Indiana Form MCP-1 is the cover form motor carriers use when they want to formally challenge certain actions taken by the Indiana Department of Revenue related to motor carrier matters—most commonly a Notice of Proposed Assessment or a denied refund claim. It works like a structured “protest packet checklist” and routing sheet: it identifies who the carrier is, whether a Power of Attorney is involved, what type of issue is being protested (for example, oversize/overweight civil penalties, IFTA and/or IRP matters, MCS assessments, or refund denials), which tax year(s) and reference numbers apply, and what resolution path the carrier wants (hearing, no hearing, or settlement track). The form is designed to prevent delays by ensuring the protest includes the key details and documentation the Department needs to review the dispute, schedule a hearing if requested, and issue a decision. If it’s incomplete, it may be rejected and returned—so treating MCP-1 as the “table of contents” for your written protest (plus attachments) is the best way to keep your submission organized, readable, and less likely to stall.
How To File Indiana MCP-1 Form
Submit MCP-1 together with your written protest and supporting documents, and do it within the time window described on the form (the form states there is a 60-day period from the notice date to file a written protest for an assessment or denied refund claim). You can submit using any of the methods listed on the form:
- Online submission through the Department’s motor carrier forms page.
- Mail to the Department’s Legal Services Department at the address shown.
- Email to the Legal Services email address shown.
- Fax to the Legal Services fax number shown (with the attention line indicated).
If you’re using a Power of Attorney, include the required POA form with your submission; otherwise, the Department may not be able to communicate with your representative. After you submit, the track you selected determines what happens next (hearing notice, decision based on written record, or settlement discussions).
How To Complete Indiana MCP-1 Form: Line-By-Line Instructions
Form Header And Identification Fields
Form Title Area (Indiana Department Of Revenue / Motor Carrier Protest Submission)
Use this form specifically for motor carrier protest submissions tied to assessments or denied refund claims covered by the form’s scope.
Tax Identification Number (TID)
Enter the carrier’s Indiana Tax Identification Number assigned by the Department. If you are an entity, use the appropriate identifier for the business; if you are a sole proprietor, enter the identifier requested for that situation (the instructions on the form explain how to treat FEIN/SSN scenarios).
Telephone Number
Enter a current phone number where someone knowledgeable about the protest can be reached if the Department needs clarification.
Email Address
Enter the email address you want used for protest-related correspondence.
Mailing Address
Enter the complete mailing address where you want the Department to send written notices and letters about the protest.
Line 1: Carrier Information
- Carrier Name (And DBA, If Applicable)
Enter the legal name of the carrier that is filing the protest. If the carrier uses a “doing business as” name, include that DBA as requested so the Department can match the protest to the correct account and records.
Line 2: Representation And Who Is Completing The Form
- Is The Carrier Represented By A Power Of Attorney (POA)? (Yes/No)
Check “Yes” if someone is authorized to represent the carrier. If you check “Yes,” include the required POA form with the submission; otherwise, your protest package may be treated as incomplete or the Department may be required to communicate with the representative rather than directly with the carrier.
Who Is Filling Out This Form? (Carrier / POA)
Check “Carrier” if the carrier is completing and submitting the form directly. Check “POA” if the authorized representative is completing it; if you select POA, include the POA form as required.
Line 3: What You Are Protesting And Key Reference Details
- Check If You Are Protesting (Choose All That Apply As Directed)
Select the category that matches the issue you’re challenging. The options on the form include:
- Oversize/Overweight (OSW) Civil Penalty.
- International Fuel Tax Agreement (IFTA) Only.
- MCS Assessment.
- International Registration Plan (IRP) Only.
- Denied Refund Claim.
- IFTA And IRP.
- Proportional Use Credit (PUC) Denied Refund Claim.
- Other (describe the issue).
Important Note About Interest (Asterisked Items)
For the items marked with an asterisk, the form warns that interest can continue to accrue on unpaid taxes or on an unpaid refund amount, as provided by statute. That means waiting to resolve the protest may increase the balance involved, depending on your situation.
Tax Year(s) Being Protested
Enter the tax year or years tied to the proposed assessment or refund denial you are disputing.
If This Is A Protest For OSW, Include Date Of Inspection
Enter the inspection date connected to the oversize/overweight event.
If This Is A Protest For OSW, Include Vehicle Inspection Report Number
Enter the inspection report number tied to the OSW situation so the Department can pull the correct enforcement record.
If This Is A Protest Of An Audit, Include Audit Control Number(s)
Enter the audit control number(s) related to the audit you’re protesting. Also be prepared to include the audit summary report as noted in the form’s instruction section.
If This Is A Protest Of A Denied Refund Claim, Include Claim Number
Enter the refund claim number shown on the denial letter.
Line 4: Required Protest Contents And Documentation Flag
- Your Protest Must Include (As Applicable)
Your submission package must include the core written explanation plus supporting paperwork. The form lists items that generally must be included when relevant:
- A statement explaining what you’re protesting and the reason you disagree.
- A copy of the assessment(s), if you are protesting an assessment.
- A copy of the inspection report and the bill of lading (if applicable to the protest issue).
- Copies of the refund claim(s) and the denial letter, if you’re protesting denied refund claims.
- Any other documentation that supports your position.
Check If This Is New Documentation Not Previously Reviewed
If you are providing new documents that the Department hasn’t reviewed before, check the box indicating it is new. The form warns that including new documentation can extend the decision timeline because it requires additional review.
Line 5: Protest Resolution Track Selection
- Check One Of The Following Tracks For Resolving Your Protest
You must select one track. The form explains each option so the Department knows how to proceed.
Track 1: Final Determination With A Hearing
Select this if you want an informal hearing where you can explain your position to a Hearing Officer and discuss your documents. The hearing may be held in person at the Department’s downtown Indianapolis office or by phone/video. If you need to change the hearing date, you’re expected to contact the Hearing Officer before the scheduled date, and the Department issues its decision after the hearing and review.
Track 2: Final Determination Without A Hearing
Select this if you want the Department to decide based only on your written protest and the documents you submit, and you are waiving the hearing.
Track 3: Settlement Without A Hearing Or A Final Determination
Select this if you want to propose a settlement offer at the time you submit your written protest and supporting documents. The initial settlement proposal must be in writing, and the Hearing Officer manages the settlement process. If settlement doesn’t happen, the form explains you can resume the protest process by contacting the Hearing Officer and choosing Track 1 or Track 2.
Note About Changing Tracks
The form notes your initial track choice does not lock you in—you can change tracks during the protest process (for example, proposing settlement later even if you initially chose Track 1 or Track 2).
Line 6: Signature Block
- Signature
Sign the form to certify the submission.
Date
Enter the date you signed.
Printed Name
Print the name of the person signing (carrier or authorized representative).
Validity Reminder
The form indicates the Department may not accept an incomplete form and may return it to the sender, so don’t skip the signature block.
Quick FAQs
How Long Do I Have To File A Motor Carrier Protest?
The form states carriers have 60 days from the date the notice is issued to file a written protest.
Do I Need A Hearing To Protest?
No—Track 2 allows a final determination based on your written protest without a hearing, and Track 3 focuses on settlement.
What Happens If I Don’t Include Supporting Documents?
The form lists required items “if applicable,” and it also warns incomplete forms may be returned, so missing key documents can slow review or jeopardize acceptance.
If you want, paste (or upload) page 1’s top section if it contains any fields not captured in the extracted text (some fillable PDFs hide text layers), and I’ll verify that every single field/line is covered exactly once.