Indiana MF-360 Schedule 11 is a form used to report state diversion corrections for fuel distributors. This schedule tracks the movement of fuel that has been diverted from its original destination state, as required by the Indiana Department of Revenue. If fuel is diverted after it has been shipped, a “diversion number” must be obtained from Fuel Trac, and the correct shipping information must be updated. This form is essential for fuel distributors to report any corrections related to fuel diversions during a reporting period. The information provided helps maintain compliance with Indiana’s fuel transportation laws.
How to File Indiana MF-360 Schedule 11?
To file the MF-360 Schedule 11, you must provide detailed information on all fuel loads that have been diverted. This includes entering carrier and purchaser details, shipping information, gallons data, and the diversion number. The form should be completed for each diversion that occurs, and a separate schedule must be filled out for each fuel product type. Submit the completed schedule as part of your regular fuel tax filings to ensure compliance with Indiana law.
How to Complete Indiana MF-360 Schedule 11
1. Distributor Information
- Distributor License Number: Enter your Indiana gasoline distributor license number.
- FEIN: Enter the Federal Employer Identification Number (FEIN) for the distributor.
- Month/Year: Indicate the month and year for which the diversion information applies.
2. Carrier Information
- Carrier Name: Enter the name of the company or entity that transported the fuel.
- Carrier FEIN: Enter the FEIN of the carrier company.
- Mode: Specify the mode of transportation used for the fuel delivery by entering one of the following codes:
- J = Truck
- P L = Pipeline
- R = Rail
- B = Barge
- ST = Stock Transfer
- BA = Book Adjustment
- S = Ship (Great Lakes or Ocean Marine Vessel)
3. Destination Information
- Original Destination State: Enter the state where the fuel was originally intended to be delivered.
- Revised Destination State: Enter the state to which the fuel was actually diverted.
- Terminal Code: Enter the terminal code number assigned by the IRS or BULK for bulk storage.
4. Purchaser Information
- Purchaser Name: Enter the name of the purchaser receiving the fuel.
- Purchaser FEIN: Provide the FEIN of the purchaser.
- Date Shipped: Enter the date on which the fuel was shipped.
- Document Number: Include the shipping document number (bill of lading or manifest number; invoice numbers are not acceptable).
5. Gallons Information
- Net Gallons: Enter the net gallons of fuel being reported for the diversion.
- Gross Gallons: Enter the total gross gallons.
- Billed Gallons: Enter the billed gallons, which should match either the net or gross gallons.
6. Diversion Number
- Diversion Number: Enter the diversion number assigned to you by Fuel Trac for this specific diversion. If you haven’t obtained a diversion number, contact Fuel Trac to obtain one.
7. Additional Notes
- Total: Add all values in the relevant columns and provide the total at the bottom of the form.