Indiana Form ALC-M is a monthly excise tax return used by alcohol permit holders to report taxable activity connected to alcoholic beverages in Indiana. It is designed for businesses that produce or handle alcohol under brewer, distiller, rectifier, or vintner permits and need to report gallons withdrawn for sale or gift, account for eligible deductions, and calculate the excise tax due for the reporting month. In practice, this form works as a monthly tax summary: it identifies the taxpayer, lists the permit and tax account details, breaks activity into beer, cider, liquor, and wine columns, and then walks the filer through the tax computation from gallons withdrawn all the way to the final amount due. It also allows a filer to indicate whether the return is an amended filing or a no-activity return. Because the form is tied to tax reporting and payment, it is important to complete every part accurately, use the correct gallon figures from supporting schedules, and file it on time to avoid penalty and interest. A careful, line-by-line approach helps businesses report consistently, calculate the correct excise tax, and reduce the chance of filing delays or avoidable notices.
Who Must File Indiana ALC-M Form
This return is generally filed by a holder of a brewer, distiller, rectifier, and/or vintner permit. If your business operates under one or more of those permit types and has reportable Indiana alcohol activity for the month, this is the return used to report that activity. A return is also required even when there was no Indiana activity during the reporting period.
When To File Indiana ALC-M Form
This is a monthly return. It should be filed on or before the 20th day of the month following the reporting month. If the due date falls on a weekend or qualifying holiday, the deadline moves to the next business day.
How To File Indiana ALC-M Form
Start by gathering your monthly gallon totals, permit information, taxpayer identification details, and any supporting figures from Schedule ALC-M-S. Then complete the taxpayer section, calculate the excise tax by alcohol type, apply any timely filing allowance if eligible, add penalty and interest if applicable, and sign the return.
If there was no reportable activity, complete the identifying information and mark the no-activity box before filing. If you are correcting a previously filed return, mark the amended return box. Review the form carefully before submission so the taxpayer information, gallon totals, tax calculation, and signature area are all complete.
How To Complete Indiana Form ALC-M
Fill out the form using the reporting month that matches the activity being reported. Use accurate gallon figures, place each amount in the correct alcohol column, and round gallons to two decimal places when required. Make sure the supporting schedule totals flow correctly into the return before you calculate tax, allowance, penalty, interest, and total amount due.
Reporting Month: Enter The Month Being Reported
Write the month for which you are filing the return. This should match the month in which the reportable alcohol activity occurred.
Year: Enter The Tax Year For The Reporting Month
Write the correct year for the reporting month. Be careful when filing early in a new calendar year so the month and year are not mismatched.
Amended Return: Mark If You Are Correcting A Prior Filing
Check this box if the return is replacing or correcting a previously submitted return for the same reporting period. Only mark it when you are intentionally filing a correction.
No Activity: Mark If There Was No Indiana Activity
Check this box if there were no reportable Indiana transactions for the month. Even with no activity, the form still needs to be filed.
Section A: Taxpayer Information
Name (As Appears On Permit): Enter The Legal Permit Name
Enter the business or entity name exactly as it appears on the alcohol permit. Do not shorten or alter the name unless the permit itself uses that format.
Federal Identification Number: Enter The FEIN
Write the nine-digit federal employer identification number for the business. Make sure it belongs to the filing entity shown on the permit.
Physical Address/City/State/ZIP: Enter The Business Location
Enter the actual physical location of the business, including street address, city, state, and ZIP code. This should be the real operating location, not a mailing-only address.
IN Taxpayer Identification Number: Enter The Indiana TID
Enter the 10-digit Indiana taxpayer identification number if you have one. If no Indiana TID has been assigned yet, leave this space blank.
Mailing Address/City/State/ZIP: Enter The Mailing Address
Provide the mailing address where the business receives correspondence. This can differ from the physical address if mail is handled elsewhere.
Telephone Number: Enter The Contact Phone Number
Enter the phone number for the person or office responsible for the return. Include an extension if needed so the agency can reach the correct contact quickly.
Indiana Alcoholic Beverage Permit Number(s): Enter All Applicable Permit Numbers
List the Indiana alcoholic beverage permit number or numbers connected to the filing entity. Make sure every permit number reported belongs to the same filer and reporting period.
Section B: Excise Tax Calculation
Beer Column: Use The Beer Tax Rate
Use the beer column for beer activity only. Apply the tax rate shown for beer when completing the tax calculation lines.
Cider Column: Use The Cider Tax Rate
Use the cider column only for cider figures. Do not combine cider amounts with beer, liquor, or wine.
Liquor Column: Use The Liquor Tax Rate
Use the liquor column for liquor transactions. Because the tax rate is higher than the other columns, verify the gallons carefully before calculating the tax.
Wine Column: Use The Wine Tax Rate
Use the wine column only for wine-related gallons. Keep wine amounts separate from other beverage categories throughout the form.
Line 1: Gallons Withdrawn For Sale Or Gift In Indiana
Enter the total number of gallons withdrawn for sale or gift in Indiana during the reporting period. Report each alcohol type in its correct column and round the gallons to two decimal places.
Line 2: Tax-Exempt Gallons Sold
Enter the total tax-exempt gallons sold for each alcohol type using the amount that carries over from Schedule ALC-M-S, Transaction Type A. Make sure each figure goes in the matching beverage column.
Line 3: Gallons Returned To Manufacturer
Enter the gallons returned to the manufacturer using the amount that carries over from Schedule ALC-M-S, Transaction Type B. Place each amount in the correct alcohol type column.
Line 4: Deduction Subtotal
Add Line 2 and Line 3 for each column. This line shows the total deductible gallons for beer, cider, liquor, and wine.
Line 5: Total Taxable Gallons
Subtract Line 4 from Line 1 in each column. The result is the number of taxable gallons for each alcohol type.
Line 6: Gross Alcohol Tax Due
Multiply the taxable gallons on Line 5 by the tax rate for each alcohol category. Complete the calculation separately for beer, cider, liquor, and wine so each column reflects its own gross tax.
Line 7: Total Tax Due
Add together the Line 6 amounts from all alcohol columns. This gives you the total gross excise tax due before allowance, penalty, or interest adjustments.
Line 8: Collection Allowance For Timely Payment
If the return is filed on time, multiply Line 7 by 0.015 and enter that amount here. This is the collection allowance allowed for timely filing and payment.
Line 9: Penalty
If the return is filed late, enter the penalty here. The amount is 10 percent of Line 7 or $5, whichever is greater. If the return is late and no tax is due, the penalty is still $5.
Line 10: Interest
Enter any interest due if the tax was not paid by the due date. Interest runs from the original due date through the filing date and should be calculated using the applicable annual interest rate for the period involved.
Line 11: Total Amount Due
If the return is timely, subtract Line 8 from Line 7 to arrive at the amount due. If the return is late, combine Line 7, Line 9, and Line 10 to determine the total amount due.
Signature Area Instructions
Name Of Business/Taxpayer: Enter The Filing Entity Name
Write the name of the business or taxpayer in the signature section. This should match the name entered earlier in the taxpayer information area.
Email Address: Enter A Reliable Contact Email
Provide an email address that the business actively monitors. This helps with follow-up questions or notices related to the return.
Signature Of Agent Or Officer: Sign The Return
The return should be signed by an authorized agent or officer of the business. The signer should have authority to certify the accuracy of the filing.
Date: Enter The Date Signed
Write the date the return was signed. Use the actual signing date, not the reporting month or payment date unless they happen to be the same.
Filing Tips To Avoid Mistakes
Check that the reporting month and year are correct before doing anything else. Make sure all gallon figures from the supporting schedule are entered in the proper columns and that deductions are not overstated.
Review the tax calculation from Line 1 through Line 11 after finishing the form. Most filing mistakes happen when gallon totals are placed in the wrong beverage column, the allowance is claimed on a late return, or penalty and interest are not added when required.
Simple Final Checklist
- Enter the correct reporting month and year
- Mark amended return or no activity only when applicable
- Complete all taxpayer identification fields
- List the correct permit numbers
- Enter gallons in the proper alcohol columns
- Carry over deduction figures correctly
- Calculate tax, allowance, penalty, and interest carefully
- Sign and date the return
- Review the full form before filing