If you hold a farm winery permit in Indiana, Form ALC-FW is your essential monthly document for reporting wine taken out of bond and calculating the excise tax owed to the state. This form, officially titled the “Indiana Farm Winery Excise Tax Return,” is mandatory for ensuring compliance with Indiana’s alcohol tax laws, requiring permit holders to report all activity—even if no wine was moved or sold during the period. By detailing gallons taken out of bond, tax-exempt transactions, and returns, this form helps you determine your exact tax liability at the rate of $0.47 per gallon. Whether your winery had a busy month of distribution or a quiet period of production, filing this return by the 20th of each month is critical to maintaining your permit status and avoiding costly penalties for non-compliance.
Who Must File And When
Who Needs to File
Any holder of a farm winery permit is required to file this return.
Reporting Deadlines
You must file this return every month with the Indiana Department of Revenue. The deadline is the 20th day of the month following the reporting period. For example, if you are reporting for June, the return is due by July 20th. You must include payment for any excise tax due when you file.
Filing When You Have No Activity
Even if there is no activity within Indiana during the reporting period, you must still file a return. You can simply check the “No Activity” box at the top of the form.
Timely Filing Rules
To be considered filed on time, your return must be postmarked on or before the 20th. If the 20th falls on a Saturday, Sunday, or a national or state legal holiday, the due date moves to the next business day.
Penalties for Late Filing
Failing to file on time results in a penalty. The fee is $5.00 or 10% of the tax due, whichever amount is greater.
How to Complete Indiana ALC-FW Form
Section A: Taxpayer Information
Reporting Period
Enter the specific month and year for which you are filing the return in the appropriate spaces.
Name
Write the name of the entity exactly as it appears on your Indiana Alcoholic Beverage Permit.
Physical Address
Indicate the actual physical location of your business by listing the street address, city, state, and ZIP Code. A post office box is not acceptable for this line.
Mailing Address
Provide the mailing address for your business. For this line, you may include a street address, post office box, city, state, and ZIP Code.
Business Web Address
List the website address for your business.
Federal Identification Number
Enter your nine-digit Federal Employer Identification Number (FEIN).
Indiana Tax Identification Number
Provide your ten-digit Indiana Taxpayer Identification Number (TID). If you do not have one, leave this space blank and one will be assigned to you.
Telephone Number
List the contact phone number (including extension) for the person responsible for completing this return.
Indiana Alcoholic Beverage Permit Number(s)
Write down the permit number(s) obtained from the Indiana Alcohol and Tobacco Commission.
Section B: Excise Tax Calculation
Line 1: Gallons Taken Out of Bond
Indicate the number of gallons taken out of bond during the reporting period. Round this figure to two decimal places (0.00).
Line 2: Tax-Exempt Gallons
Enter the total number of tax-exempt gallons. This figure should match the amount reported on Line 11 of Schedule ALC-FW-S.
Line 3: Gallons Returned
Enter the total gallons returned to the winery. This amount must match Line 12 of Schedule ALC-FW-S.
Line 4: Deduction Subtotal
Add the amounts from Line 2 and Line 3 together.
Line 5: Total Taxable Gallons
Subtract the amount on Line 4 from Line 1.
Line 6: Gross Wine Tax Due
Multiply the amount on Line 5 by the tax rate of $0.47.
Line 7: Collection Allowance
If you file on or before the due date, multiply the amount on Line 6 by 0.015 (1.5%) to determine your collection allowance.
Line 8: Penalty
If you file after the due date, add a penalty. This is 10% of the tax due (Line 7 in the form text, but functionally based on tax liability) or $5.00, whichever is greater. If the return is late but no tax is due, the penalty is $5.00.
Line 9: Interest
If you do not pay the tax liability by the due date, you will owe interest from the due date until the postmark date. The interest rate is determined annually based on the calendar year.
Calculation Example Provided:
(Days late / 365) x Interest Rate x Tax Due = Interest Owed.
Line 10: Total Amount Due
Calculate the final amount owed: Take Line 6, subtract the allowance on Line 7, then add the penalty from Line 8 and any interest from Line 9.
Certification And Mailing
Sign and Date
An agent or officer must sign and date the return to certify that the information is true, correct, and complete.
Contact Details
Print the name of the business/taxpayer and provide an email address.
Where to Send
Mail your completed return and payment to:
Indiana Department of Revenue
P.O. Box 6114
Indianapolis, IN 46206-6114
Assistance
If you have questions regarding this form, you may call: (317) 615-2710.