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, in IRS Publication 3536, Motor Fuel Excise Tax EDI Guide PDF. Prospective Electronic Participants must complete a LOA for electronic filing of Forms 720-TO and 720-CS. Two types of sample letters are provided below. Each sample is intended to be printed on company letterhead and must contain the relevant information to begin the ExSTARS Electronic Data Interchange (EDI) process. Steps for completing an application: Obtain a letter of application (LOA) Sample letters of application are available for terminal operator/carriers PDF and transmitters PDF. For details on completing an LOA, please refer to Appendix G, Letters of Application (LOA) in IRS Publication 3536, Motor Fuel Excise Tax EDI Guide PDF. A detailed explanation of the types of electronic participants can be found under type of electronic participants. Complete the LOA as instructed by IRS Publication 3536, Motor Fuel Excise Tax EDI Guide PDF If the election is made to Consent to Disclose Electronic Return Information – IRC § 6103I attach all required forms. For a sample of IRC § 6103(c) Consent Language and a list of abbreviated states refer to Appendix I, in IRS Publication 3536, Motor Fuel Excise Tax EDI Guide PDF. If you choose to use a Transmitter to electronically file IRS Excise information and you want the Transmitter to receive your TS-997 and TS-151, submit Form 8821, Tax Information Authorization PDF with the LOA, naming the approved Transmitter you are using. For samples on completing Form 8821 refer to Appendix H, in IRS Publication 3536, Motor Fuel Excise Tax EDI Guide PDF. See the following link for options for entities with multiple terminals. After your LOA is processed & approved, you will be issued logon credentials and testing instructions, qualification testing instructions for ExSTARS participants. A qualification process will be used to test the exchange of files prior to submitting production files. See Section IV of Publication 3536 for more information about testing. Any changes to the information provided in the original LOA will require an updated LOA. This includes but is not limited to changes to the number of terminals, points of contact and contact information, and authorized signatory. Submit original LOA or changes made to your LOA Fax Submit to the IRS ExStars coordinator by fax to 844-255-6692 using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service's privacy and security policies. Email sbse.excise.exstars@irs.gov Mail Internal Revenue Service Attn: Excise Unit – Stop 5701G Cincinnati, OH 45999 Related topics ExSTARS topics
