME

SVK SLOVAKIA (Slovak Republic)

SVN SLOVENIA

SWE SWEDEN

SWZ SWAZILAND

SYC SEYCHELLES

SYR SYRIAN ARAB REPUBLIC

TCA TURKS AND CAICOS ISLANDS

TCD CHAD

TGO TOGO

THA THAILAND

TJK TAJIKISTAN

TKL TOKELAU

TKM TURKMENISTAN

TMP EAST TIMOR

TON TONGA

TTO TRINIDAD AND TOBAGO

TUN TUNISIA

TUR TURKEY

TUV TUVALU
209

TWN TAIWAN, PROVINCE OF CHINA

TZA TANZANIA, UNITED REPUBLIC OF

UGA UGANDA

UKR UKRAINE

UMI UNITED STATES MINOR OUTLYING ISLANDS 

URY URUGUAY

USA UNITED STATES

UZB UZBEKISTAN

VAT HOLY SEE (VATICAN CITY STATE)

VCT SAINT VINCENT AND THE GRENADINES 

VEN VENEZUELA

VGB VIRGIN ISLANDS (BRITISH)

VIR VIRGIN ISLANDS (UNITED STATES)

VNM VIET NAM

VUT VANUATU

WLF WALLIS AND FUTUNA ISLANDS

WSM SAMOA

YEM YEMEN

YUG YUGOSLAVIA

ZAF SOUTH AFRICA

ZAR ZAIRE

ZMB ZAMBIA

ZWE ZIMBABWE
210

Appendix L – Airport and Railroad Reporting Instructions

Optional EDI Daily Summary Reporting Instructions for Certain 

Disbursements from Secured Airport Terminals (SAT)

The IRS recognizes that the airline industry has unique business practices that warrant the following 

special optional reporting provisions. This EDI option should significantly reduce the aviation industry's 

burden for complying with the ExSTARS reporting.

Terminal Operator Report, Form 720-TO

Secured Airport Terminals electronically filing Terminal Operator Reports (Forms 720-TO) may use 

optional daily summary data for Schedule B – Terminal Operator Disbursements by Position Holder. 

Optional daily summary reporting only applies to removals from an airport hydrant system and removals 

from an aircraft refueler operating at an airport. All removals must be for fueling an aircraft at that 

airport. Optional summary disbursement reporting is limited to Terminal Operator Reports filed 

electronically.

The requirements for using the Optional EDI Daily Summary reporting are:

• the Approved Terminal is located within a secured area of a secure airport,

• Terminal Operator Reports must be filed electronically via ExSTARS,

• any aviation-grade kerosene loaded in a truck, tanker, or wagon at an airport terminal is for

delivery only into aircraft at the airport in which such terminal is located,

• any aviation-grade kerosene dispensed must be delivered into the wing of an aircraft by the 

airport hydrant system where the terminal is located,

• 100% daily accounting to the terminal operator of each delivery of fuel by the refueler operator, 

and

• 100% daily accounting to the terminal operator from the hydrant by the hydrant operator.

Optional summary disbursement reporting is limited to Terminal Operator Reports filed electronically.

Summary reporting is not permitted for Schedule A -- Terminal Operators Receipts. 

The following definitions apply for Secured Airport Terminals:

• Aircraft refueler – means refueler trucks, tankers, and tank wagons having storage tanks, hose, and 

coupling equipment designed and used for the purpose of fueling aircraft. These vehicles are not 

licensed for highway use.

• Airport – means an FAA defined airport, including its support facilities.

• Hydrant System – means a direct aircraft fueling system from the approved terminal to the wing of an 

aircraft. The disbursement of aviation fuel from a hydrant system to an aircraft is a removal from a 

terminal and is a reportable disbursement.

Schedule B – Terminal Operator Disbursements by Position Holder (Daily Summary Reporting) 

The following instructions may be used to report daily disbursements at a Secured Airport Terminal:

• Disbursements from a hydrant system and/or aircraft refueler operated by the terminal operator must 

be reported by individual transaction or in daily summary, reporting the total gallons by position 

holder, by receiving airline. The receiving airline must be reported in the consignor’s name field 

and “AJ” for truck refuelers and “AH” for hydrant refuelers as the Mode Code.

• Disbursements from a hydrant system and/or aircraft refueler operated by a separate entity must be 

reported by individual transaction or in daily summary, reporting the total gallons by position holder,
211

by receiving airline, if there is a contractual obligation requiring the hydrant system operator and/or 

the aircraft refueler to provide the into-plane fueling detail to the terminal operator. The receiving 

airline must be reported in the consignor’s name field and “AJ” or “AH” must be entered as the 

Mode Code.

• Disbursements from an aircraft refueler operated by a separate entity may be reported by individual 

transaction or in daily summary, reporting the total gallons by position holder, by aircraft refueler, 

when no contractual obligation requires the aircraft refueler to provide the into-plane fueling detail to 

the terminal operator. The aircraft refueler must be reported in the consignor’s name and “J” must 

be entered as the Mode Code.

Any removal not listed above must be reported individually using the current published instructions. 

Failure to correctly follow these instructions disallows utilization of the optional daily summary reporting 

and requires the Terminal Operator to report all transactions into truck or hydrant in detail by delivery.

If the terminal is not a Secured Airport Terminal in or on airport property, it may not use these EDI daily 

summary reporting provisions.

Required Information in EDI file for Summary Reporting of Terminal 

Disbursements

Each transaction must include the following in order to process summary information.

• Schedule Code = 15B

• Product Code = Type of Product (i.e., 130 – Jet Fuel)

• Mode Code = AJ (truck refuelers) and AH (hydrant refuelers)

• Position Holder = EIN or Position Holder 637 #

• Origin Terminal = FCN

• Consignor Name = Airline Name

• Consignor EIN = Airline EIN

• Carrier Name = Terminal Name Control

• Carrier EIN = Terminal EIN

• Destination State = State where the terminal is located

• Shipping Document Number = Summary

• Document Date = Day of Summary

• Net Gallons = Summary Net Gallons

• Gross Gallons = Summary Gross Gallons
212

Optional EDI Daily Summary Reporting Instructions for Certain Disbursements from 

Approved Terminals at Railroad Fueling Facilities

The railroad industry accounts for approximately 5 billion gallons of taxable fuel annually (which 

includes both dyed and undyed diesel fuel) that is received primarily by pipeline at railroad fuel facilities. 

However, these facilities also can dispense taxable fuel into the supply tanks of locomotives, trucks, 

railcars, and other means of “non-bulk” fuel movement.

The IRS recognizes that the railroad industry may have unique business practices that warrant the special 

optional reporting provisions as follows.

Terminal Operator Report, Form 720-TO

Approved Terminals at railroad fueling facilities electronically filing Terminal Operator Reports (Form 

720-TO) may use optional daily summary data for Schedule B – Terminal Operator Disbursements by 

Position Holder for removals from a railroad-fueling stanchion.

The following definitions apply for approved terminals at a railroad fueling facility:

• A railroad fueling facility is an approved terminal used exclusively for fueling locomotive 

propulsion systems.

• A stanchion is a rack to load fuel directly from bulk storage into locomotive propulsion tanks.

Schedule B- Terminal Operator Disbursements by Position Holder (Daily Summary Reporting)

The following may be used to report daily disbursements of an approved terminal at a railroad fueling 

facility:

• Disbursements from a stanchion may be report in detail (each transaction) or in summary by day 

reporting total gallons by position holder. The following fields should be reported as:

Any removal that is not from a stanchion is not subject to summary reporting and must be 

reported in detail (each transaction) using the current published instructions.

Required Information in EDI file for Summary Reporting of Terminal 

Disbursements

Each transaction must include the following in order to process summary information.

• Schedule Code = 15B

• Product Code = Type of Product (i.e., 167 – Diesel Fuel)

• Transaction Type Transaction code = RR (railroad refueling)

• Position Holder = EIN or Position Holder 637 #

• Origin Terminal = FCN

• Consignor EIN = Locomotive being fueled company EIN

• Consignor Name = Locomotive being fueled company name

• Carrier EIN = Terminal EIN

• Carrier Name = Terminal Name Control

• Destination State = State where the terminal is located

• Shipping Document Number = Summary

• Document Date = Date of Summary
213

• Net Gallons = Summary Net Gallons

• Gross Gallons = Summary Gross Gallons
214

Appendix M – Business Case Examples

 Transfer of Terminal Operation - Short Period Reports

Terminal Operators may change at any time during a reporting period, and ExSTARS has an optional 

method to identify this within the EDI 813 transaction set. While this short period report reporting is 

optional, the buyer and seller must update their associated LOA documentation to reflect this change of 

ownership and identify the EIN and 637 Registration Number of the acquiring terminal operator.

The method of reporting inventory during the period of Operation change is outlined below.

Example:

Assume that Terminal T59FL1234 and its contents are sold by Reporting Party A (EIN 123456789) to 

Reporting Party B (EIN 987654321) on June 20, 2017. At the time of transfer there are 65,000 gallons of 

product code 065 at Terminal T59FL1234.

During the final 10 days of June 2017, Reporting Party B has receipts for product code 065 of 10,000 

gallons and disbursements of 5,000 gallons of product code 065 for Terminal T59FL1234. This would 

result in an Ending Inventory of 70,000 gallons of product code 065 at the terminal for Reporting Party B.

There have been two additional codes added to the initial Date/Time Reference (DTM) segment in the 

detail reporting table of the EDI guide to help identify this transfer. This additional segment will provide 

for more than one reporting of ending inventory for a terminal/product code for a given period. These 

codes are 572 – Date Property (Terminal/Inventory) Transferred and 631 – Property (Terminal/Inventory) 

Acquired. Both parties must report the transfer of ownership, and the date of the transfer and the 

acquisition date must be the same on both the buyer’s and seller’s report. Reporting Party A must report 

their Ending Inventory at the time of transfer when filing for the reporting period. Reporting Party B 

must report the Ending Inventory at the end of the month for the period when the terminal was acquired.

Reporting Party A’s Filing

Reporting Party A’s filing would contain the following at the TOR level for this transferred. The 

appropriate schedule details to balance the terminal/product for the period would then follow later in the 

transaction set. (Bold indicates values from example or new usage.)

TFS~T2~TOR~~~TC~T59FL1234\ <<terminal identification>> 

REF~55~1000000001\

DTM~572~20170620\ <<date of transfer>>

DTM~184~20170630\ << filing period end date >>

FGS~EI~PG~065\ <<ending inventory and product code identification>> 

REF~55~2000000001\

TIA~5002~~~65000~GA\ <<inventory gallons at time of transfer>> 

FGS~GL~PG~065\

REF~55~2000000002\

TIA~5002~~~0~GA\ <<gain/loss number that balances inventory for 

Reporting Party A>>
215

Transfer of Terminal Operation - Short Period Report (cont.)

Reporting Party B’s Filing

Reporting Party B’s filing would contain the following at the TOR level for this acquisition. The party 

acquiring the terminal is also required to report the beginning inventory at the time of acquisition. This 

beginning inventory number will be verified against the selling party’s reported ending inventory for the 

period. The appropriate schedule details to balance the terminal/product for the period would then follow 

later in the transaction set.

TFS~T2~TOR~~~TC~T59FL1234\ <<terminal identification>> 

REF~55~1000000001\

DTM~631~20170620\ <<date of acquisition>>

DTM~184~20170630\ << filing period end date>>

FGS~BI~PG~065\ <<beginning inventory / product code identification>> 

REF~55~2000000001\

TIA~5002~~~65000~GA\ <<inventory gallons at time of transfer>>

FGS~EI~PG~065\ <<ending inventory and product code identification>> 

REF~55~2000000002\

TIA~5002~~~70000~GA\ <<inventory gallons at end of filing period>> 

FGS~GL~PG~065\

REF~55~2000000003\

TIA~5002~~~0~GA\ <<gain/loss number that balances inventory for 

Reporting Party B>>
216

 Product Reclassification/ Blended Fuel Disbursement

The code BA is used for product reclassification or conversion of products at the terminal that results in a 

product code change. Examples include: (a) conversion of diesel fuel #2 undyed to diesel fuel low sulfur 

dyed; (b) reclassification of jet fuel to kerosene, high sulfur dyed diesel, or diesel fuel #1 undyed. Product 

reclassifications itemize changes, in volume, of at least one liquid product and another liquid product, 

with no physical movement of the product. Product reclassification may be reported in summary by a set 

of product reclassifications at the end of the filing period or in detail at the time of product disbursement.

Schedule 15A product reclassification(s) amounts must be equal to the sum of the Schedule 15B amounts 

in total that create the mixture or product. (i.e. - if you have 242,000 gallons of blended product, the 

Schedule 15A Receipts amount for that product code must be equal to the sum of the Schedule 15B “BA” 

disbursements (220,000 of product 1 and 22,000 of product 2)).

Product codes should be different between the disbursements and receipts, but the total gallon amounts 

for the receipts and disbursements should be the same.

Example 1

Assume that a terminal that does not store dyed diesel fuel needs to disburse a truckload (8,000 gallons) 

of dyed diesel fuel. The terminal dyes 8,000 gallons of diesel fuel #2 low sulfur undyed (product code 

167) to dyed diesel at the rack at the time of disbursement. The inventory of diesel fuel #2 low sulfur 

undyed would need to be reduced by 8,000 gallons, and the amount of diesel fuel low sulfur dyed 

(product code 227) of 8,000 gallons needs to be recorded so that a disbursement may be made. To 

accomplish this, a (BA) disbursement (15B) of 8,000 gallons of diesel fuel #2 low sulfur undyed diesel, 

(product code167), is reported. Likewise, to account for the 8,000 gallons of dyed diesel to be disbursed 

there must first be a product reclassification (BA) receipt (15A) of 8,000 gallons of diesel fuel low sulfur 

dyed (product code 227).

The transactions to accomplish this blending/reclassifying of Diesel Fuel #2 Low Sulfur Undyed to Diesel 

Fuel #2 Low Sulfur Dyed would appear as follows:

TFS~T3~15B~PG~167~94~BA\ <<Terminal disbursement prod reclass for product code 167>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000001\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>> 

TFS~T3~15A~PG~227~94~BA\ <<Terminal receipt product reclassification for product code 227>> 

REF~55~1000000002\

N1~DT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000002\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>

Once these entries have been completed, you can then report a standard disbursement transaction for 

Diesel Fuel #2 Low Sulfur Dyed, (product code 277).
217

Because the dye portion of the transaction is a relatively minimal amount (less than a gallon) for this 

transaction, it is acceptable to make a pair of BA entries at month end to record all use of the dye product 

in one lump transaction. This type of month end, product reclassification mu st be made in pairs with 

offsetting entries, as demonstrated above, using the product code for the dye product in the terminal 

disbursement, and offset against the blended product.

It is preferred that these reclassification entries be made at the time of disbursement. Depending on 

current business practices, it is acceptable to make one set of product reclassifications at the end of the 

filing period.

Example 2

Assume that a terminal needs to disburse a truckload (8,000 gallons) of a 10% ethanol mixture. It 

converts 7,200 gallons of gasoline and 800 gallons of ethanol to 8,000 gallons of a 10% ethanol mixture. 

The inventory of gasoline needs to be reduced by 7,200 gallons, the inventory of ethanol needs to be 

reduced by 800 gallons, and the 10% ethanol mixture inventory of 8,000 gallons needs to be established 

so that it may be disbursed. To accomplish this, a product reclassification (BA) disbursement (15B) of 

7,200 gallons of gasoline (product code 065), is reported. A product reclassification disbursement (15B) 

must also be made to capture the use of the 800 gallons of ethanol mixed with the gasoline to create the 

ethanol mixture. To account for the 8,000 gallons of the 10% ethanol mixture to be disbursed, there must 

first be a BA receipt (15A) of 8,000 gallons of a 10% ethanol mixture (product code E10). See example 

below.

It is preferred that a product reclassification for the ethanol be made at the time of the reclassification 

because there is a significant portion (>= 5 %) of the total end product used in the blending process. The 

transactions to accomplish this blending/reclassifying of gasoline and ethanol to ethanol mixture would 

appear as follows:

TFS~T3~15B~PG~065~94~BA\ <<Terminal disbursement prod reclass for product code 065>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000001\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~7200~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~7200~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15B~PG~E00~94~BA\ <<Terminal disbursement prod reclass for product code E00>> 

REF~55~1000000002\

N1~OT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000002\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~800~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~800~GA\ <<Gross number of gallons for transaction>>
218

TFS~T3~15A~PG~E10~94~BA\ <<Terminal receipt product reclassification for product code E10>> 

REF~55~1000000003\

N1~DT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000003\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>

In this example, the two disbursements product codes 065 and E00 combine to provide the 

ethanol mixture and the total disbursement gallons (7,200 + 800) equals the total receipt gallons 

(8,000).

 Two Party Exchange

This business case example is to be used as a reference for the reporting of a two-party exchange by 

terminal operators.

Example:

When a Position Holder (EIN 987654321 – aka Receiving Party) requests another Position Holder (EIN 

123456789 – aka Delivering Party) to make a disbursement on his behalf, it is the responsibility of the 

Delivering Party to provide the Receiving Party information to their terminal operator. The terminal 

operator is then responsible for reporting this information in their disbursement information in the 

transaction to ExSTARS. The transactions to accomplish this would appear as follows (Bold indicates 

additional segment):

TFS~T3~15B~PG~065~94~J\

REF~55~1000000003\

N1~ON~AHOW~24~123456789\ <<delivering party>> 

N1~OT~~TC~H09VJ2187\

N1~ST~VA\

N1~CA~YELW~24~654987321\

N1~EC~RCLT~24~987654321\ <<one additional required segment to report the

receiving party on whose behalf the transaction 

was made>>

FGS~D~BM~41001\

REF~55~2000000004\

DTM~095~20170628\

TIA~5005~~~37696~GA\

TIA~5006~~~37696~GA\
219

 Example Reporting of Gains or Losses

ExSTARS has always been based on the accounting concept of Cost of Goods Sold. Instead of using

dollar value, ExSTARS is based on physical inventory of product (in gallons). The system picks up the 

beginning inventory from the prior month’s ending inventory, processes receipts, disbursements, and 

physical ending inventory from the current monthly report. The system computes the gain or loss.

ExSTARS ANSI/ASC X12 version 4030 requires the information provider to compute and submit the gain 

or loss. The system will then compare reported against calculated gain or loss. It is imperative that actual 

physical inventory is reported. If the service receives a report that does not balance, it will reject the 

entire file.

The formula used for the balancing calculation is as follows:

Beginning Inventory + Receipts – Disbursements – Ending Inventory + (Gain/Loss) = 0. 

(BI) + (R) - (D) - (EI) + (G/L) = 0.

The gain or loss number reported in a report is the number that makes the above calculation equal zero. 

To assure a balanced report, gains should always be expressed as a positive amount; losses should always 

be expressed as a negative amount.

Prior period transactions (with a document date within 12 months of the current reporting period) not

previously reported may be included in a current report. These prior period transactions will be 

included in the computation of gain or loss for the current period.

An alternate method for submitting previously unreported transactions (supplemental) is to submit a 

separate transaction set (ST-SE) utilizing the BTI14 “6S” transaction type code. This method must be 

utilized for out-of-period transactions with a document date exceeding twelve months from the current 

reporting period. When submitting an amended report utilizing BTI14 transaction type code ‘CO’ 

(correction), do not submit any beginning inventory, gain or loss, or ending inventory information. When 

submitting an amended report utilizing BTI14 transaction type code ‘6S’ (supplemental) do not submit 

any beginning inventory, gain or loss, or ending inventory information unless the supplemental filing 

contains transactions for a product code and/or FCN not previously reported. Corrections (BTI14 = 

’CO’), replacements (BTI14 = ’6R’), and supplementals (BTI14 = ’6S’) must be submitted in a separate 

transaction set (ST-SE) and not within an original submission (BTI13 ‘00’ transaction type code). The 

ExSTARS system will not perform a balance routine when the BTI14 transaction type code is ‘CO’ 

(correction) or ‘6S’ (supplemental). The ExSTARS system will perform a balance routine only when the 

BTI14 transaction type code is ‘6R’ (replacement).

The example below illustrates how gains and losses should be reported to ExSTARS. The example 

demonstrates how prior period transactions, discovered in the current reporting period, will affect gains 

and losses reported to ExSTARS. When a prior period transaction is discovered in the current reporting 

period, the transaction should be reported in the current reporting period reflecting the correct transaction 

date. The gain or loss should be calculated as if the transaction had occurred in the current reporting 

period.

In every instance below, the filing is in balance with the reporting of gains and losses.

Example:

Terminal XYZ begins reporting in December and has an ending physical inventory of 1,000,000 gallons.
220

In January, the terminal has receipts of 20,000,000 and disbursements of 18,968,000. Four 8,000 gallon 

truckloads are not reported as delivered. The January 31, ending physical inventory taken is 

2,000,000. The -32,000 gallons reflects the four truckloads not reported.

January:

Beginning inventory from prior month’s report 1,000,000

Receipts 20,000,000

Disbursements 18,968,000

Ending Physical Inventory 2,000,000

Reported Gain or (Loss) (32,000)

In February, the four truckloads were reported as delivered. A pipeline receipt of 1,000,000 gallons did 

not get reported.

February:

Beginning inventory from prior month’s report 2,000,000

Receipts (reported) 14,000,000

Receipts (actual) 15,000,000

Disbursements (reported) 15,532,000

Disbursements (actual) 15,500,000

Ending Physical Inventory 1,500,000

Reported Gain or (Loss) 1,032,000

Note: The reported four truckloads balance the loss, but a gain results from the receipt not reported.

In March, the above pipeline receipt was reported. Another 200,000 gallon pipeline receipt was not 

reported. Five 8,000 gallon truckloads were also not reported as received.

March:

Beginning inventory from prior month’s report 1,500,000

Receipts (reported) 14,800,000

Receipts (actual) 14,000,000

Disbursements (reported) 14,860,000

Disbursements (actual) 14,900,000

Ending Physical Inventory 600,000

Reported Gain or (Loss) (840,000)

Note: The 1,000,000 gallons is offset, leaving the 240,000 gallons yet to be accounted for.

In April, the above 200,000 gallons received from pipeline delivery is reported, and the five truckloads 

are reported as delivered.

April:

Beginning inventory from prior month’s report 600,000

Receipts (reported) 16,200,000

Receipts (actual) 16,000,000

Disbursements (reported) 15,980,000

Disbursements (actual) 15,940,000

Ending Physical Inventory 660,000
221

Reported Gain or (Loss) (160,000)

In May, there were no prior period receipts or disbursements. Ten 8,000 gallon truckload deliveries were 

not reported.

May:

Beginning inventory from prior month’s report 660,000

Receipts 15,000,000

Disbursements (reported) 14,400,000

Disbursements (actual) 14,480,000

Ending Physical Inventory 1,180,000

Reported Gain or (Loss) (80,000)

Note: The (80,000) gallons reflect the 10 truckloads not reported.

In June, 6 of the above truckload deliveries were reported. 

June:

Note: There is still a loss of 32,000 gallons.

In July, the four remaining truckload deliveries are reported.

July:

Beginning inventory from prior month’s report 480,000

Receipts 15,000,000

Disbursements (reported) 14,780,000

Disbursements (actual) 14,748,000

Ending Physical Inventory 732,000

Reported Gain or (Loss) (32,000)

Note: At this point, the gains and losses are back to zero.

Beginning inventory from prior month’s report 1,180,000

Receipts 14,500,000

Disbursements (reported) 15,248,000

Disbursements (actual) 15,200,000

Ending Physical Inventory 480,000

Reported Gain or (Loss) (48,000)
222

 Refineries with Terminal Racks Reporting Instructions

ExSTARS requires that terminals located next to a refinery and that receive product via pipeline from that 

refinery, report all bulk terminal receipts of product in their monthly ExSTARS filings. These terminals 

must have a unique FCN.

The operator of the pipeline from the refinery is required to have a Form 637-X registration and is also 

required to submit monthly ExSTARS carrier reports for all bulk deliveries of product to the terminal.

These requirements are applicable even when the EIN of the terminal operator is the same as the operator 

of the pipeline from the refinery. In this example, the terminal operator report and the pipeline operator 

carrier report may be submitted in the same ExSTARS file as a combined ExSTARS terminal 

operator/carrier report. It is also permissible to submit separate files for the terminal operator and carrier 

report using distinct Sender IDs under the same EIN.

Section III, Application and Participation (above) discusses the establishment of unique Sender IDs for 

the same EIN.

For example, Company OMCo has a truck rack located at its refinery. The facility has an FCN. There is 

no storage tank dedicated to the truck rack. Some of the product goes directly from refinery cool-down 

storage to the rack. Some of the product goes from the cool-down storage out a pipeline to other 

terminals. Company OMCo delivers gasoline by truck load over its rack during the month. The 

following information must be reported to ExSTARS:

Company OMCo must register as both a terminal operator and a carrier and file both a terminal 

operator report and a carrier report as follows:

Terminal Operator Report

Terminal operator summary - report zero ending inventory

Terminal disbursements schedule - each truck delivery is reported separately including:

• Carrier name control, EIN, and mode of transportation (J ),

• Origin terminal FCN

• Destination state (required for non-bulk terminal disbursements),

• Position holder name control and EIN or 637 number,

• Document date and number (from bill of lading), and

• Net gallons

Terminal receipts schedule - since there is no dedicated terminal storage, the terminal always has 

zero inventory. Each delivery out of the terminal is immediately preceded by a receipt into the 

terminal, and is reported in detail including:

• Carrier name control, EIN, and mode of transportation (PL),

• Destination terminal FCN

• Document number and date, and

• Net gallons

Since Company OMCo operates the entire facility, it should report its own name control and EIN 

as the carrier and use mode PL for pipeline. The document dates, numbers and net gallons should 

be identical to those shown on the terminal disbursement schedule.
223

Carrier Report

Carrier summary - The total net gallons carried to the terminal is reported. This must equal the 

total of the truck deliveries (and reported as pipeline carrier deliveries to the terminal) made 

during the month.

Carrier deliveries schedule - To match to the terminal operator's receipts schedule, each 

movement of product from the cool down storage to the rack is treated as a delivery by a pipeline 

carrier to a terminal and is reported in detail including:

• Consignor name control and EIN,

• Mode of transportation (PL),

• Destination FCN,

• Document date and number, and

• Net gallons

Since Company OMCo is moving the product from its own refinery to its own terminal, it would 

report its name control and EIN as consignor. The mode is by pipeline (PL) and the document 

numbers, dates, and net gallons reported are identical to those shown on its terminal operator 

schedule of deliveries from the bills of lading.

If an approved terminal located at a refinery has multiple loading racks, including rail and truck

racks. Some are dedicated to taxable fuels and others are dedicated to nontaxable liquid products, 

all non-bulk disbursements from all racks must be reported.
224

Example of ExSTARS EDI Reporting for Terminals Located at a Refinery

The following examples illustrate the EDI reporting of a bulk receipt by a terminal operator from a 

refinery pipeline and the bulk delivery of product by the pipeline operator, in both a combined file format 

and in unique terminal operator/carrier files using different Sender IDs.

Example #1 – Combined Terminal Operator/Carrier ExSTARS 4030 

Filing

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~TERMINALCARRIER ~01~040539587

~170228~0000~|~00403~000001001~0~T~^\ the Sender ID 

GS~TF~TERMCARR~040539587050~20170228~0000~1101~X~004030\

ST~813~939401031\

BTI~T6~050~47~040539587~20170228~OMCo~24~000000002~~~~~00\ this is the filer EIN

DTM~194~20170131\

TIA~5001~35220100~GA\

N1~L9~OMCompany\

N3~222 Any Street\

N4~Anytown~NY~11111~USA\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\

TFS~T2~TOR~~~TC~T00NY1111\ this TFS loop identifies the terminal “T-00-NY-1111” that is reporting

the pipeline receipt 

REF~55~1000000001\

DTM~184~20170131\

FGS~BI~PG~065\

REF~55~2000000101\ TIA~5002~~~13110000~GA\ FGS~EI~PG~065\ REF~55~2000000001\

TIA~5002~~~16110045~GA\ FGS~GL~PG~065\ REF~55~2000000002\

TIA~5002~~~45~GA\

TFS~T3~15A~PG~065~94~PL\ this segment identifies the pipeline receipt of product code 065

REF~55~1000000002\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T00NY1111\ destination terminal for the receipt of product code 065

FGS~D~BM~71292\

REF~55~2000000003\

DTM~095~20170121\

TIA~5005~~~3000000~GA\ net gallons of product received

TIA~5006~~~3000000~GA\

TFS~T2~CCR\ this TFS loop indicates the Carrier reporting section

REF~55~1000000032\

TIA~5004~~~3000000~GA\

TFS~T3~14E~PG~065~94~PL\ this segment identifies the pipeline delivery of product code 065

REF~55~1000000033\

N1~CI~OMCo~24~000000002\

N1~CA~OMCo~24~000000002\

 N1~DT~~TC~T11NY2222\ destination terminal for carrier delivery of product

FGS~D~BM~38771\

REF~55~2000000331\

DTM~095~20170121\

TIA~5005~~~3000000~GA\ net gallons of product delivered

TIA~5006~~~3000000~GA\

SE~47~939401031\

GE~1~1101\

IEA~1~000001001\
225

Example #2 – Separate Terminal Operator and Carrier ExSTARS 4030 

Filing

ExSTARS Terminal Report

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~TERMINAL0000000~01~040539587

~170228~0000~|~00403~000001001~0~T~^\ the Sender ID 

GS~TF~TERMINAL~040539587050~20170228~0000~1101~X~004030\

ST~813~939401031\

BTI~T6~050~47~040539587~20170228~OMCo~24~000000002~~~~~00\ this is the filer EIN

DTM~194~20170131\

TIA~5001~32220090~GA\

N1~L9~OMCompany\

N3~222 Any Street\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\

TFS~T2~TOR~~~TC~T00NY1111\ terminal “T-00-NY-1111” that is reporting the pipeline receipt 

REF~55~1000000001\

DTM~184~20170131\

FGS~BI~PG~065\ REF~55~2000000101\ TIA~5002~~~13110000~GA\ FGS~EI~PG~065\ REF~55~2000000001\

TIA~5002~~~16110045~GA\ FGS~GL~PG~065\ REF~55~2000000002\

TIA~5002~~~45~GA\

TFS~T3~15A~PG~065~94~PL\ this segment identifies the pipeline receipt of product code 065

REF~55~1000000002\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T00NY1111\ destination terminal for the receipt of product code 065

FGS~D~BM~71292\

REF~55~2000000003\

DTM~095~20170121\

TIA~5005~~~3000000~GA\ net gallons of product received

TIA~5006~~~3000000~GA\

SE~31~939401031\

GE~1~1101\

IEA~1~000001001
226

ExSTARS Carrier Report

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~CARRIER0000000~01~040539587

~170228~0000~|~00403~000001222~0~T~^\ the Sender ID 

GS~TF~CARRIER~040539587050~20170228~0000~1102~X~004030\

ST~813~123123123\

BTI~T6~050~47~040539587~20170228~OMCo~24~000000002~~~~~00\ this is the filer EIN

DTM~194~20170131\

TIA~5001~3000000~GA\

N1~L9~OMCompany\

N3~222 Any Street\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\

TFS~T2~CCR\ this TFS loop indicates the Carrier reporting section 

REF~55~1000000032\

TIA~5004~~~3000000~GA\

TFS~T3~14E~PG~065~94~PL\ this segment identifies the Pipeline delivery of product code 065

REF~55~1000000033\

N1~CI~OMCo~24~000000002\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T11NY2222\ destination terminal for carrier delivery of product

FGS~D~BM~38771\

REF~55~2000000331\

DTM~095~20170121\

TIA~5005~~~3000000~GA\ net gallons of product received

TIA~5006~~~3000000~GA\

SE~23~123123123\

GE~1~1102\

IEA~1~000001222\
227

 Procedures for Revising Amounts Submitted in Transactions

In most cases, quantity amounts will not be flagged as errors. In the rare instance that a revision is 

necessary to a previously submitted amount field, follow one of the methods presented below.

Note: Reference numbers should reflect those submitted for the original line being revised.

Standards for TIA Quantity Field (TIA04) Capturing Receipts & Disbursements: 

Both Receipts & Disbursements should be submitted as a positive value.

Changes to Receipts & Disbursement will always be treated as an adjustment to the original submission.

Example: An initial submission for a receipt of 6,500 gallons of product code 065 is submitted as 

follows:

TFS~T3~15A~PG~065~94~J\

REF~55~0000001\

N1~DT~TC~XYZ123456\

N1~ON~24~987654321\

N1~CA~24~654321987\

N1~SF~IL\

FGS~D~BM~BM345672\

REF~55~0000001\

DTM~095~20170131\

TIA~5002~~~6500~GA\

If the correct amount that should have been submitted for the receipt is 8,000 gallons, there are two ways 

to submit the adjustment. The first method is to use double-entry accounting methods, and the second is 

to submit an adjustment amount. Examples of both follow.

Double entry accounting (Preferred Method):

TFS~T3~15A~PG~065~94~J\

REF~55~0000001\

N1~DT~TC~XYZ123456\

N1~ON~24~987654321\

N1~CA~24~654321987\

N1~SF~IL\

FGS~D~BM~BM345672\

REF~55~0000001\

DTM~095~20170131\

TIA~5002~~~-6500~GA\
228

FGS~D~BM~BM345672\

REF~55~0000001\

DTM~095~20170131\

TIA~5002~~~8000~GA\

Adjustment amount:

TFS~T3~15A~PG~065~94~J\

REF~55~0000001\

N1~DT~TC~XYZ123456\

N1~ON~24~987654321\

N1~CA~24~654321987\

N1~SF~IL\

FGS~D~BM~BM345672\

REF~55~0000001\

DTM~095~20170131\

TIA~5002~~~1500~GA\

An increase to Ending Inventory or a disbursement would be handled in the same manner within the 

TFS/GS structure.
229

N1 Segment Requirements by Type of 720 Report

The N1 segment is a required segment when processing schedule details. The number of iterations of this segment 

varies based upon whether the filing is a Terminal Operator Report (TOR) or a Carrier Report (CS). The following 

table shows what N1 segments are required for each type of filing. Complete each segment in accordance with the 

instructions provided in the layout.

Terminal Operator Report (TOR)

Receipts (TFS02 = 15A)

One iteration required for each:

DT (Destination Terminal)

CA (Carrier) – note – may be Importer of Record if carrier is foreign flag vessel 

Conditional:

ON (Position Holder) - Required for terminal receipts of Exx, Bxx, and Dxx

FV (Vessel Official Number) – Required N1 in schedule detail FGS loop only when mode code 

for terminal receipt is B , S , IB, or IS.

Product Reclassification:

DT (Destination Terminal)

ON (Position Holder) - Required only for certain fuel blended products in receipt (Exx, Bxx, Dxx)

Disbursements (TFS02 = 15B)

One iteration is required for each: 

OT (Origin Terminal)

CA (Carrier) – note – may be Position Holder if carrier is foreign flag vessel 

ON (Position Holder)

ST (Ship To – for Non-bulk) 

Conditional:

FV (Vessel Official Number) – Required N1 in schedule detail FGS loop only when mode code 

for terminal disbursement is B , S , EB, or ES.

Product Reclassification:

OT (Origin Terminal)

ON (Position Holder) - Required only for certain fuel products disbursed for blending (Exx, Bxx, Dxx)

Carrier Report (CS)

Receipts (TFS02 = 14D)

One iteration required for each:

CA (Carrier)

CI (Consignor)

OT (Origin Terminal for Pipelines and origin Facility for other Bulk transfers) 

Conditional:

FV (Vessel Official Number) – Required N1 in schedule detail FGS loop only when mode code 

for carrier receipt is B or S .

Deliveries (TFS02 = 14E)

One iteration is required for each: 

CA (Carrier)

CI (Consignor)

DT (Destination Terminal for Pipelines and destination Facility for other Bulk transfers) 

Conditional:

FV (Vessel Official Number) – Required N1 in schedule detail FGS loop only when mode code 

for carrier delivery is B or S .

Note: No optional N1 segments are permitted for Carrier Receipts or Deliveries, and use of optional N1 

segments for terminal receipts and disbursements is not recommended.
230

 Segment Requirements for Optional 720-TO CE (Summary) 

Reporting

Terminal operators can report the non-bulk receipts and bulk and non-bulk disbursements of product 

codes 001 (Crude), 049 (Condensate), 092 [Undefined (Other) Product], 122[Blending Components 

Other], 188 (Asphalt), or 960 (food) in summary by month instead of reporting them as separate receipt 

and disbursement transactions. Bulk receipts of these product codes must be reported in detail. The 

following example shows what segments are required for each type of summary reporting. Complete 

each segment in accordance with the instructions provided in the layout. (Bold highlights example.) 

For summary reporting that requires a carrier / consignor EIN, use your EIN.

Terminal Operator Report (TOR) Receipts (Non- Bulk only) - TFS02 =

15A

TFS01 = “T3” 

TFS02 = “15A” 

TFS03 = “PG”

TFS04 = “092” (a separate TFS01 = ”T3” loop is required for each summary product code

– DO NOT combine summary reporting of product codes in a 

single TFS01 = ’T3’ loop)

TFS05 = “94”

TFS06 = “CE” (this mode code indicates monthly summary reporting)

TFS~T3~15A~PG~092~94~CE\

REF01 = ”55”

REF02 = ”000000000009”

REF~55~000000000009\

N101 = “CA”

N102 = ”Various” 

N103 = ”24”

N104 = ”123456789” (your EIN)

N1~CA~Various~24~123456789\ (your EIN)

N101 = ”DT” 

N103 = ”TC”

N104 = ”T59FL1111”

N1~DT~~TC~T59FL1111\

FGS01 = ”D” 

FGS02 = ”BM”

FGS03 = ”Summary” 

FGS~D~BM~Summary\

REF01 = ”55”

REF02 = ”000000000010”

REF~55~000000000010\

DTM01 = ”095” (qualifier for document date, but use month end date)
231

DTM02 = ”20171231”

DTM~095~20171231\

TIA01 = ”5005”

TIA04 = ”430000” (add the net gallons for all transactions for the month for the summaryreported product code in the looping structure (either 001, 049, 092,122, 

188, or 960) and enter the total)

TIA05 = ”GA”

TIA~5005~~~430000~GA\

END OF MONTHLY SUMMARY (CE) REPORTING FOR NON-BULK RECEIPT OF 

PRODUCT CODE 092 (REPEAT FOR PRODUCT CODE 001, 049, 122, 188, or 960, IF

REQUIRED)

Terminal Operator Report (TOR) Disbursements (Bulk and Non-Bulk) -TFS02 = 15B

NOTE*** One TFS01 = ”T3” loop is required for each change in product code and position holder 

reporting the position holder EIN.

TFS01 = “T3” 

TFS02 = “15B” 

TFS03 = “PG”

TFS04 = “122” (a separate TFS01 = ”T3” loop is required for each summary product code – DO 

NOT combine summary reporting of product codes in a single TFS01

= ’T3’ loop)

TFS05 = “94”

TFS06 = “CE” (this mode code indicates monthly summary reporting)

TFS~T3~15B~PG~122~94~CE\

REF01 = ”55”

REF02 = ”000000000034”

REF~55~000000000034\

N101 = “CA”

N102 = ”Various” 

N103 = ”24”

N104 = ”123456789” (your EIN)

N1~CA~Various~24~123456789\ (your EIN)

N101 = ”OT” 

N103 = ”TC”

N104 = ”T59FL1111”

N1~OT~~TC~T59FL1111\

N101 = “ON” 

N102 = ”TOTA” 

N103 = ”24”

N104 = ”351234567”

N1~ON~TOTA~24~351234567\ (position holder EIN)

N101 = ”ST” 

N102 = ”FL”

N1~ST~FL\ **Note: Use this N1 segment for non-bulk disbursements only
232

FGS01 = ”D” 

FGS02 = ”BM”

FGS03 = ”Summary”

FGS~D~BM~Summary\

REF01 = ”55”

REF02 = ”000000000035”

REF~55~000000000035\

DTM01 = ”095” (qualifier for document date, but use month end date) 

DTM02 = ”20171231”

DTM~095~20171231\

TIA01 = ”5005”

TIA04 = ”430000” (add the net gallons for all transactions for the month for the summaryreported product code 122 and enter the total)

TIA05 = ”GA”

TIA~5005~~~430000~GA\

TIA01 = ”5006”

TIA04 = ”435000” (add the gross gallons for all transactions for the month for the summaryreported product code 122 and enter the total)

TIA05 = ”GA”

TIA~5006~~~435000~GA\

END OF MONTHLY SUMMARY (CE) REPORTING FOR BULK OR NON-BULK 

DISBURSEMENT OF PRODUCT CODE 122 (REPEAT FOR PRODUCT CODE 001, 049, 092,

188, or 960, IF REQUIRED OR DIFFERENT POSITION HOLDER AS REQUIRED)
233

151 Acknowledgement Files and Associated TS-813 Correction File

The following is a partial sample of a TS-813 EDI Combined Terminal Operator and Carrier report that 

contains three errors, the associated 151 acknowledgement, and the corresponding TS-813 CO report 

submitted to correct those errors.

The 151 Acknowledgement file that results from processing the TS-813 Original filing is shown in its 

entirety. The corresponding correction file (813 CO) is also shown in its entirety, along with the 

acknowledgement resulting from the correction.

The submission of the TS-813 correction file (813 EDI file with BTI14 = CO) will correct all errors 

identified in the 151 acknowledgement file and complete the filing requirements for the month.

Please note that carriage returns have been added to the EDI files to enhance readability. The actual

151.EDI files will be returned without forced line breaks.

813 Original File: (Interim loops of original file not containing error 

data have been removed, original file errors are in BOLD)

ISA~03~0100012340~01~0100012340~32~010001234 ~01~040539587

~170118~1508~|~00403~000004711~0~T~^\

GS~TF~010001234~040539587050~20170118~150816~4729~X~004030\

ST~813~5828~0200\

BTI~T6~050~47~040539587~20170118~QAOI~24~010001234~49~TO LICENSE~~~00\

DTM~194~20161231\

TIA~5001~~~5931668~GA\

N1~L9~John Doe\

N3~123 Main St.\

N4~Anytown~Wisc~54999~USA\ Note: State code is incorrect

PER~EA~Mary Smith~TE~1234567890~FX~2345678901~EM~mary@jcl.com\

(Interim loops of original file not containing error data have been removed)

TFS~T2~CCR\

REF~55~SEI CCR\

TIA~5004~~~894168~GA\

TFS~T3~14D~PG~052~94~B \

REF~55~00-00000001-00000000\

N1~CA~ABC ~24~234234234\

N1~CI~AAAA~24~123123123\

N1~OT~~TC~T33CA4757\

FGS~D~BM~56456\

REF~55~00-00000001-00000001\

DTM~095~20161221\

TIA~5005~~~545~GA\

TIA~5006~~~555~GA\

 FGS~D~BM~\ Note: Shipping Document number not provided

REF~55~00-00000001-00000002\
234

DTM~095~20161221\

TIA~5005~~~545~GA\

TIA~5006~~~555~GA\

(Interim loops of original file not containing error data have been removed.) 

FGS~D~BM~989898\

REF~55~00-00000025-00000004\

DTM~095~20801115\ Note: Date is in the Future 

TIA~5005~~~8250~GA\

TIA~5006~~~8250~GA\

(Interim loops of original file not containing error data have been removed.) 

SE~2399~5828\

GE~1~4729\

IEA~1~000004711\

151 ACK in EDI format:

ISA~00~ _~00~ _~01~040539587 ~32~010001234 ~170118~0646~

|~00403~000000319~0~T~^\

GS~TA~040539587050~010001234~20170118~064643~3190001~X~004030\

ST~151~0001\

BTA~AD~20170118\

BTI~T6~050~47~040539587~20170118~QAOI~24~010001234~49~TO LICENSE~ ~~00\

DTM~194~20161231\

REF~FJ~5828\

QTY~86~3\

PBI~400702~NA~1014~00000~~There are 3 open errors that MUST be fixed before filing the 

next period.\

PBI~601501~CO~1012~E0007~~Wi Invalid State Code\

TFS~T3~14D~PG~052\

REF~55~00-00000001-00000000\

FGS~D~BM~ \

REF~55~00-00000001-00000002\

PBI~203405~CO~1002~E0027~~ Bill of Lading/Ticket Number is missing\

TFS~T3~15B~PG~065\

REF~55~00-00000025-00000000\

FGS~D~BM~989898\

REF~55~00-00000025-00000004\

PBI~400701~CO~1182~E0016~~20801115 - doc date older than 1 year from period end date or 

date in the future\

SE~18~0001\

GE~1~3190001\

IEA~1~000000319\
235

813 Correction File:

ISA~03~0100012340~01~0100012340~32~010001234 ~01~040539587

~170120~1403~|~00403~000005015~0~T~^\

GS~TF~010001234~040539587050~20170120~140350~5033~X~004030\

ST~813~6139~0200\

BTI~T6~050~47~040539587~20170120~QAOI~34~010001234~49~TO LICENSE~~~~CO\

DTM~194~20161231\

TIA~5001~~~8795~GA\

REF~FJ~5828\

N1~L9~John Doe\

N3~777 Flintstone Alley\

N4~Anytown~WI~54999~USA\

TFS~T3~14D~PG~052~94~B \

REF~55~00-00000001-00000000~00001\

FGS~D~BM~56456\

REF~55~00-00000001-00000002~00001\

TFS~T3~15B~PG~065~94~PL\

REF~55~00-00000025-00000000~00001\

FGS~D~BM~989898\

REF~55~00-00000025-00000004~00001\

DTM~095~20161215\

SE~21~6139\

GE~1~5033\

IEA~1~000005015\

Resulting ACK files, indicating that the corrections were made and that no more errors exist are shown 

below.

151 ACK in EDI format:

ISA~00~ _~00~ _~01~040539587 ~32~010001234 ~170120~1505~ |~00403~000000321~0~T~^\

GS~TA~040539587050~010001234~20170120~064718~3210001~X~004030\

ST~151~0001\

BTA~AT~20100120\

BTI~T6~050~47~040539587~20170120~QAOI~34~010001234~49~TO LICENSE~ ~~~CO\

DTM~194~20161231\

REF~FJ~6139\

QTY~86~0\

PBI~201807~NA~1014~00000~~There are no open errors, this period's filing is complete.\

SE~7~0001\

GE~1~3210001\

IEA~1~000000321\
236

Use of BTI13(‘00’) vs BTI14 (‘CO’, ‘6S’, or ‘6R’)

BTI13 = ‘00’ – Original Filing

When to use:

• The BTI13 = ‘00’ should be used when you are submitting the first filing for the period

• The BTI13 = ‘00’ should be used if you receive NO 997 or 151 acknowledgment files within 2 

business days of submission.

• The BTI13 = ‘00’ should be used when a file has previously been submitted for the period and 

the 151 files returned included a message stating, “FILE REJECTED”.

• The BTI13 = ‘00’ should be used any time you are not submitting a correction, supplemental or 

replacement filing.

What to check before using:

• There should be no open / unresolved errors from any prior period.

• The period about to be submitted has not previously been submitted and processed (accepted) 

with or without errors. (i.e., a previous file processed, and your 151 files did not contain a 

message stating “FILE REJECTED”).

What the file should include / exclude:

• This filing should include all receipts and disbursement activity for the period being filed.

• If the file is a TOR report it should include, at minimum, ending inventory numbers for every 

FCN / Product Code combination used in the detail transactions in the summary information.

BTI14 = ‘CO’ – Correction Filing

When to use:

• The BTI14 = ‘CO’ should be used when you are correcting “Must Fix” errors identified in 151 

files for the period and your 151 files did not contain a message stating, “FILE REJECTED”.

What to check before using:

• There has been an ‘Original File’ submitted and accepted for the period. (i.e., the original file 

processed, and your 151 files did not contain a message stating “FILE REJECTED”).

• There are open / unresolved errors from the period that you need to correct.

What the file should include / exclude:

• This filing should include only the minimal amount of data to correct all the ‘Must Fix’ errors 

identified in 151 acknowledgement files for the period.

• The file must include a REF~FJ segment with the transaction number of the original file or the

last replacement file processed and accepted for the period (This is the ST02 element from the 

original or replacement file).

• The file must include a N1 segment in the header portion of the file with the company name.

• The file should include a response code (REF03 element) on every REF~55 segment submitted. 

(‘00001’ – correct, ‘00003’ – delete (only available at the FGS (transaction) level)).

• Gallon amounts (TIA segments) should not normally be included in a correction file. If a TIA 

segment is included, it will adjust (not overlay) the gallon amount from the original file by the 

amount submitted in the correction TIA segment. A TIA segment would rarely be found in a 

correction file.
237

BTI14 = ‘6S’ – Supplemental Filing

When to use:

• The BTI14 = ‘6S’ should be used when you are amending data (adding data to) a period where an 

original file has been processed and accepted and the volume of data is a significant portion of a

usual original filing.

• For example, the BTI14 = ‘6S’ would be used if the filer normally submits a file for a period with 

12 terminals, but in this period the file only captured 11 of the 12 terminals’ data. You would 

submit a supplemental filing that contained data for the 12th terminal only.

• If supplemental transactions are more than a year old from the next original filing period to be 

submitted you would need to capture this data in a supplemental filing for the period in which the 

transactions occurred; otherwise, these “extra” transactions may be included in the next period’s 

filing that will be submitted.

What to check:

• There must be an ‘Original File’ (BTI13 = ‘00’) submitted and accepted for the period. (i.e., the 

original file processed, and your 151 files did not contain a message stating “FILE

REJECTED”).

• There are no open / unresolved errors from the period.

What the file should include / exclude:

• This filing should contain only data that has not previously been submitted for the period.

• The file must include a REF~FJ segment with the transaction number (ST02 element) of the 

original or last replacement file processed and accepted for the period.

• The file must include an N1 looping structure (N1 thru PER segments) in the header portion of 

the file with the company name, address and contact information.

BTI14 = ‘6R’ – Replacement Filing

When to use:

• The BTI14 = ‘6R’ should be used when you wish to replace a previous original or replacement 

file that contained errors with an entirely new file. The original file must have been accepted 

(i.e., produced 151 acknowledgement files that did not contain a message stating “FILE 

REJECTED”) AND there must be open / unresolved “must fix” errors. The replacement file will 

totally overlay all existing data for that period.

What to check:

• There must be an original or replacement file submitted and accepted for the period. (i.e., the file 

processed, and your 151 acknowledgement files did not contain a message stating “FILE 

REJECTED”).

• There are open / unresolved errors from the period.

What the file should include / exclude:

• This filing should include all receipts and disbursement activity for the period being filed, 

including inventory and gain/loss information.

• If the file is a TOR report, it should include, at minimum, ending inventory numbers for every 

FCN / Product Code combination used in the detail transactions in the summary information.
238

• The file must include a REF~FJ segment with the transaction number of the original or last 

replacement file processed and accepted for the period (this is the ST02 element from the original 

or replacement). This must not be the same number as the Transaction Set Control Number 

(ST02) of the correction, supplemental, or replacement file. The REF~FJ segment must be 

included in a replacement filing but does not appear in an original filing.

• The file must include N1 looping structure (N1 thru PER segments) in the header portion of the 

file with the company name, address and contact information. The file should have the same 

content as any original filing; Note: the REF~FJ segment must be included in a replacement 

filing but does not appear in an original filing.

• If the replacement file is a TOR filing, it must balance as does any original file.
239

ExSTARS 4030 Correction/Replacement/Supplemental Files

Differences between Correction (CO), Replacement (6R) and Supplemental Files (6S)

1. when to use which type of amendment file

2. how each file changes the data for a filing period

3. filer issues with amendment (CO, 6R and 6S) files

Correction Files when BTI14 = “CO”

1) This was the original and, until the most recent ExSTARS software release, the only way to 

correct data errors generated by original (BTI13 = ’00’) files in ExSTARS 4030. This can be used 

when an original file generates a 151 acknowledgment with “must fix” errors for a filing period; 

and the original file is not “rejected” due to a 997R syntax rejection, an out-of-balance error or 

the presence of duplicate FGS sequence numbers. It cannot be used if there are no outstanding 

“must fix” errors for the filing period.

2) The “CO” file includes only the header table and segments with data errors. The correction file 

uses the sequence number segment (REF~55 segments) associated with the segment(s) in error, 

the transaction set control number (ST02) from the original file that generated the error in a 

REF~FJ segment, and the filing period end date to match the corrected information with the data 

in the error tables. One feature of the “CO” file that is only provided with this type of file is the 

ability to correct a file using the “correct as submitted” error response code for information 

flagged in error from the detail table of the original transaction. This is particularly useful if the 

filer is trying to correct an original file that has been flagged with an invalid EIN for a carrier, 

consignor or position holder and the filer believes that the EIN is correct but not yet populated on 

the ExSTARS validation tables. The filer can submit the correction and resolve his errors while the 

EIN is investigated, validated, and added to the validation tables if valid. Also, the “CO” file 

enables a filer to “delete” records in error from an original file at the detail (FGS loop) or ticket 

level of the transaction (bill of lading). It does not enable them to delete records at the TFS or 

summary level. If no error response code is included in the “CO” file, the response code defaults 

to “correct as submitted.’ Because the ‘CO” file contains only the corrected segments, there is no 

“balancing” of the file for terminal operator reports.

The “CO” file is typically used to correct data errors and not errors in gallons reported. This is 

because the gallon amounts conveyed in the TIA segments of a “CO” file do not “overlay” the 

gallon amounts submitted in the original file, but instead they “append” the amounts. As an 

example, a filer incorrectly submits a “negative ending inventory” of -450 gallons for a product 

code in an original file that was in balance, and they had wanted to report 0 (zero) gallons for 

their ending inventory of that product. This will create a “must fix” error because ExSTARS 

4030 will not accept negative ending inventories for a filing period. The correction file must 

convey +450 gallons and not 0 gallons in the TIA segment to correct the negative ending 

inventory, to bring their monthly ending inventory to 0 (zero) gallons for that product code.

3) The most prevalent filer issue with the “CO” file is typically matching the correct REF~FJ value 

to the transaction set control number in the original file that generated the errors and matching 

the correct sequence number in the REF~55 segment that is associated with the outstanding error. 

In addition, the inclusion of gallon amount in “CO” files is also problematic for filers, as they 

don’t recognize that the gallon amounts append and not overlay the amount reported in the
240

original filing.

Replacement Files when BTI14 = ”6R”

1) Like the “CO” correction file, the “6R” replacement file can be used when an original file 

generates a 151 acknowledgment with “must fix” errors for a filing period; and the original file is 

not “rejected” due to a 997R syntax rejection, an out-of-balance error or the presence of duplicate 

FGS sequence numbers. It cannot be used if there are no outstanding “must fix” errors for the 

filing period.

2) The “6R” file is an entire replacement file for the filing period, and it must include all of the 

information submitted in the original file with corrections to the data errors identified in the 151 

acknowledgment received in response to the original filing. The replacement file uses the 

transaction set control number (ST02) from the original file that generated the error(s) in a 

REF~FJ segment, and the filing period end date to match and then deletes all the data with

errors and all of the existing records from the original filing. The file then “overlays” or “repopulates” the filer’s data for the filing period with all the same validation criteria as the

original file, including the requirement for a balanced file if it is a terminal operator report. There 

is no ability to submit an error response code in a “6R” file, and so the EINS and other data

must be present on the ExSTARS “must fix” errors resulting from the original file, when there

are a significant number of detail transactions that might have been submitted in error (e.g.

duplicate receipts) and need to be deleted, when changing gallon amounts reported at both the

detail and summary level, and when the filer is having a difficult time associating specific

segments in error to a particular sequence number (REF~55 segment).

3) Filer issues with the use of the “6R” replacement file as an error correction tool include using the 

same transaction set control number (ST02) in the replacement file as in the original file that is 

being replaced (and conveyed in the REF~FJ segment of the “6R” file) – these need to be unique 

for a filing period for file tracking purposes. Also, when a “6R” generates “must fix” errors that 

must be corrected, the filer frequently uses the transactions set control number from the original 

file in the REF~FJ instead of the transaction set control number from the “6R”. Because the “6R” 

file has basically deleted anything associated with the original file, this causes problems in trying 

to match a correction or replacement file submitted to correct errors generated by a replacement 

file. The final issue with replacement files occurs when a filer first attempts to correct errors 

generated by an original file using a correction file which then generates new or additional errors. 

If the filer then tries to resolve all of the outstanding errors for the filing period by submitting a 

“6R” replacement file, the records and errors from the original file are deleted and over-written 

but the errors generated by the correction file remain and cannot be corrected.
241

Supplemental Files when BTI14 = “6S”

1) This was the original method to add/append data to an original filing or to correct data that was 

included in an original (BTI13 = ”00’) file in ExSTARS 4030. This can be used when it is realized 

that data from an original file has been erroneously omitted or when, as an example a valid EIN 

was used for a carrier in place of the correct EIN. It cannot be used if there are

outstanding “must fix” errors for the filing period.

2) The “6S” file includes only the header table and the new or revised/corrected data to be added to 

the original filing. The supplemental file uses the transaction set control number (ST02) from the 

original file that contained the incorrect data in a REF~FJ segment, and the filing period end date 

to verify that there is an original filing to add data against. If errors are produced by the 

supplemental filing, they will need to be resolved by using either a “CO” or “6R” filing. The

REF~FJ in either of these cases would need to contain the number from the ST02 element in the 

supplemental filing.

When using the “6S” file to correct data, it is typically for the use of an incorrect EIN that 

happened to be a valid number on the validation tables. As an example, a filer incorrectly submits 

a valid carrier EIN for a product code in an original file that was in balance, and there were no 

“Must Fix” errors in the 151 acknowledgment files. Later due to an audit they learn the wrong 

carrier EIN had been used. The filer will need to create a “6S” filing that first backs out (issues 

negative gallon transactions equal to those in the origin filing) all the inappropriate transactions 

for the incorrect carrier EIN and then add new transactions that are equal to those in the original 

file with the correct carrier EIN used.

Purely adding data to a period may be done via use of the either and original filing (BTI13 = 

“00”) or a supplemental filing (BTI14 = ‘6S”). If the data is within 12 months of the period being 

filed the data may be included in an original filing, otherwise the data will need to be submitted in 

a supplemental file.

3) The most prevalent filer issue with the “6S” file is typically matching the correct REF~FJ value 

to the transaction set control number in the original file where they want to append/add data or 

make data corrections.

When using the “6S” file to correct data confusion often arises with having to initially back out 

the original transactions. The necessity for this exists because there are no open “Must Fix” 

errors on these transactions and thus no sequence numbers to use for matching against the 

original data.

• While not an “error,” there are frequent occurrences of the mode of transport code product 

reclassification (BA) that appear to be accounting transactions rather than actual product 

reclassifications. There is also general confusion regarding summary (CE) and removal from 

terminal (RT) mode of transport transactions and when and how to use these appropriately.
242

Use of Supplemental Files

To Add Data to an Existing Report: A Supplemental file (BTI14 = 6S) is normally used to report new, 

additional data not reported in an original filing for a period. A Supplemental file can only be used 

when an original file has been processed and accepted for the filing period with no outstanding must fix 

errors.

For example: Filer A normally reports transactions for 12 terminals. In May, only 11 terminals were 

reported. A supplemental file could be used to file all transactions for May for terminal number 12. The 

period end date for the Supplemental file would reflect the period end date of the original file. The 

Supplemental file would refer to the ORIGINAL transaction set control number for the May filing and 

use that number in the REF~FJ segment. The file would contain ONLY those transactions not included in 

the original report (i.e., all the data for the twelfth terminal). The file would look like the following 

example:

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~000000002 ~01~040539587

~170628~0000~|~00403~000001001~0~T~^\ the SenderID 

GS~TF~TERMCARR~040539587050~20170628~0000~1101~X~004030\

ST~813~939401031\

BTI~T6~050~47~040539587~20170628~OMCo~24~000000002~~~~~~6S\

6S indicates Supplemental file

DTM~194~20170531\ This is the period end date of the period being reported and

matches the period of the original file

REF~FJ~000502\ This is the transaction set control number of the ORIGINAL file

that was accepted with no outstanding must fix errors

N1~L9~OMCompany\

N3~222 Any Street\

N4~Anytown~NY~11111~USA\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\

TFS~T2~TOR~~~TC~T00AZ1111\ This TFS loop identifies the terminal

that did not report in the original file

REF~55~1000000001\

DTM~184~20170531\

FGS~BI~PG~065\

REF~55~1000000101\

TIA~5002~~~406789~GA\

FGS~EI~PG~065\

REF~55~1000000102\

TIA~5002~~~3020075~GA\

FGS~GL~PG~065\

REF~55~1000000103\

TIA~5002~~~-90~GA\

TFS~T3~15A~PG~065~94~PL\ Segment identifies pipeline receipts of product code 065

REF~55~2000000000\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T00AZ1111\

FGS~D~BM~71292\

REF~55~2000000001\

DTM~095~20170501\

TIA~5005~~~5000000~GA\

TIA~5006~~~5000000~GA\

TFS~T3~15B~PG~065~94~J \ This segment identifies the disbursements of

product code 065 from the terminal
243

REF~55~3000000000\

N1~OT~~TC~T00AZ1111\

N1~ON~OMCo~24~000000002\

N1~ST~AZ\

N1~CA~ABTR~24~000123456\

FGS~D~BM~7045truck15\

REF~55~3000000001\

DTM~095~20170503\

TIA~5005~~~6000~GA\

TIA~5006~~~6000~GA\

<<<all remaining transactions for the unreported terminal would be included>>>

Correction of Data “Mistakes”: ExSTARS Version 4030 also provides a process by which reporting 

mistakes can be corrected using a Supplemental file (BTI14 = 6S). Reporting mistakes are not to be 

confused with Data Errors identified in the 151 acknowledgements and labeled “must fix” or “warning” 

errors. Reporting mistakes include such things as using a valid EIN to denote a carrier, but it is the 

incorrect carrier for the transaction; reporting several transactions for a product code that is a valid 

product code, but incorrect for the specific transactions, etc. Reporting mistakes are usually found during

audits and reporting reviews and are not normally evident by reviewing the acknowledgement files; 

however, some may become apparent during review of the Terminal Inventory Report (TIR) 

acknowledgement produced with every original report.

In these instances, the Supplemental file is used to “back out” or negate the specific transactions 

erroneously reported, and then report said transactions with the appropriate Carrier, Consignor, Position 

Holder, product code, and mode of transportation information.

The following examples illustrate two uses of the Supplemental file to correct reporting mistakes. In the 

first example, product was reported to be moved by the wrong carrier. In the second example, an 

incorrect product code was reported for a group of receipts.

Example 1: Incorrect Carrier reported for a group of terminal disbursements: Here is the relevant 

section of the original file showing receipt and disbursement transactions: Inventory amounts do not 

change, so Ending Inventory and Gain/Loss information does not need to be submitted.

Original file:

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~000000002 ~01~040539587

~170321~0000~|~00403~000001001~0~T~^\ the Sender ID

GS~TF~TERMCARR~040539587050~20170321~0000~1101~X~004030\

ST~813~50017\ The ST02 element is the Transaction Set Control Number 

BTI~T6~050~47~040539587~20170321~OMCo~24~000000002~~~~~00\ 00 = Original file 

DTM~194~20170228\ This is the period end date of the period being reported 

TIA~5001~775232~GA\

N1~L9~OMCompany\

N3~222 Any Street\

N4~Anytown~NY~11111~USA\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\

TFS~T2~TOR~~~TC~T00CT1234\

REF~55~1000000001\

DTM~184~20170228\

TIA~5005~~~350~GA\

TIA~5006~~~350~GA\

<<<Additional receipts are reported>>>
244

TFS~T3~15B~PG~054~94~J \ This segment identifies the disbursements of

product code 054 from the terminal

REF~55~3000000000\

N1~OT~~TC~T00CT1234\

N1~ON~OMCo~24~000000002\

N1~ST~CT\

N1~CA~ABTR~24~000123456\ AB Trucking is reported as the carrier for 3 disbursements

FGS~D~BM~7045truck15\

REF~55~3000000001\

DTM~095~20170204\

TIA~5005~~~1850~GA\

TIA~5006~~~1850~GA\

FGS~D~BM~7045truck15\

REF~55~3000000002\

DTM~095~20170215\

TIA~5005~~~3200~GA\

TIA~5006~~~3200~GA\

FGS~D~BM~7045truck15\

REF~55~3000000002\

DTM~095~20170221\

TIA~5005~~~197~GA\

TIA~5006~~~197~GA\

<<<Additional disbursements are reported>>>

<<<Closing Envelope segments>>>

After an audit, it was determined that three disbursements from Terminal T00CT1234 were reported 

using AB Trucking but were really carried by First Trucking – EIN 122055088. To correct this reporting 

mistake, the transactions reported in error must be reversed; that is, each gallon amount reported must be 

negated then each ticket re-entered with the correct Carrier information.

Since inventory amounts do not change, Ending Inventory and Gain/Loss information does not need to be 

submitted.

Supplemental file:

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~000000002 ~01~040539587

~170325~0000~|~00403~000001001~0~T~^\ the Sender ID 

GS~TF~TERMCARR~040539587050~20170325~0000~1101~X~004030\

ST~813~50019\

BTI~T6~050~47~040539587~20170315~OMCo~24~000000002~~~~~~6S\

6S = Supplemental file

DTM~194~20170228\ This is the period end date of the period being reported and

matches the period of the original file

REF~FJ~50017\ This is the transaction set control number of the ORIGINAL file

that was accepted with no outstanding must fix errors
245

N1~L9~OMCompany\

N3~222 Any Street\

N4~Anytown~NY~11111~USA\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress

2\ TFS~T3~15B~PG~054~94~J \ This is the loop reported erroneously.

REF~55~3000000000\

N1~OT~~TC~T00CT1234\

N1~ON~OMCo~24~000000002\

N1~ST~CT\

N1~CA~ABTR~24~000123456\ AB Trucking is reported as the carrier.

The following tickets must be negated.

FGS~D~BM~7045truck15\

REF~55~3000000001\

DTM~095~20170204\

TIA~5005~~~-1850~GA\ This negates the amount of this ticket reported

under the incorrect Carrier

TIA~5006~~~-1850~GA\

FGS~D~BM~7045truck15\

REF~55~3000000002\

DTM~095~20170215\

TIA~5005~~~-3200~GA\ This negates the amount of this ticket reported

under the incorrect Carrier

TIA~5006~~~-3200~GA\

FGS~D~BM~7045truck15\

REF~55~3000000002\

DTM~095~20170221\

TIA~5005~~~-197~GA\ This negates the amount of this ticket reported under

the incorrect Carrier

TIA~5006~~~-197~GA\

TFS~T3~15B~PG~054~94~J \ This loop will now add the transactions back in correctly

REF~55~3000000000\

N1~OT~~TC~T00CT1234\

N1~ON~OMCo~24~000000002\

N1~ST~CT\

N1~CA~FIRS~24~122055088\ First trucking replaces AB trucking as the carrier.

The following tickets are reposted.

REF~55~3100000001\

DTM~095~20170204\

TIA~5005~~~1850~GA\ This reposts the amount of this ticket under the correct Carrier

TIA~5006~~~1850~GA\

FGS~D~BM~7045truck15\

REF~55~3100000002\

DTM~095~20170215\

TIA~5005~~~3200~GA\ This reposts the amount of this ticket under the correct Carrier

TIA~5006~~~3200~GA\

FGS~D~BM~7045truck15\

REF~55~3100000002\

DTM~095~20170221\

TIA~5005~~~197~GA\ This reposts the amount of this ticket under the correct Carrier

TIA~5006~~~197~GA\

<<<closing envelope segments >>>
246

Example 2:

A group of transactions were reported under the wrong product code; the transactions were reported as a 

receipt and three movements of product code 161 but should have all been reported as product code 167.

The terminal (T00NY2222) in the report does not, and never has, dealt with product 161.

Original transaction:

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~000000002 ~01~040539587

~170228~0000~|~00403~000001001~0~T~^\ the Sender ID

GS~TF~TERMCARR~040539587050~20170228~0000~1101~X~004030\

ST~813~2030\ ST02 is the Transaction set control number 

BTI~T6~050~47~040539587~20170228~OMCo~24~000000002~~~~~00\ 00 = Original file 

DTM~194~20170131\ This is the period end date of the period being reported 

TIA~5001~44285858~GA\

N1~L9~OMCompany\

N3~222 Any Street\

N4~Anytown~NY~11111~USA\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\ 

TFS~T2~TOR~~~TC~T00NY2222\

REF~55~1000000001\

DTM~184~20170131\ FGS~BI~PG~161\ REF~55~1000000101\ TIA~5002~~~32000~GA\ FGS~EI~PG~161\

REF~55~1000000102\

TIA~5002~~~6589~GA\

FGS~GL~PG~161\

REF~55~1000000103\

TIA~5002~~~-125~GA\

<<< Additional inventory data reported >>>

TFS~T3~15A~PG~161~94~J \ This segment identifies truck receipt of product code 161

REF~55~2000000000\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T00NY2222\

FGS~D~BM~3201\

REF~55~2000000001\

DTM~095~20170120\

TIA~5005~~~2800~GA\

TIA~5006~~~2800~GA\

<<< Additional receipts are reported >>>

TFS~T3~15B~PG~161~94~J \ This segment identifies the disbursements of product

code 161 from the terminal (Should be PC 167)

REF~55~3000000000\

N1~OT~~TC~T00NY2222\

N1~ON~OMCo~24~000000002\

N1~ST~CT\

N1~CA~ABTR~24~000123456\

FGS~D~BM~9990001\

REF~55~3000000001\

DTM~095~20170104\

TIA~5005~~~1000~GA\
247

TIA~5006~~~1000~GA\

FGS~D~BM~9990002\

REF~55~3000000002\

DTM~095~20170115\

TIA~5005~~~2500~GA\

TIA~5006~~~2500~GA\

FGS~D~BM~9990003\

REF~55~3000000002\

DTM~095~20170121\

TIA~5005~~~3000~GA\

TIA~5006~~~3000~GA\

<<<Additional disbursements of other products are reported>>>

<<<Closing Envelope segments>>>

To correct the reporting error, the Inventory data must be removed for the product code by replacing the 

Beginning and Ending Inventory and Gain/Loss amounts with zeros (since the incorrect product is not 

used in this terminal). Each detail transaction will also need to be negated and then reposted using the

correct product code.

Supplemental file:

ISA~03~LIHTPBRBXX~01~APTJCGHJMI~32~000000002 ~01~040539587

~170305~0000~|~00403~000001001~0~T~^\ the Sender ID 

GS~TF~TERMCARR~040539587050~20170305~0000~1101~X~004030\ 

ST~813~2032\

BTI~T6~050~47~040539587~20170305~OMCo~24~000000002~~~~~~6S\

6S = Supplemental file 

DTM~194~20170131\ This is the period end date of the original period 

REF~FJ~2030\ This is the transaction set control number of the ORIGINAL file that

was accepted with no outstanding must fix errors

N1~L9~OMCompany\

N3~222 Any Street\

N4~Anytown~NY~11111~USA\

PER~CN~OMCompanyContact~TE~5551556500~FX~5551391812~EM~EmailAddress2\ 

TFS~T2~TOR~~~TC~T00NY2222\

REF~55~1000000001\

DTM~184~20170131\

FGS~BI~PG~161\

REF~55~1000000101\

TIA~5002~~~0~GA\ This sets the beginning inventory of

the incorrectly reported product to zero.

FGS~EI~PG~161\

REF~55~1000000102\

TIA~5002~~~0~GA\ This sets the ending inventory of the product to zero. 

FGS~GL~PG~161\

REF~55~1000000103\

TIA~5002~~~0~GA\ This sets the Gain/Loss amount of the product to zero.

TFS~T3~15A~PG~161~94~J \ This segment identifies the truck receipt of

product code 161 (invalid reporting loop)
248

REF~55~2000000000\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T00NY2222\

FGS~D~BM~3201\

REF~55~2000000001\

DTM~095~20170120\

TIA~5005~~~-2800~GA\ This negates the amount of the incorrectly reported receipt

TIA~5006~~~-2800~GA\

TFS~T3~15A~PG~167~94~J \ This segment identifies the truck receipt of

product code 167 (Correct product code))

REF~55~2900000000\

N1~CA~OMCo~24~000000002\

N1~DT~~TC~T00NY2222\

FGS~D~BM~3201\

REF~55~2900000001\

DTM~095~20170120\

TIA~5005~~~2800~GA\ This adds in the amount of the correctly reported receipt

TIA~5006~~~2800~GA\

TFS~T3~15B~PG~161~94~J \ This segment identifies the disbursements of

product code 161 from the terminal (invalid reporting)

REF~55~3000000000\

N1~OT~~TC~T00NY2222\ N1~ON~OMCo~24~000000002\

N1~ST~CT\

N1~CA~ABTR~24~000123456\

FGS~D~BM~9990001\

REF~55~3000000001\

DTM~095~20170104\

TIA~5005~~~-1000~GA\ Negates the amount of the incorrectly reported disbursement

TIA~5006~~~-1000~GA\

FGS~D~BM~9990002\

REF~55~3000000002\

DTM~095~20170115\

TIA~5005~~~-2500~GA\ Negates the amount of the incorrectly reported disbursement

TIA~5006~~~-2500~GA\

FGS~D~BM~9990003\

REF~55~3000000002\

DTM~095~20170121\

TIA~5005~~~-3000~GA\ Negates the amount of the incorrectly reported disbursement

TIA~5006~~~-3000~GA\

TFS~T3~15B~PG~167~94~J \ This loop correctly reports disbursements of

product code 167 from the terminal

REF~55~3000000000\

N1~OT~~TC~T00NY2222\

N1~ON~OMCo~24~000000002\

N1~ST~CT\

N1~CA~ABTR~24~000123456\

FGS~D~BM~9990001\

REF~55~3000000001\

DTM~095~20170104\

TIA~5005~~~1000~GA\ This correctly posts the disbursement of product code 167

TIA~5006~~~1000~GA\
249

FGS~D~BM~9990002\

REF~55~3000000002\

DTM~095~20170115\

TIA~5005~~~2500~GA\ This correctly posts the disbursement of product code 167

TIA~5006~~~2500~GA\

FGS~D~BM~9990003\

REF~55~3000000002\

DTM~095~20171221\

TIA~5005~~~3000~GA\ This correctly posts the disbursement of product code 167

TIA~5006~~~3000~GA\

<<<Closing Envelope segments>>>
250

Additional Notes on Gallon Amounts Submitted in Transactions

Standards for TIA Quantity Field (TIA04) Capturing Ending Inventory:

Ending Inventory should never fall below zero (0) for a filing period (i.e., the ending inventory number 

should never be negative). ExSTARS is a physical inventory system; if a tank is empty, it has zero gallons. 

Physical inventory is expected to be taken on a monthly basis; therefore, the reported ending inventory 

amount is not to be a number arrived at from an accounting or inventory system. If a negative ending 

inventory number is submitted, it will be flagged as an error that must be fixed prior to the following 

month’s filing being accepted.

If there is ever a need to revise the ending inventory number and the file was previously balanced, it 

would follow that the submitted gain/loss number would also need to be adjusted. Please review the 

notes in this appendix entitled Procedures for Revising Amounts Submitted in Transactions for 

additional information on how these numbers may be corrected. Changes to Ending Inventory and 

Gain/Loss amounts will always be treated as an adjustment to the original submission.

Standards for TIA Quantity Field (TIA04) Capturing Net Gallons:

Zero Gallon Amounts:

Net Gallons on a transaction should never be submitted as a zero (0) amount. A zero gallon amount for

either a receipt or disbursement would imply no actual movement of product and therefore no transaction 

to report.

The only instance where a net gallon amount would be acceptable as a negative number is in the instance 

where a receipt or disbursement was originally submitted, and later discover that the gallon amount was 

incorrectly captured. If you are using the double entry accounting method as discussed in Procedures for 

Revising Amounts Submitted in Transactions, under the section Standards for TIA Quantity Field 

(TIA04) Capturing Receipts & Disbursements; and using the Double entry accounting (Preferred 

Method), a negative gallon amount would be acceptable.

Return of Product:

Return of a product should not be shown as a negative or reversing transaction for the original amount. 

Below is an example of a potential situation:

Example:

On the June 2010 Terminal Operator Report a non-bulk disbursement transaction of taxable fuel was 

reported. This was later rejected by the customer and returned to a crude tank at our refinery. The product 

was returned in July 2010. How should this be handled for July reporting purposes?

The initial disbursement would appear like the following. The product has broken the rack and will not 

come back into the tank.

TFS~T3~15B~PG~065~94~J \ <<Non-bulk Terminal disbursement for product code 065>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<FCN where transaction happened>> 

N1~CA~GUES~24~123456789\

N1~ON~UNKN~24~456789123\

N1~ST~GA\
251

FGS~D~BM~51564\

REF~55~2000000001\

DTM~095~20170628\ <<Date transaction took place>> 

TIA~5005~~~7200~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~7200~GA\ <<Gross number of gallons for transaction>>

When the product is returned to a crude tank for re-refinement, it should be recorded as a receipt into that 

terminal.

TFS~T3~15A~PG~001~94~J \ <<Terminal receipt for returned product code 001>> 

REF~55~1000000003\

N1~DT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

N1~CA~GUES~24~123456789\

FGS~D~BM~51564\

REF~55~2000000003\

DTM~095~20170705\ <<Date return took place>> 

TIA~5005~~~7200~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~7200~GA\ <<Gross number of gallons for transaction>>

The returned product should not be returned as a negative disbursement using the original product code. 

Once the product has broken the rack there is no assurance that it has not been contaminated by the time it 

is returned.

If an accounting credit needs to be issued to the purchaser of the original product it should be done 

through an accounting transaction and should not be reflected in ExSTARS reporting other than as 

described above.

If an active and approved terminal ceases operations, and the facility is still capable of acting as a 

terminal, then ExSTARS reporting is required. In this instance, file a no activity report as shown below.

The no activity report can only be used to report when an entire terminal does not have activity for a 

reporting period and is not intended to be used for individual products within a terminal.

ISA~03~I0xxxxxxxx~01~xxxxxxxxx0~32~T99AA99990000~01~040539587~171105~1649~|~00403~0 

00001766~0~P~^\

GS~TF~xxxxxxxxx000000~040539587050~20171105~164909~1766~X~004030\

ST~813~2404~0200\

BTI~T6~050~47~040539587~20171105~ABCD~24~987654321~~~48~201709999S~00\

DTM~194~20171031\

TIA~5001~~~0~GA\

N1~L9~No Processing Company, Inc.\

N3~100 West First Street\

N4~Anytown~NY~12345~USA\

PER~EA~Tom Brown~TE~9195093210~FX~9195093211~EM~tbrown@noprod.com\

PER~CN~Sue Silver~TE~9195093220~FX~9195093220~EM~ssilver@noprod.com\

TFS~T2~TOR~~~TC~T99AA9999\

REF~55~10001\

REF~BE~1\

SE~14~2404\

GE~1~1766\

IEA~1~000001766\
252
253

 Sample No Activity Report

If an active and approved terminal ceases operations, and the facility is still capable of acting as a 

terminal, then ExSTARS reporting is required. In this instance, file a no activity report as shown below.

The no activity report can only be used to report when an entire terminal does not have activity for a 

reporting period and is not intended to be used for individual products within a terminal.

ISA~03~I0xxxxxxxx~01~xxxxxxxxx0~32~T99AA99990000~01~040539587~171105~1649~|~00403~0 

00001766~0~P~^\

GS~TF~xxxxxxxxx000000~040539587050~20171105~164909~1766~X~004030\ 

ST~813~2404~0200\

BTI~T6~050~47~040539587~20171105~ABCD~24~987654321~~~48~201709999S~00\ 

DTM~194~20171031\

TIA~5001~~~0~GA\

N1~L9~No Processing Company, Inc.\

N3~100 West First Street\

N4~Anytown~NY~12345~USA\

PER~EA~Tom Brown~TE~9195093210~FX~9195093211~EM~tbrown@noprod.com\

PER~CN~Sue Silver~TE~9195093220~FX~9195093220~EM~ssilver@noprod.com\

TFS~T2~TOR~~~TC~T99AA9999\

REF~55~10001\

REF~BE~1\

SE~14~2404\

GE~1~1766\

IEA~1~000001766\
254

Product Reclassification / Blended Fuel Disbursement / Certain Fuels Mixtures

The code BA is used for product reclassification or conversion of products at the terminal that results in a 

product code change. Examples include: (a) conversion of diesel fuel #2 undyed to diesel fuel low sulfur 

dyed; (b) reclassification of jet fuel to kerosene, high sulfur dyed diesel, or diesel fuel #1 undyed.

Product reclassifications itemize changes, in volume, of at least one liquid product and another liquid 

product, with no physical movement of the product. Product reclassification may be reported in summary 

by a set of product reclassifications at the end of the filing period or in detail at the time of product 

disbursement.

Schedule 15A product reclassification(s) amounts must be equal to the sum of the Schedule 15B amounts 

in total that create the mixture or product. (i.e. - if you have 242,000 gallons of blended product, the 

Schedule 15A Receipts amount for that product code must be equal to the sum of the Schedule 15B “BA” 

disbursements (220,000 of product 1 and 22,000 of product 2)).

Product codes should be different between the disbursements and receipts, but the total gallon amounts 

for the receipts and disbursements should be the same.

Example 1

This type of reclassification involves changes to the Product Code where the volume doesn’t change. 

(Ex. Kerosene to Jet Fuel or Undyed diesel to Dyed diesel).

Assume that a terminal that does not store dyed diesel fuel needs to disburse a truckload (8,000 gallons) 

of dyed diesel fuel. The terminal dyes 8,000 gallons of diesel fuel #2 low sulfur undyed (product code 

167) to dyed diesel at the rack at the time of disbursement. The inventory of diesel fuel #2 low sulfur 

undyed would need to be reduced by 8,000 gallons, and the amount of diesel fuel low sulfur dyed 

(product code 227) of 8,000 gallons needs to be recorded so that a disbursement may be made. In order to 

accomplish this, a (BA) disbursement (15B) of 8,000 gallons of diesel fuel #2 low sulfur undyed diesel, 

(product code167), is reported. Likewise, to account for the 8,000 gallons of dyed diesel to be disbursed 

there must first be a product reclassification (BA) receipt (15A) of 8,000 gallons of diesel fuel low sulfur 

dyed (product code 227).

The transactions to accomplish this blending/reclassifying of Diesel Fuel #2 Low Sulfur Undyed to Diesel 

Fuel #2 Low Sulfur Dyed would appear as follows:

TFS~T3~15B~PG~167~94~BA\ <<Terminal disbursement prod reclass for product code 167>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~RECLASS\

REF~55~2000000001\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>> 

TFS~T3~15A~PG~227~94~BA\ <<Terminal receipt product reclassification for product code 227>> 

REF~55~1000000002\

N1~DT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

FGS~D~BM~RECLASS\

REF~55~2000000002\
255

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>

Once these entries have been completed, you can then report a standard disbursement transaction for 

Diesel Fuel #2 Low Sulfur Dyed, (product code 227).

Because the dye portion of the transaction is a relatively minimal amount (less than a gallon) for this 

transaction, it is acceptable to make a pair of BA entries at month end to record all use of the dye product 

in one lump transaction. This type of month end product reclassification still needs to be made in pairs 

with offsetting entries, as demonstrated above, using the product code for the dye product in the terminal 

disbursement, and offset it against the blended product.

It is preferred that these reclassification entries be made at the time of disbursement. Depending on 

current business practices, it is acceptable to make one set of product reclassifications at the end of the 

filing period.

Example 2

This type of reclassification involves mixtures of Product Codes where new Products are created –

for example Biodiesel and Diesel mixed to create a Biodiesel mixture or gasoline and Ethanol mixed 

to create an Ethanol Blend.

Note: any BA’s involving Renewable fuels i.e. - Exx, Bxx, or Dxx require the PH of both products 

used to create the new mixture be reported.

Assume that a terminal needs to disburse a truckload (8,000 gallons) of a 10% ethanol mixture. It 

converts 7,200 gallons of gasoline and 800 gallons of ethanol to 8,000 gallons of a 10% ethanol mixture. 

The inventory of gasoline needs to be reduced by 7,200 gallons, the inventory of ethanol needs to be 

reduced by 800 gallons, and the 10% ethanol mixture inventory of 8,000 gallons needs to be established 

so that it may be disbursed. To accomplish this, a product reclassification (BA) disbursement (15B) of 

7,200 gallons of gasoline (product code 065), is reported. A product reclassification disbursement (15B) 

must also be made to capture the use of the 800 gallons of ethanol mixed with the gasoline to create the 

ethanol mixture. To account for the 8,000 gallons of the 10% ethanol mixture to be disbursed, there must 

first be a BA receipt (15A) of 8,000 gallons of a 10% ethanol mixture (product code E10). See example 

below.

It is preferred that a product reclassification for the ethanol be made at the time of the reclassification 

because there is a significant portion (>= 5 %) of the total end product used in the blending process. The 

transactions to accomplish this blending/reclassifying of gasoline and ethanol to ethanol mixture would 

appear as follows:

TFS~T3~15B~PG~065~94~BA\ <<Terminal disbursement prod reclass for product code 065>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of 065 blended with certain fuel>> 

FGS~D~BM~ BAdj\ <<Doc # on BA is BAdj >>

REF~55~2000000001\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~7200~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~7200~GA\ <<Gross number of gallons for transaction>> 

TFS~T3~15B~PG~E00~94~BA\ <<Terminal disbursement prod reclass for product code E00>>
256

REF~55~1000000002\

N1~OT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

N1~ON~NMCT~24~234567890\ <<PH name control and EIN of E00 blended with

fuel>> FGS~D~BM~BAdj\ [Doc # on BA is BAdj]

REF~55~2000000002\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~800~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~800~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~E10~94~BA\ <<Terminal receipt product reclassification for product code

E10>> REF~55~1000000003\

N1~DT~~TC~T96GR6292\ <<FCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of E10 blended with

fuel>> FGS~D~BM~ BAdj\ [Doc # on BA is BAdj]

REF~55~2000000003\

DTM~095~20170628\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>

In this example, the two disbursements product codes 065 and E00 combine to provide the 

ethanol mixture and the total disbursement gallons (7,200 + 800) equals the total receipt 

gallons (8,000).
257

 Product Reclassification of Substitute Product Codes

The June 6, 2011 ExSTARS release restricted book adjustment receipts for certain product codes. 

Terminal operators with product reclassifications or conversions into these restricted product codes were 

instructed to use substitute product codes. The use of substitute product codes is no longer necessary.

ExSTARS Product Codes

Description

Restricted 

Product

Codes

Substitute

Product 

Codes

Ethanol E00 S00

Crude (any) 001 S01

TAME 121 S21

Raffinates 223 S23

Aviation Gasoline 125 S25

Liquified Natural Gas 225 S26

Benzene 248 S48

Condensate (not Crude) 049 S49

ETBE 249 S50

Ethane 052 S52

Propane 054 S54

Methane 265 S65

Propylene 075 S75

Xylene 076 S76

Excluded Liquid (Mineral Oil) 077 S77

Marine Diesel Oil 279 S79

Marine Gas Oil 280 S80

Mineral Oils 281 S81

Asphalt 188 S88

Additive – Miscellaneous 090 S90

Undefined (Other) Product 092 S92

MTBE 093 S93

Ethylene 196 S96

Butylene 198 S98

Toluene 199 S99

Filers should convert or reclassify any inventory of substitute product codes to the normal product code 

and continue filing with only the normal product code. To convert from the substitute product code to the 

normal product code, use book adjustment (mode code BA) transactions.
258

Example

A terminal previously blended 4,000 gallons of diesel fuel #4 dyed (PC-153) with marine diesel oil (PC279), as a product downgrade. BA receipts were not permitted into PC-279, so the terminal used substitute

PC-S79. The terminal now has 4,000 gallons of S79 in inventory, which should be converted or reclassified

to the normal product code for marine diesel oil, 279. The book adjustments are illustrated below.

TFS~T3~15B~PG~S79~94~BA\ <<Terminal disbursement book adj. for product code S79>>

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000001\

DTM~095~20180928\ <<Date reclassification took place>>

TIA~5005~~~4000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~4000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~279~94~BA\ <<Terminal disbursement book adj. for product code 279>>

REF~55~1000000002\

N1~OT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of 279 

FGS~D~BM~51564\

REF~55~2000000002\

DTM~095~20180928\ <<Date reclassification took place>>

TIA~5005~~~4000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~4000~GA\ <<Gross number of gallons for transaction>>

In this example, the total inventory of substitute product code S79 is reduced to 0 gallons and the 

inventory of product code 279 is increased by 4,000 gallons. S79 should not be used in future filings. All 

transactions of marine diesel oil will use product code 279.
259

Examples for optional reporting of Book Adjustment Blends of less than 5% 

biodiesel

Terminal operators may choose to use the current applicable product codes for dyed and undyed diesel 

fuel for blends containing up to 5% biodiesel. As a reminder, book adjustment (BA) reporting is required 

when choosing this option. If you do not choose this option, you should continue with detailed reporting 

of diesel fuel blends containing up to 5% biodiesel. (i.e., B01-B05, D01-D05).

Example 1

Assume that a terminal (TCN) has 300,000 gallons of diesel fuel high sulfur #2 undyed (product code 

283) and 20,000 gallons of biodiesel (product code B00) in its inventory. The terminal then blends in tank 

98,000 gallons of product code 283 with a total quantity of 2,000 gallons of biodiesel (product code B00). 

This pair of book adjustments increases the terminal inventory of product code 283 to 302,000 gallons 

and reduces the terminal inventory of product code B00 to 18,000 gallons. The terminal operator then 

makes a disbursement of 8,000 gallons of the 2% biodiesel blend and injects dye into the blend at the 

rack. This at the rack dyed blend is reported as an 8,000 gallons truckload disbursement of product code

226. To accomplish this, a BA disbursement (15B) of 2,000 gallons of biodiesel (B00), is reported. The 

resulting receipt of 2,000 gallons can then be reported as a BA receipt (15A) of product code 283 because 

the total in tank biodiesel blend is 5% or less. The terminal must then report the book adjustment 

disbursement(15B) of the 8,000 gallons of product code 283 and the book adjustment receipt(15A) of 

product code 226 to reflect the injected dye, and can then report the truckload disbursement (15B) of 

8,000 gallons product code 226.

TFS~T3~15B~PG~B00~94~BA\ <<Terminal disbursement book adj. for product code B00>> 

REF~55~1000000001\

N1~OT~~TC~T22CA9292\ <<TCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of B00>> 

FGS~D~BM~BA561\

REF~55~2000000001\

DTM~095~20170116\ <<Date reclassification took place>>

TIA~5005~~~2000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~2000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~283~94~BA\ <<Terminal receipt book adj. for substitute product code 283>> 

REF~55~1000000002\

N1~DT~~TC~ T22CA9292\ <<TCN where reclassification happened>> 

FGS~D~BM~BA562\

REF~55~2000000002\

DTM~095~20170116\ <<Date reclassification took place>>

TIA~5005~~~2000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~2000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15B~PG~283~94~BA\ <<Terminal disbursement book adj. for product code 283>> 

REF~55~1000000003\

N1~OT~~TC~T22CA9292\ <<TCN where reclassification happened>> 

FGS~D~BM~BA563\

REF~55~2000000003\

DTM~095~20170116\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>
260

TFS~T3~15A~PG~226~94~BA\ <<Terminal receipt book adj. for dyed product code 226>> 

REF~55~1000000004\

N1~DT~~TC~ T22CA9292\ <<TCN where reclassification happened>> 

FGS~D~BM~BA564\

REF~55~2000000004\

DTM~095~20170116\ <<Date reclassification took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15B~PG~226~94~J \ <<Terminal disbursement via truck for product code 226>> 

REF~55~1000000005\

N1~OT~~TC~ T22CA9292\ <<TCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of product code 226 

N1~ST~CA\ <<Ship To State for truck disbursement>> 

FGS~D~BM~51565\

REF~55~2000000005\

DTM~095~20170116\ <<Date disbursement took place>>

TIA~5005~~~8000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~8000~GA\ <<Gross number of gallons for transaction>>

In this example, the ending inventory of product code 283 would be 294,000 gallons (300,000 plus 2,000 

minus 8,000) and the ending inventory of product code B00 would be 18,000 gallons (20,000 minus 

2,000).

It is acceptable to make a single pair of book adjustments at the end of the filing period for all of the dye 

injected at the rack and disbursed for the month.

Example 2

A terminal has been reporting its transactions and inventory of 4% Biodiesel as Product Code B04 (4% 

blend of Biodiesel with 96% Diesel Fuel #1 Low Sulphur Undyed). With the new optional book 

adjustment reporting for diesel fuel and biodiesel mixtures containing up to 5% biodiesel, the terminal 

operator may convert their inventory from PC B04 to PC 161. For this example, a June 2017 ending 

inventory of 400,000 gallons of PC B04 (4% blend of Biodiesel with 96% Diesel Fuel #1 Low Sulphur 

Undyed) and 4,000,000 gallons of PC 161 (Diesel Fuel #1 Low Sulphur Undyed) was last reported to 

ExSTARS. In order to convert this inventory to Product Code 161 (Diesel Fuel #1 Low Sulphur Undyed), 

the terminal reports a BA disbursement (15B) of 400,000 gallons from PC B04 to reflect a reduction in 

inventory. A corresponding BA receipt (15A) of 400,000 gallons into PC 161 is made to reflect the 

updated inventory of PC 161 for Diesel Fuel #1 Low Sulphur Undyed. The book adjustments are 

illustrated below.

TFS~T3~15B~PG~B04~94~BA\ <<Terminal disbursement book adj. for product code B04>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

N1~ON~24~987654321\ <<Position Holder of PC B04>> 

FGS~D~BM~51569\

REF~55~2000000001\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~400000~GA\ <<Net number of gallons for transaction>>
261

TIA~5006~~~400000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~161~94~BA\ <<Terminal receipt book adj. for product code 161>> 

REF~55~1000000002\

N1~DT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51569\

REF~55~2000000002\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~400000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~400000~GA\ <<Gross number of gallons for transaction>>

In this example, the total inventory decreases for product code B04 (400,000 – 400,000) to zero gallons 

and the total inventory increases in PC 161 (4,000,000 + 400,000) to 4,400,000 gallons.
262

Examples to convert inventory to CBOB, RBOB, or Natural Gasoline with Book 

Adjustments

Example 1

A terminal has been reporting its transactions and inventory of natural gasoline as Product Code 122 

(Blending components, other). With the new product code of 061 to define natural gasoline as a unique 

product, the terminal operator may convert their inventory from PC 122 to PC 061. For this example, 

100,000 gallons of natural gasoline (PC 061) is included in the June 2017 ending inventory of 300,000 

gallons of Blending components, other (PC 122) last reported to ExSTARS. In order to convert this 

inventory to the new product code, the terminal reports BA disbursements (15B) of 100,000 gallons from 

PC 122 to reflect a reduction in inventory. A corresponding BA receipt (15A) of 100,000 gallons into PC 

061 is made to reflect the inventory of the new PC 061 for natural gasoline. The book adjustments are 

illustrated below.

TFS~T3~15B~PG~122~94~BA\ <<Terminal disbursement book adj. for product code 122>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000001\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~100000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~100000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~061~94~BA\ <<Terminal receipt book adj. for product code 061>> 

REF~55~1000000003\

N1~DT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51564\

REF~55~2000000003\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~100000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~100000~GA\ <<Gross number of gallons for transaction>>

In this example, the total inventory decreases for product code 122 (300,000 – 100,000) to 200,000 

gallons and the total inventory increases in PC 061 (0 + 100,000) to 100,000 gallons.

Example 2

A terminal has been reporting its transactions and inventory of CBOB as Product Code 065 (Gasoline). 

With the new product code of 301 to define CBOB as a unique product, the terminal operator may 

convert their inventory from PC 065 to PC 301. For this example, 2,000,000 gallons of PC 301 (CBOB) 

is included in the June 2017 ending inventory of 3,000,000 gallons of Product Code 065 (Gasoline) last 

reported to ExSTARS. In order to convert this inventory to the new product code, the terminal reports BA 

disbursements (15B) of 2,000,000 gallons from PC 065 to reflect a reduction in inventory. A 

corresponding BA receipt (15A) of 2,000,000 gallons into PC 301 is made to reflect the inventory of the 

new PC 301 for CBOB. The book adjustments are illustrated below.
263

TFS~T3~15B~PG~065~94~BA\ <<Terminal disbursement book adj. for product code 065>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51567\

REF~55~2000000001\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~2000000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~2000000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~301~94~BA\ <<Terminal receipt book adj. for product code 301>> 

REF~55~1000000003\

N1~DT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51567\

REF~55~2000000003\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~2000000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~2000000~GA\ <<Gross number of gallons for transaction>>

In this example, the total inventory decreases for product code 065 (3,000,000 – 2,000,000) to 1,000,000 

gallons and the total inventory increases in PC 301 (0 + 2,000,000) to 2,000,000 gallons.

Example 3

A terminal has been reporting its transactions and inventory of RBOB as Product Code 065 (Gasoline). 

With the new product code of 302 to define RBOB as a unique product, the terminal operator may 

convert their inventory from PC 065 to PC 302. For this example, 500,000 gallons of PC 302 (RBOB) is 

included in the June 2017 ending inventory of 2,000,000 gallons of PC 065 (Gasoline) last reported to 

ExSTARS. To convert this inventory to the new product code, the terminal reports BA disbursements 

(15B) of 500,000 gallons from PC 065 to reflect a reduction in inventory. A corresponding BA receipt 

(15A) of 500,000 gallons into PC 302 is made to reflect the inventory of the new PC 302 for RBOB. The 

book adjustments are illustrated below.

TFS~T3~15B~PG~065~94~BA\ <<Terminal disbursement book adj. for product code 065>> 

REF~55~1000000001\

N1~OT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51569\

REF~55~2000000001\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~500000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~500000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~302~94~BA\ <<Terminal receipt book adj. for product code 302>> 

REF~55~1000000002\

N1~DT~~TC~T96GR6292\ <<TCN where reclassification happened>> 

FGS~D~BM~51569\

REF~55~2000000002\

DTM~095~20170701\ <<Date reclassification took place>> 

TIA~5005~~~500000~GA\ <<Net number of gallons for transaction>>
264

TIA~5006~~~500000~GA\ <<Gross number of gallons for transaction>>

In this example, the total inventory decreases for product code 065 (2,000,000 – 500,000) to 1,500,000 

gallons and the total inventory increases in PC 302 (0 + 500,000) to 500,000 gallons.
265

Example for using the new CBOB/RBOB Product Codes to report Book Adjustment 

Blends with Ethanol

Book adjustments are product reclassifications or conversion of products in the terminal that result in a 

product code change.

Book adjustments itemize changes, in volume, of at least one liquid product and another liquid product, 

with no physical movement of the product. Book adjustments may be reported in summary by a set of

book adjustments at the end of the filing period or in detail at the time of product disbursement.

When product is blended or re-classified from product A to product B, a minimum of two transactions 

must be reported. Book adjustments should always occur in pairs, i.e., for each terminal disbursement 

book adjustment, there should be a corresponding terminal receipt book adjustment. Product codes 

should be different between the disbursements and receipts, but the total gallon amounts for the receipts 

and disbursements should be the same.

Example

Assume that a terminal (TCN) has 100,000 gallons of Conventional Gasoline Blending Components 

(product code 301) in its inventory and then makes a disbursement of 9000 gallons of product code 301 

and blends this product at the rack with a total quantity of 1000 gallons of ethanol (product code E00). 

This at the rack blend has created 10,000 gallons of product code E10, which in turn is reported as a 

truckload disbursement of product code E10. To accomplish this, a BA disbursement (15B) of 9,000 

gallons of CBOB (301), is reported. Likewise, the 1,000 gallons of ethanol (E00) must also be reported 

as a book adjustment (BA) disbursement (15B). The resulting receipt of 10,000 gallons of product code 

E10 can then be reported as a BA receipt (15A), and the terminal can then report the truckload 

disbursement (15B) of product code E10.

TFS~T3~15B~PG~301~94~BA\ <<Terminal disbursement book adj. for product code 301>> 

REF~55~1000000001\

N1~OT~~TC~T96VA6292\ <<TCN where reclassification happened>> 

FGS~D~BM~513BA\

REF~55~2000000001\

DTM~095~20170128\ <<Date reclassification took place>>

TIA~5005~~~9000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~9000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15B~PG~E00~94~BA\ <<Terminal disbursement book adj. for product code E00>> 

REF~55~1000000002\

N1~OT~~TC~T96VA6292\ <<TCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of E00>> 

FGS~D~BM~514BA\

REF~55~2000000002\

DTM~095~20170128\ <<Date reclassification took place>>>

TIA~5005~~~1000~GA\ <<Net number of gallons for transaction>>

TIA~5006~~~1000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15A~PG~E10~94~BA\ <<Terminal receipt book adj. for product code E10>> 

REF~55~1000000003\

N1~DT~~TC~T96VA6292\ <<TCN where reclassification happened>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of E10>> 

FGS~D~BM~515BA\
266

REF~55~2000000003\

DTM~095~20170128\ <<Date reclassification took place>> 

TIA~5005~~~10000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~10000~GA\ <<Gross number of gallons for transaction>>

TFS~T3~15B~PG~E10~94~J \ <<Terminal disbursement via truck for product code E10>> 

REF~55~1000000004\

N1~OT~~TC~T96VA6292\ <<TCN where disbursement originated>> 

N1~ON~NMCA~24~123456789\ <<PH name control and EIN of E10>> 

N1~ST~VA\ <<Ship to State for truck disbursement>> 

FGS~D~BM~51599\

REF~55~2000000004\

DTM~095~20170128\ <<Date disbursement took place>> 

TIA~5005~~~10000~GA\ <<Net number of gallons for transaction>> 

TIA~5006~~~10000~GA\ <<Gross number of gallons for transaction>>

In this example, the two disbursements product codes 301 and E00 combine to provide the ethanol 

mixture using product code E10 and the total disbursement gallons (9000 + 1000) equals the total receipt 

gallons (10,000). The TCN then reports the disbursement via truck of the 10,000 gallons of E10.

It is acceptable to make a single book adjustment at the end of the filing period for the total amount of the 

ethanol (product code E10) blended at the rack and disbursed. The product code inventory of ethanol 

(E00) and can also be further blended with CBOB (301) or RBOB (302) to create other ethanol mixtures 

such as E05 or E15 for additional terminal disbursements.
267

Acknowledgement files to be downloaded

When an information provider submits an electronic file, several acknowledgement files are generated 

indicating that the submission was received and processed. If the submission is successfully processed, 

the following files must be downloaded from your out box.:

• 997.EDI (a file in edi format that acknowledges your transmission)

• 151. EDI (a file in edi format that acknowledges the receipt and acceptance of your file, and any 

errors)

• 151.TXT (a file in text format that acknowledges the receipt and acceptance of your file, and any 

errors)

• TIR.CSV (for terminal operators reporting only, a file in text format that provides a terminal 

inventory report for each product code at each terminal)

Various segments in the 997.edi acknowledgement files show whether the filing is rejected or accepted 

without errors based on the ANSI syntax of the file. The 151.edi and 151.txt acknowledgement files 

indicate if there are data errors in the file and if the file was rejected because of those data errors, if there 

are errors that must be corrected or if there are errors that are simply warnings and do not require 

correction. The TIR.csv file will show if a filing is out of balance (and therefore rejected) with an indicator 

flag (**) if that FCN/product code is “out of balance.”

• If the 997 shows AK5~R (see Section XVI for samples), the file is rejected and no 151 file is 

sent. This indicates structure and/or syntax errors that must be fixed and resubmitted as an 

original (BTI13 = 00).

• If the 997 shows AK5~A and AK9~A~#~#~#, the file has been accepted without errors. The 151 

acknowledgements will convey sequence numbers from the TFS and FGS loop along with the 

transaction set control number (ST02) from the original 813s in order to clearly identify the 

specific location of errors.

• If the 151.TXT acknowledgment has the Informational message “There are no open errors, this 

period’s filing is complete,” the file has been accepted; there are no errors that require resolution;

and no further action for the period is required.

• If the 151.TXT acknowledgment has the informational message “There are (n) open errors that 

MUST be fixed before filing the next period;” action IS required to resolve the open errors before 

the period is complete. The “must fix” errors will be explained in the 151.TXT file with 

sequence number, element in error, and error description provided.

• If any PBI segment of the 151.EDI acknowledgement has “CO” as the 2nd element, the error is a 

“must fix”. Failure to fix these errors will prevent the next month’s filing from being accepted

• If any PBI segment of the 151.EDI has “NA” as the 2nd element, the error is advisory only

• If the file does not balance (reported gain/loss does not = calculated gain/loss), both 

151acknowledgements will show a code of 9999 and the message “FILE REJECTED -

Transaction is out of balance.” This indicates the filing is rejected. Adjust the 813 to balance (by 

product code/terminal) and resubmit as an original (BTI13 = 00).

• The 151.EDI acknowledgements will contain a four digit error code in the third element (PBI03) 

and a 5 digit error code in the fourth data element (PBI04 that will help explain the error. See 

Section XVIII Tables 2-6 for codes.

• The TIR.CSV is a delimited file that provides the following: "Filer ID","Period End 

Date","FCN","Prod Code","Begin Inv","Receipts","Disbursements","Submit G/L","Ending 

Inv","Calc G/L","Out of Bal?" (Indicator flag “**”). This acknowledgement (for terminal 

operator reports only) will show for every facility control number and product code combination 

the beginning inventory, total receipts, total disbursements, submitted gain/loss, ending inventory,
268

calculated gain/loss and an indicator flag (**) if that FCN/product code is out of balance. If there 

is no indicator flag present, that FCN/Product Code is in balance.

Example of a TIR.CSV

"0560xxxxxx","20170331","T22VA1234","065","2965683","5908280","6561894","1026"," 

2313095", "1026",", “”

Where - "0560xxxxxx" = your EIN (with a leading zero) 

"20170331" – Period end date of the data

"T22VA1234" – the FCN being reported 

"065" – The Product code being reported 

"2965683" – Beginning Inventory 

"5908280" – total receipts reported 

"6561894" – total disbursements reported 

"1026" – gain (or –loss) reported 

"2313095" – Ending inventory reported.

"1026" – gain (or –loss) calculated by the system

" " – Out of balance flag >>> Note: Absence of indicator flag shows FCN/Product Code combination is 

in balance.

Example of an Out of Balance TIR.CSV

"0560xxxxxx","20170331","T22VA1234","E00","1000000","2000000","1500000","99"," 

1500100", "100",", “**”

Where - "0560xxxxxx" = your EIN (with a leading zero) 

"20170331" – Period end date of the data

"T22VA1234" – the FCN being reported 

"E00" – The Product code being reported 

"1000000" – Beginning Inventory 

"2000000" – total receipts reported 

"1500000" – total disbursements reported 

"99" – gain (or –loss) reported 

"1500100" – Ending inventory reported.

"100" – gain (or –loss) calculated by the system

"** " – Out of balance flag >>> Note: Presence of indicator flag shows FCN/Product Code combination 

is out of balance.