If you operate as a wholesaler or distributor of alcoholic beverages in Indiana, Form ALC-W is your central compliance tool for reporting transactions and remitting excise taxes to the state. This form, officially known as the “Alcoholic Beverage Wholesaler’s Excise Tax Return,” is designed for permit holders who distribute beer, cider, liquor, or wine throughout Indiana’s retail and hospitality networks. Unlike forms for direct sellers or farm wineries, this return accommodates multiple beverage categories simultaneously, each with distinct tax rates ranging from $0.115 per gallon for beer and cider to $2.68 per gallon for liquor. The form requires you to detail gallons received, returned, and exempt from taxation, then calculate your liability across all product types in a single consolidated submission. Whether you distributed thousands of gallons across multiple categories or experienced a quiet month with limited movement, filing this return by the 20th of each month is mandatory to maintain your wholesaler permit and avoid substantial penalties.
How to Complete Indiana ALC-W Form
Who Needs to File
Any holder of a beer, cider, liquor, or wine wholesaler permit must file this return.
Reporting Deadlines
You must file this return monthly with the Indiana Department of Revenue. The deadline is the 20th day of the month following the reporting period. For example, August’s return is due by September 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. 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-W Form
Section A: Taxpayer Information
Reporting Period
Enter the specific month and year for which you are filing the return in the designated 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.
Federal Identification Number
Enter your nine-digit Federal Employer Identification Number (FEIN).
Indiana Taxpayer 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
This section is organized into four columns, one for each beverage type: Beer, Cider, Liquor, and Wine. Each column has its own tax rate displayed at the top.
Line 1: Gallons Received During Reporting Month
Enter the total gallons received for each beverage type. These figures should match the amounts reported on Line 12 of Schedule ALC-W-S. Use the appropriate column for each alcohol type.
Line 2: Gallons Returned or Destroyed
Enter the total gallons returned to the manufacturer or importer, or destroyed, for each beverage type. These amounts must match Line 13 of Schedule ALC-W-S. Use the appropriate column for each alcohol type.
Line 3: Tax-Exempt Gallons
Enter the total tax-exempt gallons for each beverage type. These figures should match the amounts on Line 14 of Schedule ALC-W-S. Use the appropriate column for each alcohol type.
Line 4: Subtotal
Add the amounts from Line 2 and Line 3 in each column.
Line 5: Total Taxable Gallons
Subtract the amount on Line 4 from Line 1 in each column.
Line 6: Gross Alcohol Tax Due
Multiply the amount on Line 5 by the tax rate shown at the top of each column. The rates are: Beer $0.115, Cider $0.115, Liquor $2.68, Wine $0.47.
Line 7: Total Tax Due
Add together the Line 6 amounts from all four columns to calculate your combined tax liability.
Line 8: Collection Allowance
If you file on or before the due date, multiply the amount on Line 7 by 0.015 (1.5%) to determine your collection allowance for timely payment.
Line 9: Adjustments
Enter any adjustments that have been previously authorized by the Indiana Department of Revenue. Do not make entries here without prior authorization.
Line 10: Penalty
If you file after the due date, enter a penalty. This is 10% of the amount on Line 7 or $5.00, whichever is greater. If the return is late but no tax is due, the penalty is $5.00.
Line 11: 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 12: Total Amount Due
Calculate the final amount owed. If filed timely, subtract Line 8 from Line 7. If filed late, add Line 7, Line 10, and Line 11. If you have adjustments on Line 9, add or subtract that amount as applicable.
Additional Information Section
Line 13: Tax Paid Gallons Received
Enter the total gallons for which tax has already been paid. These amounts should be reported in Column 11 of Schedule ALC-W-S for Transaction Type D, for all alcohol types. This line is for informational purposes only and does not affect your tax calculation.
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.