Indiana Form ALC-PS is the Primary Source Suppliers Monthly Report, a required document used by alcohol producers, distillers, brewers, importers, and authorized agents to report all shipments of alcoholic beverages made to wholesalers located in Indiana. Instead of calculating tax, this form acts as an informational tracking document for the state. It requires suppliers to list every invoice, credit memo, or shipment document for the month, categorizing the alcohol by type—such as wine, liquor, beer, or cider—and identifying the specific Indiana wholesaler that received the product. By tracking these inbound shipments from the primary source, the Indiana Department of Revenue can cross-reference the data against the tax returns filed by the wholesalers to ensure alcohol taxes are reported accurately statewide. Because the form relies on detailed document tracking, the preparer must ensure that invoice numbers, dates, permit numbers, and total gallons are entered precisely. The state imposes a penalty for late or missing returns, so this report must be submitted monthly, even if the supplier made no shipments into Indiana during the reporting period.
How To File Indiana ALC-PS Form
Gather all invoices, credit memos, and shipping documents related to Indiana wholesaler sales for the reporting month. Complete the taxpayer information section first, then list each shipment line by line in the shipment information section, making sure to categorize the alcohol type and round the gallons correctly. If there was no activity, simply fill out the header and mark the no-activity box. Once the form is complete, sign and date it, then mail it to the Indiana Department of Revenue. The report is due by the 10th day of the month following the reporting month, and filing on time helps avoid the standard penalty for late submission.
How To Complete Indiana ALC-PS Form
Fill out the form by transferring your shipment data directly from your sales or shipping records. Use the proper codes for alcohol types and document types as defined in the instructions. Ensure every wholesaler’s permit number and identification number is accurate so the state can match the shipment to the correct Indiana business.
Line 1: Reporting Month
Enter the specific month for which you are reporting shipments. This must be the month when the transactions actually took place.
Line 2: Year
Write the four-digit year corresponding to the reporting month.
Line 3: Amended Return Checkbox
Check this box only if you are filing this form to correct a previously submitted report for the same period.
Line 4: No Activity Checkbox
Check this box if your business made no shipments into Indiana during the reporting month. You still must file the form even when this box is checked.
Line 5: Name (As It Appears On Permit)
Enter your business or entity name exactly as it is listed on your Indiana Alcoholic Beverage Permit. Do not use abbreviations unless they appear on the permit itself.
Line 6: Federal Identification Number
Enter the nine-digit federal employer identification number assigned to your business.
Line 7: Physical Address/City/State/ZIP
Write the actual physical location of your business. This must be a street address, not a post office box.
Line 8: IN Taxpayer Identification Number
Enter your 10-digit Indiana taxpayer identification number. If the state has not assigned one to you yet, leave this field blank.
Line 9: Mailing Address/City/State/ZIP
Provide the mailing address for your business, including a post office box if applicable. This is where state correspondence will be sent.
Line 10: Telephone Number
Enter the contact phone number for the person responsible for completing this report. Include any extension number so the state can easily reach the right person.
Line 11: Indiana Alcoholic Beverage Permit Number(s)
List the primary source permit numbers issued to your business by the Indiana Alcohol and Tobacco Commission.
Line 12: Section B – Alcohol Type (Column 1)
Enter the correct single-letter code for the alcohol being invoiced: use W for wine, L for liquor, B for beer, and C for cider. Note that liquor with 15 percent or less alcohol is treated as wine, while fortified wine with 21 percent or more alcohol is treated as liquor.
Line 13: Section B – Document Type (Column 2)
Enter the letter code that matches the shipping document: use A for Affidavit, C for Confirmation, CM for Credit Memo, I for Invoice, O for Other, or PO for Purchase Order.
Line 14: Section B – Document Date (Column 3)
Write the date of the sale or transaction exactly as it appears on the shipping document or invoice.
Line 15: Section B – Document Number (Column 4)
Enter the invoice, purchase order, or reference number assigned to the specific sale.
Line 16: Section B – Alcoholic Beverage Permit Number (Column 5)
Enter the Indiana Alcoholic Beverage Permit Number of the wholesaler who made the purchase and received the shipment.
Line 17: Section B – Federal Identification Number (Column 6)
Provide the federal employer identification number of the Indiana wholesaler receiving the shipment.
Line 18: Section B – Name (Column 7)
Enter the full entity or business name of the Indiana wholesaler making the purchase.
Line 19: Section B – Address (Column 8)
Enter the business address of the wholesaler that received the product.
Line 20: Section B – Total Gallons (Column 9)
List the total gallons for the specific transaction listed on that row. Round the total to two decimal places.
Line 21: Total Wine (W) Gallons
Add together all the gallon amounts from Column 9 that were coded as W in Column 1. Enter the total wine gallons here.
Line 22: Total Liquor (L) Gallons
Add together all the gallon amounts from Column 9 that were coded as L in Column 1. Enter the total liquor gallons here.
Line 23: Total Beer (B) Gallons
Add together all the gallon amounts from Column 9 that were coded as B in Column 1. Enter the total beer gallons here.
Line 24: Total Cider (C) Gallons
Add together all the gallon amounts from Column 9 that were coded as C in Column 1. Enter the total cider gallons here.
Line 25: Name Of Business/Taxpayer
Print or type the name of the primary source supplier filing the return. This should match the entity name provided in Section A.
Line 26: Email Address
Provide a reliable email address for the business so the Department of Revenue can contact you regarding the report if necessary.
Line 27: Signature Of Agent Or Taxpayer
An authorized agent, officer, or the taxpayer must sign the report to certify that the information provided is correct.
Line 28: Date
Enter the date the form was signed.