The Indiana AE-1 form is used by Indiana residents who own aircraft based out of state and wish to apply for an exemption from aircraft registration and excise tax. If you own an aircraft that is not based in Indiana, this form allows you to claim the exemption. The form must be submitted within 31 days of purchase and every year thereafter by December 31st. It’s important to fill out the form correctly to avoid any delays or issues with the exemption.

How to Complete Indiana AE-1 Form: Line-By-Line Instructions
1. Owner Information
- Owner Name: Enter your full legal name as the aircraft owner.
- Telephone Number: Provide a valid phone number where you can be reached.
- Email Address: Enter your email address for communication purposes.
- Street Address: Provide your full street address.
- City, State, and ZIP Code: Include the city, state, and ZIP code of your residence.
2. Aircraft Information
- FAA N Number: Enter the aircraft’s Federal Aviation Administration (FAA) registration number.
- Make: Specify the make of the aircraft (e.g., Cessna, Piper).
- Model: Provide the model of the aircraft (e.g., Cessna 172).
- Serial Number: Enter the aircraft’s unique serial number.
- Year of Manufacture: Fill in the year the aircraft was manufactured.
- Purchase Date: Enter the exact date when the aircraft was purchased.
- Base Airport Name: Provide the name of the airport where the aircraft is based.
- Base Location Street Address: Include the street address of the base location.
- Base Location City, State, and ZIP Code: Enter the city, state, and ZIP code where the base location is located.
3. Documentation for Exemption
- Hangar Lease/Rental Agreement: If applicable, provide a copy of your hangar lease or rental agreement to verify your aircraft’s base location.
- Current Aircraft Registration: Include a copy of the current registration of the aircraft to show its legal status.
- Hangar Lease/Rental Receipts: Attach any receipts for hangar lease or rental payments as proof of the aircraft’s base location.
- Other: If you have any other relevant documentation to support your claim, specify it here.
4. Owner Certification
In this section, you must certify under penalty of perjury that the information you have provided is accurate, and that your aircraft qualifies for exemption because it is based out of state.
- Printed Name of Owner: Print your full name.
- Signature of Owner: Sign the form to confirm the information you have provided.
- Date: Enter the date when you are completing the form.
5. Mailing and Contact Information
- Mailing/Contact Address: Mail the completed form to:
- Indiana Department of Revenue
- Special Tax Division
- P.O. Box 644
- Indianapolis, IN 46206-0644
For any questions or inquiries, you can contact the Indiana Department of Revenue at:
- Phone: (317) 615-2710
- Email: [email protected]
FAQs
- What is the AE-1 form for?
The AE-1 form is used by Indiana residents who own aircraft based out of state to apply for an exemption from Indiana aircraft registration and excise tax. - When is the AE-1 form due?
The AE-1 form is due within 31 days of purchasing the aircraft and every year thereafter by December 31st. - What documentation is required for exemption?
Documentation may include a hangar lease, current aircraft registration, or hangar rental receipts. - Where do I send the AE-1 form?
Mail the completed AE-1 form to the Indiana Department of Revenue, Special Tax Division at P.O. Box 644, Indianapolis, IN 46206-0644. - Do I need to file the AE-1 form annually?
Yes, you must file the AE-1 form every year by December 31st to maintain your exemption status.