Indiana MF-360 Form Instructions 2025

Indiana Form MF-360, officially titled the Consolidated Gasoline Monthly Tax Return, is the mandatory tax document that every holder of a valid Indiana Gasoline Distributor’s License must file with the Department of Revenue. This form serves as the primary mechanism for the state to collect gasoline taxes and oil inspection fees, requiring distributors to report every gallon of gasoline received, imported, or acquired, while also substantiating any deductions they claim for the month. It functions as a consolidated summary that pulls data from various supporting schedules to calculate the final tax liability owed to the state. Even if a distributor has absolutely no business activity to report for a specific month, they remain legally obligated to file this return to maintain compliance. The form is designed to calculate two distinct financial obligations: the gasoline tax itself and the oil inspection fees, both of which are determined based on the volume of fuel handled. By filing this form, distributors verify their self-assessed tax amounts under penalty of perjury, ensuring that the state’s fuel tax revenue is accurately tracked and collected.

How To File Indiana Form MF-360

You must file Form MF-360 and all its accompanying schedules on or before the 20th day of the month immediately following the reporting period. For example, if you are reporting for January, your return is due by February 20th. If this deadline falls on a weekend or a state or national holiday, the due date automatically shifts to the next business day. To be considered on time, your return must be postmarked by this due date. The Indiana Department of Revenue encourages filing electronically through their e-services portal, INTIME, which streamlines the process and ensures quicker processing. You are also able to make your tax payments directly through this same online portal. Before filling out the main MF-360 form, you should first complete all necessary receipt and disbursement schedules, as you will need to transfer totals from those schedules onto the back of this return.

How To Complete Indiana Form MF-360 – Line-By-Line Instructions

Section 1: Filing Types And Identification

Start by entering the specific reporting period (month and year) for which you are filing this return. Fill in your complete business details, including the Name of License Holder, Mailing Address, City, State, ZIP Code, and your License Number exactly as they appear on your Indiana Fuel Tax License. You must also provide your Federal Employer Identification Number (FEIN) or Social Security Number, a business phone number, and a contact person’s name. In the checkboxes provided, place an “X” next to every license type you hold—specifically for “Gasoline” and “Oil Inspection Distributor”—to indicate that this is a consolidated return covering all those licenses.

Section A: Receipts (Reverse Side)

Before completing the front page, go to the back of the form to Section A. Here, you will categorize your fuel receipts into three columns: Column A for Gasoline/Aviation Gasoline/Gasohol, Column B for K-1/K-2 Kerosene, and Column C for All Other Products, with Column D acting as the total for all products.[

Line 1: Enter gallons received where you have already paid the gasoline tax or oil inspection fee.
Line 2: Enter gallons received from other licensed distributors or oil inspection distributors where the tax has not yet been paid.
Line 3: Enter gallons of non-taxable fuel that you received but then sold or used for a taxable purpose.
Line 4: Enter gallons received from licensed distributors under exchange agreements where the tax is unpaid.
Line 5: Enter gallons that were imported directly to a customer.
Line 6: Enter gallons imported directly into your own storage facilities.
Line 7: Enter any fuel diversions that were brought into Indiana.
Line 8: Sum Lines 1 through 7 to get your Total Receipts. You will carry the Column D total from this line to Section 2, Line 1 on the front of the form.
Line 9: Calculate Total Receipts again for oil inspection purposes by adding Lines 1 through 7. Carry this Column D total to Section 3, Line 1 on the front.

Section B: Disbursements (Reverse Side)

Still on the back of the form, report your fuel disbursements using the same column structure.

Line 1: Enter gallons delivered where you collected the tax.]
Line 2: Enter gallons that were diverted out of Indiana.
Line 3: Enter gallons sold to other licensed distributors where you did not collect tax.
Line 4: Enter gallons disbursed through exchange agreements.
Line 5: Enter gallons exported out of the state.
Line 6: Enter tax-exempt gallons delivered to the U.S. Government.
Line 7: Enter gallons delivered to licensed marina fuel dealers.
Line 8: Enter gallons delivered to licensed aviation fuel dealers.
Line 9: Enter miscellaneous deductions for theft or loss (requires Schedule E-1).
Line 9a: Enter miscellaneous deductions for off-road use or other reasons (requires Schedule E-1).
Line 10: Calculate Total Non-Taxable Disbursements by adding Lines 2 through 9a. Carry this total to Section 2, Line 2 on the front.
Line 11: Calculate Total Non-Taxable Disbursements for oil inspection by adding Lines 2 through 6. Carry this total to Section 3, Line 2 on the front.

Section 2: Calculation Of Gasoline Taxes Due

Return to the front of the form to calculate your gasoline tax.

Line 1: Enter your Total Receipts from Section A, Line 8, Column D.
Line 2: Enter your Total Non-Taxable Disbursements from Section B, Line 10, Column D.
Line 3: Enter the gallons received on which you already paid gasoline tax, from Section A, Line 1, Column A.
Line 4: Calculate your Billed Taxable Gallons by subtracting Line 2 and Line 3 from Line 1.
Line 5: If you are a Licensed Gasoline Distributor filing on time, calculate your deduction by multiplying Line 4 by 0.016 (1.6%). If you file late, this deduction is not allowed.
Line 6: Calculate your Net Billed Taxable Gallons by subtracting Line 5 from Line 4.
Line 7: Calculate the Gasoline Tax Due by multiplying Line 6 by the applicable tax rate. For July 1, 2025, through June 30, 2026, the rate is $0.36 per gallon.
Line 8: Enter any adjustments here. You must attach Schedule E-1 to explain these adjustments or they will be disallowed.
Line 9: Calculate your Total Gasoline Tax Due by adding or subtracting Line 8 from Line 7.

Section 3: Calculation Of Oil Inspection Fees Due

Line 1: Enter Total Receipts from Section A, Line 9, Column D.
Line 2: Enter Total Non-Taxable Disbursements from Section B, Line 11, Column D.
Line 3: Enter gallons received where the oil inspection fee was already paid, from Section A, Line 1, Column D.
Line 4: Calculate Billed Taxable Gallons by subtracting Line 2 and Line 3 from Line 1.
Line 5: Calculate Oil Inspection Fees Due by multiplying Line 4 by $0.01.
Line 6: Enter any adjustments, which must be supported by an attached Schedule E-1.
Line 7: Calculate Total Oil Inspection Fees Due by adding or subtracting Line 6 from Line 5.

Section 4: Calculation Of Total Amount Due

Line 1: Combine your total tax liability by adding Section 2, Line 9 and Section 3, Line 7.
Line 2: If filing late, add a penalty of 10% of the tax due or $5, whichever is greater.
Line 3: If filing late, add the appropriate interest on the tax due.
Line 4: Calculate the Net Tax Due by summing Lines 1, 2, and 3.
Line 5: Enter the total amount of any payments you have already made.
Line 6: Subtract Line 5 from Line 4 to determine your final Balance Due.
Line 7: Report the total gallons sold to taxable marine facilities (boat liveries on Indiana lakes) where tax was collected.

Signature And Verification

Finally, sign and date the return to certify that it is true, correct, and complete. Print your name, title, phone number, and email address clearly in the spaces provided.