Form 72A181 Schedule 15B, known as the Terminal Operator Schedule of Disbursement, is a supporting schedule used to provide detailed information about fuel product disbursements reported on a terminal report. The form records details about products removed from a terminal, including the companies involved in transportation and ownership, the method of movement, destination information, shipment dates, identifying documents, and the quantity of gallons withdrawn.
Terminal operators use this schedule to support the disbursement amounts reported on their terminal reports. Each transaction should be listed clearly so the reported withdrawals can be matched with the related terminal records. Accurate completion is important because the total gallons reported on the schedule must agree with the disbursement amounts shown on the terminal report.
The form collects both identifying information about the terminal operator and detailed information for each fuel product movement. The identifying section includes the company name, FEIN, terminal code, product code, and reporting period. The transaction section requires information about carriers, transport methods, destination locations, product owners, shipment dates, documentation numbers, and gallon amounts.
How To File Form 72A181 Schedule 15B
Form 72A181 Schedule 15B should be completed as a supporting document for the terminal report. The schedule should be prepared using the terminal operator’s records for all reportable disbursements during the reporting period.
Before completing the form, gather the following information:
- Terminal operator company name and FEIN.
- Terminal code.
- Product code.
- Reporting period.
- Carrier name and FEIN for each shipment.
- Transportation method used.
- Destination state, territory, or foreign country.
- Position holder name and FEIN.
- Shipment date.
- Document or ticket number.
- Net gallons withdrawn.
- Gross gallons withdrawn.
The completed schedule should contain transaction details that support the disbursement amounts reported on the terminal report.
How To Complete Form 72A181 Schedule 15B
The form contains an identifying section at the top and a transaction table for reporting individual disbursements.
Identifying Information
The identifying section provides basic information about the terminal operator and the product being reported.
Company Name
Enter the name of the terminal operator listed on the terminal report. The company name should match the information used for the terminal reporting records.
FEIN
Enter the federal employer identification number of the terminal operator. The FEIN should correspond to the company name reported on the terminal report.
Terminal Code
Enter the terminal code using the applicable IRS Terminal Control Number. This identifies the terminal associated with the reported disbursement activity.
Product Code
Enter the correct product code for the fuel product being reported. Use the applicable product code for the reported product.
Report Period MM/YY
Enter the month and year covered by the schedule.
Disbursement Detail Columns
Each row represents a separate product disbursement from the terminal. Complete each column using the terminal operator’s transaction records.
Column (1): Carrier Name
Enter the name of the company that transported the product from the terminal. The carrier identifies the company responsible for moving the product.
Column (2): Carrier FEIN
Enter the FEIN of the carrier listed in Column (1). This identifies the company that transported the product.
Column (3): Mode
Enter the transportation method used for the product movement. Use the correct code based on the type of transport.
Available transport codes include:
- J = Truck
- R = Rail
- B = Barge
- PL = Pipeline
- S = Ship (Great Lakes or ocean marine vessel)
- BA = Book Adjustment
- ST = Stationary Transfer
- CE = Summary
- RT = Removal from Terminal other than by truck or rail for sale or consumption
Column (4): Destination State
Enter the state, territory, or foreign country where the reportable motor fuel is being delivered. This applies to deliveries into storage facilities, containers, receptacles, or transportation equipment for resale or use.
Column (5): Position Holder Name
Enter the name of the company that owns the product according to the terminal operator’s records. The position holder information should reflect the product ownership records maintained by the terminal operator.
Column (6): Position Holder FEIN
Enter the FEIN of the position holder listed in Column (5). This identifies the company that owns the product according to terminal records.
Column (7): Date Shipped
Enter the date the carrier leaves the terminal with the product. Use the actual shipment date recorded for the disbursement transaction.
Column (8): Document Number
Enter the identifying number from the document issued at the terminal when the product was removed over the rack. For pipeline or barge movements, enter the related pipeline or barge ticket number.
Column (9): Net Gallons
Enter the net number of gallons withdrawn from the terminal. The total of all amounts entered in this column must match the disbursement amount reported on the terminal report.
Column (10): Gross Gallons
Enter the gross number of gallons withdrawn from the terminal.
Final Review Before Filing
Before submitting Form 72A181 Schedule 15B, confirm that:
- The company name and FEIN match the terminal report information.
- The terminal code is correct.
- The correct product code is entered.
- The reporting period is accurate.
- Each disbursement transaction is listed separately.
- Carrier names and FEINs are complete.
- The correct transportation mode code is used.
- The destination state, territory, or foreign country is entered correctly.
- Position holder information matches terminal records.
- Shipment dates are accurate.
- Document numbers match the related removal documents, pipeline tickets, or barge tickets.
- Net gallons agree with the disbursement amounts reported on the terminal report.
- Gross gallons are entered correctly.
A properly completed Schedule 15B provides the required supporting detail for terminal disbursements and helps ensure that the terminal report is complete and accurate.