IRS Form W-13 – IRS Forms, Instructions, Pubs 2026 – Are you a terminal operator, bulk fuel carrier, or business involved in fuel distribution and excise tax reporting? If so, IRS Form W-13 is a critical document for compliant ExSTARS reporting. This specialized form requests a valid Employer Identification Number (EIN) to support accurate monthly fuel transaction reporting under the Excise Summary Terminal Activity Reporting System (ExSTARS).
As of February 2026, the current version of Form W-13 remains the January 2014 revision (no updates or recent developments noted on IRS.gov). This guide draws directly from official IRS sources, including the Form W-13 PDF and the dedicated ExSTARS page, to help you understand its purpose, complete it correctly, and avoid penalties.
What Is IRS Form W-13?
Form W-13, officially titled ExSTARS Reporting Information Request for Employer Identification Number and Certification, is used exclusively for the ExSTARS program. Unlike the more common Form W-9 (which allows either SSN or EIN), Form W-13 requires an EIN only—Social Security Numbers are not permitted for ExSTARS reporting.
The form is not filed with the IRS. Instead, it is exchanged between businesses:
- One party (the requester, such as a terminal operator) sends the blank form.
- The other party (the provider, such as a truck carrier or bulk transporter) completes it with their correct EIN and returns it.
This ensures the requester has the accurate taxpayer identification information needed to file ExSTARS information returns.
Download the official form here: IRS Form W-13 PDF
What Is ExSTARS (Excise Summary Terminal Activity Reporting System)?
ExSTARS is an electronic data interchange system developed collaboratively by the IRS, U.S. Department of Transportation, states, and the motor fuel industry. It tracks the movement of liquid products (primarily taxable fuels) into and out of IRS-approved terminals.
Key requirements:
- Terminal operators file Form 720-TO (Terminal Operator Report) for all receipts and disbursements at approved terminals.
- Bulk transport carriers (barges, ships, pipelines) file Form 720-CS (Carrier Summary Report) for deliveries or receipts involving terminals or designated facilities.
- Electronic filing via ExSTARS is mandatory if there are 25 or more reportable transactions in a month. Each receipt or disbursement counts as a separate transaction.
- Reports are due by the last day of the month following the reporting period.
The system helps enforce excise tax compliance under Treasury Regulation 48.4101-2, matches reports against tax returns (e.g., Form 720), predicts fuel volumes, and identifies non-compliant entities. Facilities use Facility Control Numbers (FCNs), such as Terminal Control Numbers (TCNs).
For full details, see the official IRS ExSTARS page: Excise Summary Terminal Activity Reporting System.
Who Needs Form W-13?
Any entity engaged in ExSTARS-reportable activities must provide their correct EIN when requested, including:
- Truck carriers delivering fuel to terminals
- Bulk transporters (pipeline, barge, ship operators)
- Terminal operators requesting EINs from carriers or suppliers
- Other parties in the motor fuel distribution chain (refineries, biodiesel/ethanol producers in certain cases)
If you receive or deliver liquid products at an approved terminal and another party must report that transaction, you will likely need to complete Form W-13.
Purpose of Form W-13
The form ensures the requesting party obtains your correct EIN for filing accurate ExSTARS reports. Signing it certifies under penalties of perjury that the EIN is correct and identifies the proper U.S. entity involved in the transaction.
You must update the requester if your name or EIN changes while you remain engaged in ExSTARS activities.
Step-by-Step: How to Complete IRS Form W-13?
- Name and Business Information
- Enter your legal name (as on your tax return) on the “Name” line.
- Use the “Business name/disregarded entity name” line for DBA or disregarded entity details.
- Check the appropriate federal tax classification box (e.g., Individual/sole proprietor, C corporation, Partnership, LLC—enter P, C, or S as applicable).
- Provide your full address.
- Part I: Employer Identification Number (EIN)
- Enter your 9-digit EIN (associated with the ExSTARS activities).
- For disregarded entities: Report the disregarded entity’s EIN (not the owner’s).
- SSNs are not allowed.
- If you don’t have an EIN, apply immediately using Form SS-4 or online at IRS.gov.
- Part II: Certification
- Sign and date the form (must be signed by an owner or principal officer).
- Print or type the signer’s name and title.
Important notes on disregarded entities and LLCs: Follow the detailed rules in the form instructions to ensure the name on Line 1 matches the tax return on which income is reported.
Penalties for Non-Compliance
- Failure to furnish correct EIN: $50 per failure (unless due to reasonable cause).
- False information with respect to withholding: $500 civil penalty.
- Willful falsification: Criminal penalties, including fines and/or imprisonment.
- Misuse of EINs by the requester can also result in penalties for them.
Always provide accurate information to avoid these risks.
How to Get an EIN If You Don’t Have One?
Apply online instantly at IRS.gov (recommended) or submit Form SS-4. See the official guide: About Form SS-4.
Form W-13 vs. Form W-9: Key Differences
- W-9: General TIN certification (allows SSN or EIN); used for many information returns.
- W-13: ExSTARS-specific; EIN only; tailored for fuel terminal and carrier reporting.
Use W-13 exclusively when requested for ExSTARS purposes.
Frequently Asked Questions (FAQs)
- Do I file Form W-13 with the IRS?
No—it is exchanged between businesses only. - Can I use a SSN on Form W-13?
No. Social Security Numbers are explicitly not permitted. - How often do I need to update my information?
Anytime your name or EIN changes while participating in ExSTARS activities. - Where can I find ExSTARS filing software or help?
Contact the ExSTARS Help Desk at 859-320-4091 or visit the IRS ExSTARS topics page. Approved transmitters and software developers are listed on IRS.gov.
Conclusion
IRS Form W-13 plays a vital role in maintaining compliance within the U.S. motor fuel excise tax system. By providing your correct EIN promptly and accurately, you help terminal operators and carriers meet their monthly ExSTARS reporting obligations and avoid costly penalties.
For the most current information, always refer to the official IRS resources linked above. If your situation involves complex disregarded entities or international ownership, consult a tax professional familiar with excise taxes.
Sources:
- IRS.gov About Form W-13 (last reviewed February 20, 2026)
- Official Form W-13 Instructions (January 2014)
- IRS Excise Summary Terminal Activity Reporting System page (updated 2025)
- Treasury Regulation 48.4101-2 and related publications
Stay compliant—download Form W-13 today and ensure your ExSTARS transactions are reported correctly. If you have specific questions about your fuel reporting obligations, the IRS ExSTARS resources provide detailed guidance for terminal operators and carriers.