The Indiana Department of Revenue requires Form MCFT-1A, the Intrastate Motor Carrier Fuel Tax Annual Permit Application (State Form 53994), for any Indiana-based carrier operating qualified vehicles solely within the state’s borders. The Motor Carrier Fuel Tax (MCFT) is a tax levied on fuel consumed by commercial motor vehicles on Indiana highways. This application is the initial step to register for an MCFT account, which allows you to obtain the necessary license cab card and decals for your fleet. A “qualified vehicle” is defined as one having three or more axles, a gross vehicle weight greater than 26,000 pounds, or a combined weight greater than 26,000 pounds. This form is essential for companies or individuals who do not cross state lines (interstate travel requires IFTA registration instead) but still operate heavy commercial vehicles. Filing this application, along with a $25 fee, ensures compliance with state fuel tax laws and avoids potential penalties or vehicle impoundment.
How To File Indiana Form MCFT-1A
You can submit this application electronically by scanning and emailing the completed form and credit card authorization to the DOR’s new account email address, or by faxing it to the number listed on the form. Alternatively, you can mail the signed form along with a $25 check payable to the “Indiana Department of Revenue” to the Motor Carrier Services address in Indianapolis provided at the bottom of the form.
How To Complete Indiana Form MCFT-1A
Section A: Taxpayer Information
- Legal Entity Name: Enter the full legal name of the sole proprietor, partnership, corporation, or other entity.
- DBA Name: If you operate under a trade name different from your legal name, enter it here.
- ID Numbers: Provide your 10-digit Indiana Taxpayer ID (TID) if you have one. Enter your 9-digit Federal Employer ID (FEIN). If you are a sole proprietor without an FEIN, enter your Social Security Number (SSN).
- Start Date: Indicate the quarter and year you expect to begin operations.
- Addresses: Fill in your physical Indiana business address (where records are kept), your mailing address for tax returns, and your mailing address for decals if different.
- County: List the county where your business is located.
- Business Entity Information: Check the box corresponding to your business structure (Sole Owner, Partnership, Corporation, LLC, etc.).
- Corporate/LLC Details: If you are a corporation or LLC, complete lines A through E, including state and date of incorporation, commercial domicile, and authorization date for Indiana business.
- Ownership: List the names, titles, addresses, and SSNs of all owners, partners, or corporate officers. Attach additional sheets if necessary.
- Contact Person: Enter the name, phone number, email, and fax number of the primary contact person for this account.
Section B: Application for Intrastate Annual Permit (MCFT) License
- Vehicle Count: Enter the total number of qualified vehicles requiring decals in the box provided.
- Fuel Types: Check the boxes for all types of fuel your qualified vehicles consume (e.g., Diesel, Gasoline, Propane, Electricity, etc.).
- Bulk Storage: Indicate “Yes” or “No” as to whether your entity maintains bulk fuel storage tanks in Indiana.
- DOT Authority: Enter your assigned USDOT number.
- Authority Status: Check the appropriate box to describe your DOT status (either granted intrastate authority or a registrant with a lease). If a registrant, attach a copy of the lease.
- Agreement: Read the compliance statement regarding reporting, payment, and recordkeeping requirements.
- Signature: The form must be signed and dated by an owner, partner, corporate officer, or authorized agent. If an agent signs, a Power of Attorney (Form POA-1) must be attached.
- Submission: Choose your submission method (Electronic or Mail-In) and follow the specific instructions for that method listed at the bottom of the page.