Instructions for Form 720-TO

(Rev. July 2017)

For Use With Form 720-TO (Rev. September 2010)

Terminal Operator Report

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future Developments

For the latest information about developments related to Form 

720-TO and its instructions, such as legislation enacted after 

they were published, go to IRS.gov/Form720TO.

Reminders

These instructions are for paper filers. Electronic filing is 

required for each return reporting 25 or more transactions a 

month. However, all taxpayers are encouraged to electronically 

file. File Form 720-TO electronically through the Excise 

Summary Terminal Activity Reporting System (ExSTARS). For 

more information on e-file and ExSTARS, visit the IRS website at 

IRS.gov/Excise. Also, see Pub. 3536, Motor Fuel Excise Tax EDI 

Guide.

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The IRS is a proud partner with the National Center for Missing 

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children selected by the Center may appear in instructions on 

pages that would otherwise be blank. You can help bring these 

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General Instructions

Purpose of Form

Use Form 720-TO if you're a terminal operator to report monthly 

receipts and disbursements of all liquid products to and from all 

approved terminals.

Reporting is required for inactive terminals. A separate 

Schedule B must be prepared for each position holder 

and for each related product code that is destined for 

more than one state or has more than one mode of 

transportation.

A liquid product is any liquid that’s transported into storage at 

a terminal or delivered out of a terminal. See Table 2.

Who Must File

Each terminal operator is required to file a separate Form 

720-TO for each approved terminal.

When To File

Form 720-TO must be filed monthly. The report is due the last 

day of the month following the month in which the transaction 

occurs.

If any due date for filing a return falls on a Saturday, Sunday, 

or legal holiday, you may file the return on the next business day.

Send your information return using the U.S. Postal Service or 

a designated private delivery service to meet the “timely mailing 

as timely filing/paying” rule. See Private Delivery Services, later.

CAUTION

!

Where To File

Send Form 720-TO to:

Internal Revenue Service

Attn: Excise Unit

Stop 5701G

Cincinnati, OH 45999

Send the forms in a flat mailing (not folded). Don’t staple, tear, or 

tape any of these forms. If you’re sending a large number of 

forms in conveniently sized packages, write your name and EIN 

on each package and number the packages consecutively. 

Postal regulations require forms and packages to be sent by 

First-Class Mail.

How To Complete Form 720-TO

Below are suggestions that will allow the IRS to process the 

submitted forms in the most economical manner.

1. If you need additional forms or schedules, you may use 

photocopies.

2. Although handwritten forms are acceptable, the IRS 

prefers that you type or machine print data entries using 10-pitch 

(pica) or 12-pitch (elite) black type. Use block print, not script 

characters. Insert data in the middle of the blocks not touching 

other printing and guidelines, and take other measures to 

guarantee a dark black, clear, sharp image.

3. Don't enter 0 (zero) or “None” in data entry boxes when 

no entry is required. Leave the boxes blank unless the 

instructions specifically require that you enter a 0 (zero).

Substitute Form 720-TO

If you want to prepare and use a substitute Form 720-TO, see 

Pub. 1167, General Rules and Specifications for Substitute 

Forms and Schedules. If your substitute Form 720-TO is 

approved, the form approval number must be printed in the 

lower left margin of each substitute form you file with the IRS.

Extension of Time To File

A first time request for a 30-day extension will be granted, if 

received in writing on or before the due date of the report. 

Additional extensions may be considered if received prior to the 

due date of the return. Send your request to:

Internal Revenue Service

Attn: Excise Unit

Stop 5701G

Cincinnati, OH 45999

Requests also may be faxed to 859-669-5788.

Corrected Returns

If you filed a return with the IRS and later discover you made an 

error, you must correct it as soon as possible. If you filed your 

return electronically, see Pub. 3536 for instructions.

When making a correction to a paper filed return, you must 

send in the first page of Form 720-TO and the schedule(s) that 

needs to be corrected with the “Void” box checked. Identify the 

Jul 27, 2017 Cat. No. 54564T
transaction you’re correcting, either by highlighting or attaching 

an explanation. Then, complete another first page of Form 

720-TO along with the corrected schedule(s) with the 

“Corrected” box checked. On the corrected schedule(s), only 

enter the information for the transaction you’re correcting.

Recordkeeping

Keep copies of information returns you’ve filed with the IRS or 

the data to reconstruct them for at least 3 years from the date of 

the return. Your records must be available at all times for 

inspection by the IRS.

Penalty

Failure to file correct information returns by the due date. 

If you fail to file a correct information return by the due date and 

you can’t show reasonable cause, you may be subject to a 

penalty. The penalty applies if you fail to file timely, you fail to 

include all information required to be shown on a return, or you 

include incorrect information on a return. The penalty also 

applies if you report an incorrect employer identification number 

(EIN) or fail to report an EIN where required.

Private Delivery Services

You can use certain private delivery services (PDS) designated 

by the IRS to meet the “timely mailing as timely filing/paying” rule 

for tax returns and payments. Go to IRS.gov/PDS.

The PDS can tell you how to get written proof of the mailing 

date. For the IRS mailing address to use if you’re using a PDS, 

go to IRS/gov/PDSstreetAddresses.

A PDS can’t deliver items to P.O. boxes. You must use 

the U.S. Postal Service to mail any item to an IRS P.O. 

box address.

Specific Instructions

Name and Address

Include the suite, room, or other unit number after the street 

address.

P.O. Box

If the post office doesn’t deliver mail to the street address and 

you have a P.O. box, show the box number instead of the street 

address.

Foreign Address

Enter the information in the following order: city, province or 

state, and country. Follow the country's practice for entering the 

postal code. Don’t abbreviate the country's name.

Contact Information

Enter the name, daytime telephone number, fax number, and 

email address for the person who should be contacted to 

discuss this information return.

Identification Numbers

Employer Identification Number (EIN)

Enter your EIN. If you don’t have an EIN, you may apply for one 

online. Go to the IRS website at IRS.gov/EIN .You also may 

apply for an EIN by faxing or mailing Form SS-4, Application for 

Employer Identification Number, to the IRS. If you have applied 

for an EIN but you don’t have your EIN by the time you must file 

your information return, enter “Applied for” in any space where 

your EIN must be entered.

CAUTION

!

Form 637 Registration Number

Enter the assigned IRS registration number. Regulations section 

48.4101-1(c)(1) require pipeline operators, position holders, 

terminal operators, and vessel operators to be registered by the 

IRS. If you don’t have a registration number, use Form 637, 

Application for Registration. Form 637 has information on how to 

apply for a registration number.

Carrier and Consignor Names and EINs

EINs are used to associate and verify transactions you report to 

the IRS. Therefore, it’s important that you furnish correct names 

and EINs for carriers and consignors on the forms sent to the 

IRS.

You may use Form W-9, Request for Taxpayer Identification 

Number and Certification, or your own form, to request an EIN 

from a carrier or a consignor. You may be subject to a penalty for 

an incorrect or missing EIN on an information return. See 

Penalty, earlier. You’re required to maintain the confidentiality of 

information obtained on a Form W-9 relating to the taxpayer's 

identity and you may use such information only to comply with 

filing these information returns.

Note. Foreign persons may use the appropriate Form W-8. See 

the Instructions for the Requester of Forms W-8BEN, W-8ECI, 

W-8EXP, and W-8IMY.

Signature

Form 720-TO must be signed by a person who has authority to 

sign.

Definitions

Approved terminal. A terminal that is operated by a taxable 

fuel registrant that is a terminal operator.

Consignor. The person that hires the carrier to transport liquid 

product.

Facility control number (FCN). A number that designates a 

storage location within the motor fuel distribution system, or the 

bulk transfer/terminal system, or renewable fuel production 

facilities. Facilities include refineries (RCN), approved terminals 

(TCN), biodiesel production facilities (BCN), or ethanol 

production facilities (ECN). The list of facilities can be found at 

IRS.gov/Excise.

Gross gallons. The total product measured in U.S. gallons 

without temperature or barometric adjustments.

Mode Codes. The table below lists the mode codes.

Table 1. Mode Codes

J truck IJ import by truck EJ export by truck

R rail IR import by rail ER export by rail

B barge IB import by barge EB export by barge

S ship (Great Lake or 

ocean)

IS import by ship ES export by ship

PL pipeline IP import by pipeline EP export by pipeline

RS products dispensed 

at a terminal for end-use 

or consumption

RF removal from a 

terminal into refueling 

vessels

BA product 

reclassifications 

CE summary 

Imports. Reportable products entered into the United States by 

an importer of record/enterer. Only the following mode codes 

listed are allowed. For example, IB, IS, or IP (for pipeline). 

Reporting the country of origin is optional. See Table 3.

-2- Instructions for Form 720-TO (7-2017)
Note. An import is only reported when the product is first entered 

into the United States Fuel is no longer characterized as an 

import after the fuel product enters the United States.

Exports. Reportable products leaving the United States. Only 

the mode codes listed are allowed. For example, EB, ES, or EP 

(for pipeline). Reporting the destination country is optional. See 

Table 3.

End-use. 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 a TCN for 

end-use to refuel vessels on waterways.

RS is used when products are dispensed at a TCN for 

end-use or consumption in small quantities. For example, 

refueling snowmobiles, and other small over-the-rack 

disbursements.

CE Summary code. Used when reporting product codes 001, 

049, 092, 122, 188, and 960 in summary. See Optional 

Summary Reporting Instructions for Product Codes 001, 049, 

092, 122, 188, and 960, and Disbursements Using Mode of 

Transportation Code RF or RS, later.

RF or RS Removal from terminals for end-use. Monthly 

disbursement transactions for any product code using RF or RS 

may be reported using the Optional Summary Reporting 

Instructions for Product Codes 001, 049, 092, 122, 188, and 960 

(Schedule B), and Disbursements Using Mode of Transportation 

Code RF or RS, later, or may be reported in detail.

Mode code BA. 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. For example, conversion of 

ethanol (E00) to blend E10 with gasoline (065) or biodiesel (B00) 

to biodiesel blend (B99).

Schedule A product reclassification(s) amounts must be 

equal to the sum of the Schedule B amounts in total that create 

the mixture or product. For example, if you have 242,000 gallons 

of blended product, the Schedule A Receipts amount for that 

product code must be equal to the sum of the Schedule B book 

adjustment disbursements (220,000 of product 1 and 22,000 of 

product 2).

Zero gallon transactions are not allowed on Schedule A 

or Schedule B.

You may report product code reclassifications with other 

transactions on a single Schedule A. Use a separate Schedule B 

for each product code with “Book Adjustment” as the name.

Net gallons. Liquid product measured in U.S. gallons corrected 

to a temperature of 60° Fahrenheit or 15° Celsius and to a 

pressure of 14.7 pounds per square inch (psi).

Position holder (PH). For IRS Excise information reporting 

only, for a liquid product in a terminal, the person that holds the 

inventory position in the liquid product as reflected on the 

records of the terminal operator. A person holds the inventory 

position in a liquid product when that person has a contractual 

agreement with the terminal operator for the use of storage 

facilities and terminaling services at a terminal for the liquid 

product. The term also includes a terminal operator that owns a 

liquid product in its terminal.

Transport carriers (bulk). Includes pipelines, barges, or ships 

transporting reportable liquid product to or from reportable 

facilities.

Transport carriers (non-bulk). Includes trucks or railcars 

delivering or removing liquid product at approved terminals and 

CAUTION

!

removals from terminals (other than by truck or rail) for sale or 

use.

Terminal. A taxable fuel storage and distribution facility that’s 

supplied by pipeline or vessel and from which liquid products, 

such as taxable fuel, may be removed at a rack. However, the 

term doesn’t 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 

doesn’t 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.

Vessel official number. A number assigned by the U.S. Coast 

Guard for domestic vessels (generally, wholly owned by a U.S. 

citizen). For more information, go to www.st.nmfs.noaa.gov/st1/

CoastGuard/index. For international ships, an International 

Maritime Organization (IMO) number is used (issued by Lloyd's 

Register – Fairplay, Ltd. on behalf of the IMO at 

www.imonumbers.Lrfairplay.

Part II.Terminal

Name and location of terminal. Enter the name and location 

of the terminal as published on the IRS website. The list of 

terminals can be found at IRS.gov/TCN.

Terminal control number (TCN). Enter the TCN assigned to 

the terminal's physical location by the IRS.

Part III. Transactions for the Month

Part III is for the terminal operator to provide a monthly summary 

of the terminal receipts and disbursements by product code.

Line 1. Enter the physical inventory of net gallons by product 

code at the beginning of the reporting period. This should be the 

same number as reported for actual ending inventory the 

previous month.

Line 2. If you have more than one Schedule A for a product 

code, combine the totals from each column (g) for the product 

code and enter the total on line 2.

Line 4. If you have more than one Schedule B for a product 

code, combine the totals from each column (f) for the product 

code and enter the total on line 4.

Line 6. Enter all gains and losses by product code. The amount 

entered on line 6 will show any difference, plus or (minus), 

between lines 5 and 7. Book adjustments or other known 

transactions are not considered gains or losses.

Line 7. Enter the actual physical ending inventory at the 

terminal.

Transaction Reporting Instructions 

for All Product Codes

Schedule A. Terminal Operator Receipts

Use this schedule to report each receipt of product (bulk and 

non-bulk) by the terminal operator. A separate Schedule A must 

be used for each product code.

Note. Non-bulk receipts of product code 001, 049, 092, 122, 

188, or 960 can be reported in summary by month instead of 

reporting them as separate transactions. If you wish to 

summarize these transactions by month, use the optional 

reporting instructions for Schedule A instead of these 

instructions.

Instructions for Form 720-TO (7-2017) -3-
Line 1

Enter the product code from Table 2. Product code 122 

(blending components) includes gasoline blendstocks as 

defined in Regulations section 48.4081-1(c)(3)(i) but not listed in 

the product code table.

Line 1a

For products codes Exx, Bxx, and Dxx received at a TCN, enter 

the name of the PH inside the TCN. Also enter the EIN and the 

registration number of the PH. Enter one PH name per page.

Line 2

Column (a). Enter the name of the carrier that transports the 

product into the terminal.

Column (b). Enter the carrier's EIN. If the carrier is a foreign 

flag vessel, enter the EIN of the Importer of Record (IOR). The 

IOR must be a U.S. person with a registration number and an 

EIN.

Column (c). Enter the mode code. See Table 1. For Exx, Bxx, 

and Dxx product reclassifications book adjustments, you must 

report the name of the PH of the renewable fuel on line 1a.

Column (d). If the mode code in column (c) is either a barge (B, 

IB, or EB) or a ship (S, IS, or ES), enter the vessel official 

number.

Column (e). Enter the date the product was received into the 

terminal (mmddyyyy).

Column (f). Enter the identifying number from the document 

provided by the carrier that reflects the details of the transaction. 

This could be the terminal receipts document, pipeline ticket 

number, pump order number, bill of lading, barge ticket number, 

inspection report, etc. Both the carrier and terminal operator 

must report the same document number.

Column (g). Enter the actual net gallons received into the 

terminal. For non-bulk deliveries to a terminal where net gallons 

are not measured, enter gross gallons.

Schedule B. Terminal Operator Disbursements 

by Position Holder

Use this schedule to report each disbursement of product (bulk 

and non-bulk) by the terminal operator by PH. A separate 

Schedule B for each PH, separating bulk from non-bulk, must be 

used for each product code that is destined for more than one 

state or has more than one mode of transportation.

Note. Bulk and non-bulk disbursements of product code 001, 

049, 092, 122, 188, or 960 can be reported in summary instead 

of reporting them as separate transactions. If you wish to 

summarize these transactions, use the optional reporting 

instructions for Schedule B, later, instead of these instructions.

Position holder name. Enter the name of the entity holding the 

inventory position in the terminal.

Line 1

Enter the product code from Table 2.

Line 2

Enter the destination state code from Table 3. The destination 

state code is required for non-bulk (truck or rail car) 

disbursements only. If a fuel transport truck is receiving fuel 

destined for different states, the terminal operator will issue a bill 

of lading, manifest, or other shipping document for each 

destination state. You're required to report each separate 

shipping document as a separate transaction.

Line 3

Enter the mode code. See Table 1.

Example. ABC terminal is preparing Schedule B for 

disbursements made by position holder XYZ. XYZ disburses 

gasoline (PC 065), diesel fuel #2 low sulfur undyed (PC 167), 

and jet fuel (PC 130) during the month destined for two states. 

ABC must prepare six Schedules B to report XYZ's transactions 

(three product codes x two destination states).

Line 4

Column (a). Enter the name of the carrier that transports the 

product out of the terminal.

Column (b). Enter the carrier's EIN. For exports involving a 

foreign vessel that does not have an EIN, use your EIN. If the 

carrier is a military vehicle, enter the appropriate DOD EIN. If 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.

Column (c). If the carrier is either a barge (B, IB, or EB) or a 

ship (S, IS, or ES), enter the vessel official number.

Column (d). Enter the date the product was removed from the 

terminal (mmddyyyy).

Column (e). Enter the identifying number from the document 

provided by the terminal operator to the carrier that reflects the 

details of the transaction. This could be a bill of lading, manifest, 

inspection report, or other shipping document. Both the carrier 

and terminal operator must report the same document number.

Column (f). Enter the actual net gallons disbursed from the 

terminal.

Column (g). Enter the gross gallons disbursed from the 

terminal as shown on the document listed in column (d). No 

entry is required for product codes 001, 049, 092, 122, 188, and 

960.

Optional Summary Reporting Instructions for 

Product Codes 001, 049, 092, 122, 188, and 960, 

and Disbursements Using Mode Code “CE,” 

“RF,” or “RS”

Schedule A. Terminal Operator Receipts

Use these instructions to report in summary by month the 

non-bulk receipts of product codes 001, 049, 092, 122, 188, and 

960 into the terminal. If you have bulk receipts for product codes 

092 and 122, you must use the instructions for Schedule A, 

earlier, and report these transactions in detail. Use separate 

Schedules A for product codes 001, 049, 092, 122, 188, and 

960. Don't combine product code 092 with product code 122.

Product code. If the product is a blending component and not 

listed in Table 2, enter 122. If the product is not a blending 

component, enter 092.

Column (a). Enter “Various.”

Column (b). Enter your EIN.

Column (c). Enter “CE.”

Column (d). Leave blank.

Column (e). Enter the month ending date (mmddyyyy).

Column (f). Enter “Summary.”

-4- Instructions for Form 720-TO (7-2017)
Column (g). Add the net gallons for all transactions for the 

month and enter the total.

Schedule B. Terminal Operator Disbursements by 

Position Holder

Use these instructions to report in summary for mode code “CE,” 

the total disbursements (bulk and non-bulk) of product codes 

001, 049, 092, 122, 188, and 960 for each position holder. Use 

separate Schedules B for product codes 001, 049, 092, 122, 

188, and 960. Don't combine product code 092 with product 

code 122.

Use mode codes “RF” or “RS.” Monthly disbursement 

transactions for any product code using “RF” or “RS” may be 

reported in summary on Schedule B, or may be reported in 

detail.

Product code. If the product is a blending component and not 

listed in Table 2, enter 122. If the product is not a blending 

component, enter 092.

Destination state. Enter the destination state code. See 

Table 3.

Mode code. Enter CE, RF, or RS, as applicable.

Column (a). Enter “Various.”

Column (b). Enter your EIN.

Column (c). Leave blank.

Column (d). Enter the month ending date (mmddyyyy).

Column (e). Enter “Summary.”

Column (f). Add the total net gallons for all transactions for the 

month by the terminal for each position holder and product code, 

and enter the total.

Column (g). Not required for product codes 001, 049, 092, 122, 

188, and 960.

Unresolved Tax Issues

If you have attempted to deal with an IRS problem 

unsuccessfully, you should contact the Taxpayer Advocate. The 

Taxpayer Advocate independently represents your interests and 

concerns within the IRS by protecting your rights and resolving 

problems that have not been fixed through normal channels.

While Taxpayer Advocates can't change the tax law or make 

a technical tax decision, they can clear up problems that resulted 

from previous contacts and ensure that your case is given a 

complete and impartial review.

Your assigned personal advocate will listen to your point of 

view and will work with you to address your concerns. You can 

expect the advocate to provide you with:

A "fresh look" at your new or ongoing problem,

Timely acknowledgment,

The name and phone number of the individual assigned to 

your case,

Updates on progress,

Timeframes for action,

Speedy resolution, and

Courteous service.

When contacting the Taxpayer Advocate, you should provide 

the following information.

Your name, address, and taxpayer identification number 

(TIN).

The name and telephone number of an authorized contact 

person and the hours he or she can be reached.

The type of tax return and year(s) or period(s) (for quarterly 

returns) involved.

A detailed description of the problem.

Previous attempts to solve the problem and the office you 

contacted.

A description of the hardship you're facing (if applicable).

You may contact a Taxpayer Advocate by calling a toll-free 

number, 1-877-777-4778. Persons who have access to 

TTY/TDD equipment may call 1-800-829-4059 and ask for 

Taxpayer Advocate assistance. If you prefer, you may call, write, 

or fax the Taxpayer Advocate office in your area. See Pub. 1546, 

Taxpayer Advocate Service—Your Voice at the IRS, for a list of 

addresses and numbers. For more information, go to IRS.gov/

Advocate.

Privacy Act and Paperwork Reduction Act Notice. We ask 

for the information on these forms in order to carry out the 

Internal Revenue laws of the United States. Section 4101 and its 

regulations require you to file an information return with the IRS. 

Form 720-TO is used to report the information. Section 6109 

requires you to provide your taxpayer identification number. 

Routine uses of tax information include giving it to the 

Department of Justice for civil and criminal litigation, and to 

cities, states, the District of Columbia, and U.S. commonwealths 

and possessions for use in administering their tax laws. We also 

may disclose this information to foreign countries pursuant to tax 

treaty and to federal and state agencies to enforce federal 

nontax criminal laws and to combat terrorism. If you fail to 

provide this information in a timely manner, you may be subject 

to penalties.

You're not required to provide the information requested on a 

form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records 

relating to a form or its instructions must be retained as long as 

their contents may become material in the administration of any 

Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103.

The time needed to complete and file these forms will vary 

depending on individual circumstances. The estimated average 

times are:

Learning about

Preparing, 

copying, 

assembling, 

Form Recordkeeping the law or and sending the

the form form to the IRS

720-TO 19 hr., 21 min. 30 min. 49 min.

Comments and suggestions. We welcome your comments 

about this publication and your suggestions for future editions. 

You can send us comments to IRS.gov/FormsPubs. Click on 

"More Information" and then on "Give us feedback." Or you can 

write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW

IR-6526

Washington, DC 20224

Although we can't respond individually to each comment 

received, we do appreciate your feedback and will consider your 

comments as we revise our tax products.

Don't send the tax form to this address. Instead, see Where 

To File, earlier.

Instructions for Form 720-TO (7-2017) -5-
Table 2. Product Codes

Product Product Code Product Product 

Code

Additive Miscellaneous 090 Diesel Fuel Dyed (continued):

Alcohol: Diesel Fuel Low Sulfur Dyed 227

Ethanol Mixture E00–E991 Diesel Fuel # 1 Dyed 231

Methanol Mixture M00–M991 Diesel Fuel # 4 Dyed 153

Aviation Gasoline 125 Ethane 052

Benzene 248 Ethylene 196

Biodiesel: Gasoline 065

Biodiesel Mixture B00–B991Isobutane 058

Dyed Biodiesel Mixture D00–D991 Kerosene Undyed:

Blending Components: Kerosene Low Sulfur Undyed 145

Blending Components Other 1222 Kerosene High Sulfur Undyed 147

Butane, including Butane Propane Mix 055 Kerosene Dyed:

ETBE 249 Kerosene Low Sulfur Dyed 073

MTBE 093 Kerosene High Sulfur Dyed 074

Napthas 126 Mineral Spirits:

Pentanes, including Isopentane 059 Jet Fuel 130

Raffinates 223 Excluded Liquid (Mineral Oil) 077

TAME 121 Liquefied Natural Gas 225

Toluene 199 Marine Diesel Oil 279

Transmix 100 Marine Gas Oil 280

Xylene 076 Methane 265 

Butylene 198 Mineral Oils 281 

Compressed Natural Gas 224 Propane 054 

Diesel Fuel Undyed: Propylene 075 

Diesel Fuel # 1 Low Sulfur Undyed 161 Undefined (Other) Product 0923

Diesel Fuel # 2 Low Sulfur Undyed 167 Crude (any) 0014

Fuel Oil # 1 Undyed 150 Condensate (not Crude) 0494

Diesel Fuel # 4 Undyed 154 Asphalt 1884

Diesel Fuel High Sulfur # 1 Undyed 282 Food 9604

Diesel Fuel High Sulfur # 2 Undyed 283 Soy Oil 2854

Diesel Fuel Dyed: Waste Oil 091

Diesel Fuel High Sulfur Dyed 226

100–99 indicates the percentage of fuel or fuel mixture (for example, a fuel composed of 79% ethanol would be E79, 100% dyed biodiesel would 

be D00).

2Blending Components Other (122) does not include product code 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.

3Undefined (Other) 092 does not include product code 001, 049, 188, or 960.

4Generally, these codes are not intended to expand reporting to these categories. However, if these products go into or out of an approved 

terminal (TCN facility), they must be reported to allow full accountability of liquids at an approved terminal. 

Note: The designated products that can be reported by terminal operators as a receipt in a book adjustment (mode code BA) are: E01–E99 (not 

E00), B01–B99 (not B00), M01–M99 (not M00), D00–D99, 065, 073, 074, 076, 091, 130, 145, 147, 153, 226, 227, and 231.

-6- Instructions for Form 720-TO (7-2017)
Table 3. Abbreviations

United States (US) Abbreviation

Alabama AL

Alaska AK

Arizona AZ

Arkansas AR

California CA

Colorado CO

Connecticut CT

Delaware DE

District of Columbia DC

Florida FL

Georgia GA

Hawaii HI

Idaho ID

Illinois IL

Indiana IN

Iowa IA

Kansas KS

Kentucky KY

Louisiana LA

Maine ME

Maryland MD

Massachusetts MA

Michigan MI

Minnesota MN

Mississippi MS

Abbreviations (Cont’d)

United States (US) Abbreviation

Missouri MO

Montana MT

Nebraska NE

Nevada NV

New Hampshire NH

New Jersey NJ

New Mexico NM

New York NY

North Carolina NC

North Dakota ND

Ohio OH

Oklahoma OK

Oregon OR

Pennsylvania PA

Rhode Island RI

South Carolina SC

South Dakota SD

Tennessee TN

Texas TX

Utah UT

Vermont VT

Virginia VA

Washington WA

West Virginia WV

Wisconsin WI

Wyoming WY

Instructions for Form 720-TO (7-2017) -7-
Canadian (CA) Province/Territory Abbreviation

Alberta AB

British Columbia BC

Manitoba MB

New Brunswick NB

Newfoundland NF

Northwest Territory NT

Nova Scotia NS

Nunavat NU

Ontario ON

Prince Edward Island PE

Quebec QC

Saskatchewan SK

Yukon Territory YT

Mexican (MX) State Abbreviation

Aguascalientes AG

Baja California BJ

Baja California Sur BS

Campeche CP

Chiapas CH

Chihuahua CI

Coahuila CU

Colima CL

Distrito Federal DF

Durango DG

Guanajuato GJ

Guerrero GR

Hildago HG

Jalisco JA

Mexico EM

Michoacan MH

Morelos MR

Nayarit NA

Nuevo Leon NL

Oaxaca OA

Puebla PU

Queretaro QA

Quintana Roo QR

San Luis Potosi SL

Sinaloa SI

Sonora SO

Tabasco TA

Tamaulipas TM

Tlaxcala TL

Veracruz VZ

Yucatan YC

Zacatecas ZT

-8- Instructions for Form 720-TO (7-2017)