Indiana MCS-1789

Form MCS-1789 is the Claim for Proportional Use Credit submitted quarterly to the Indiana Department of Revenue’s Motor Carrier Services Division. It enables certified carriers to recover taxes paid on fuel used for non-highway commercial purposes in vehicles with shared fuel reservoirs, such as dump trucks, cement mixers, or sanitation rigs. Eligible applicants, including companies, sole proprietors, and partnerships pre-certified by the DOR, calculate refunds based on exempt percentages for specific vehicle types and fuel consumption during Indiana operations. The form requires attaching quarterly IFTA-101 or MCFT-101 returns, supports vehicle additions/deletions, and uses fixed tax rates like $0.61/gallon for special fuel or $0.36 for gasoline. Out-of-state filers must include base jurisdiction returns; non-compliance leads to denial.

How To File The Indiana MCS-1789 Form

File quarterly by the due date shown on your IFTA-101 or MCFT-101 return, attaching a copy of that return (paper filers only). Mail to Indiana Department of Revenue, Motor Carrier Services Department, 7811 Milhouse Rd. Suite M, Indianapolis, IN 46241. Out-of-state carriers must submit IFTA returns. Meet all qualifications or face denial.

How To Complete The Indiana MCS-1789 Form

Fill all applicable fields using whole gallons; attach extra sheets if needed.

Header Information

• Quarter and Year: Enter the reporting period.
• Due Date: Note the filing deadline.
• Summary Totals: Record Total Gallons, Total Miles, Indiana Amount Paid, and Total Amount Paid across Special Fuel, Propane/Butane, and Gasoline.

Claimant Identification

• Claimant’s Name: Full legal name.
• Indiana TID Number: State taxpayer ID.
• Federal Employer Identification Number (FEIN): Or SSN if sole proprietor.
• DOT Number: US DOT identifier.
• Address Change (If Applicable): Street Address, City, State, ZIP Code, Telephone Number.

Main Calculation Table (Columns 1-9)

List each vehicle group separately by type and fuel:

• Column 1 – Vehicle Type Code: Use codes from the exemption chart (e.g., 19 for Dump Truck, 16 for Cement Mixer).
• Column 2 – Fuel Type: Special Fuel, Propane/Butane, or Gasoline.
• Column 3 – Number of Vehicles: Count matching certified vehicles (must align with DOR certification).
• Column 4 – Eligible Miles Traveled: Indiana miles during the quarter.
• Column 5 – Eligible Gallons Consumed: Whole gallons used in Indiana (no decimals).
• Column 6 – Exempt Percentage: From chart (e.g., 23% for Dump Truck).
• Column 7 – Proportional Use Exempt Gallons: Column 5 × Column 6 (whole gallons).
• Column 8 – Tax Rate: $0.61 for Special/Alternative Fuel, $0.36 for Gasoline.
• Column 9 – Refund Claimed: Column 7 × Column 8.
• Total Refund Claimed: Sum all Column 9 amounts.

Vehicle Additions/Deletions

• A/D: Mark A (add) or D (delete).
• Vehicle Code: From exemption chart.
• Vehicle VIN: Full VIN.
• Year: Model year.
• Vehicle Type: Description.
• Vehicle Make: Manufacturer.
• Axles: Number.
• Seats: Capacity.
• Fuel: Type.
• Unladen Weight: Empty weight.
• Gross Weight: Max loaded.
• MSRP: Manufacturer’s suggested retail price.

Declaration And Signature

• Signature of Taxpayer or Authorized Agent: Owner, partner, officer, or agent signs.
• Title: Signer’s position.
• Date Signed: Signing date.
• Typed or Printed Name: Full name.
• Telephone Number: Contact phone.
• Agreement: Attests under perjury that information is true, accurate, complete; attached return is accurate copy; signed by authorized party (include power of attorney if agent).