Closing a trucking business or restructuring your fleet operations involves more than just parking the trucks; you must also officially notify the state to avoid ongoing tax liabilities. The Indiana Form OSS-1, also known as the Request to Close Motor Carrier Service Account(s) (State Form 55968), is the official document used to shut down specific accounts managed by the Motor Carrier Services Division of the Indiana Department of Revenue. Whether you are retiring, dissolving your LLC, or shifting your operations entirely to intrastate hauling, filing this form correctly is the only way to stop the clock on recurring tax filings and fees. This form allows you to close multiple account types simultaneously, including your International Registration Plan (IRP), Motor Carrier Fuel Tax (MCFT), and International Fuel Tax Agreement (IFTA) accounts. However, simply mailing the paper isn’t enough; the state strictly requires the physical return of all issued credentials, such as license plates, decals, and permits. Failure to return these items can result in you being charged for quarterly taxes and late fees as if you were still operating. This guide breaks down each section of the form to ensure you close your books cleanly and avoid phantom debt from accruing after you’ve left the road.
What Is Indiana Form OSS-1
The Indiana Form OSS-1 is a specialized request form designed for motor carriers who wish to voluntarily terminate their registration and tax accounts with the Indiana Department of Revenue. It serves as a formal “exit strategy” for your business’s relationship with the state’s Motor Carrier Services Division. By submitting this document, you are telling the state to stop expecting quarterly tax returns and renewal applications for the specific accounts you indicate. The form covers several critical account types: Motor Carrier Fuel Tax (MCFT), Interstate Fuel Tax Account (IFTA), International Registration Plan (IRP), Indiana Base Plate Registration (BPR), and Oversize/Overweight (OS/OW) accounts. Crucially, this form acts as a checklist for the physical items you must surrender. It is not just a notification; it is a legally binding declaration that your operations under these specific accounts have ceased. If you do not file this form and return the associated decals and plates, the state assumes you are still active and will continue to assess penalties for missing tax filings, even if your trucks haven’t moved an inch.
How To File Indiana Form OSS-1
Filing the Indiana Form OSS-1 requires a physical submission because you must include the tangible items—plates, decals, and licenses—that you are surrendering. You cannot simply email this form if you still have active credentials in your possession. You should package the completed and signed form along with all required decals (both used and unused), license plates, and paper licenses. The form instructions specify that you should return these items in a self-addressed envelope within ten business days of your decision to close the accounts. The package should be mailed to the Indiana Department of Revenue, Motor Carrier Services Division, at 7811 Milhouse Road, Suite M, Indianapolis, IN 46241. It is highly recommended to send this via certified mail or a tracking service so you have proof of delivery, ensuring the state cannot claim they never received your surrendered items.
How To Complete Indiana Form OSS-1
Business Information
At the top right of the form, you must provide your business’s identifying details. Enter your full Name as it appears on your registration. Below that, fill in your current Address, City, State, and ZIP Code. You must also provide the Federal Employer Identification Number (FEIN) or Social Security Number (SSN) under which the accounts are registered, as well as your Indiana Tax Identification Number (TID). This information links the closure request to your specific tax records.
Account Closure Selection
The core of the form asks you to mark the specific accounts you wish to close and provide their account numbers.
- Motor Carrier Fuel Tax (MCFT) / Interstate Fuel Tax Account (IFTA) TID: Check this box if you are closing your fuel tax accounts. In the space provided, enter your Taxpayer Identification Number (TID) for these accounts. Important: You must return all assigned decals (used and unused) and your Fuel Tax License. If you fail to return the decals, you are legally required to keep filing quarterly tax returns through the end of the year (including the 4th quarter return due January 31). For IFTA closures, you must file the final quarter’s tax return, even if you had zero activity, to avoid late fees.
- International Registration Plan Account Number (IRP): Check this box to close your apportioned registration account. Enter your IRP account number. You must physically return all apportioned license plates associated with this account.
- Indiana Base Plate Registration Account Number (BPR): Check this box if you are closing a base plate account. Enter the BPR account number and ensure you return all Indiana Base Plates.
- Oversize / Overweight (OS/OW): Check this box to close your permitting account for oversize loads.
- Intrastate / Interstate US DOT Number: Enter your US DOT number in the designated field to link the closure to your federal operating authority status.
Reason For Closure
You must explain why you are closing these accounts by selecting the appropriate option.
- Are you closing your business? Check “Yes” if the entire business is ceasing operations.
- No, check which box below applies: If the business is continuing but changing its nature, select one of the specific reasons:
- Trucks GVWR 26,000 pounds or under: Select this if you are downsizing to smaller vehicles that do not require these specific credentials (excluding For Hire/Exempt/Private HAZMAT carriers).
- Operation Change – Interstate to Intrastate: Select this if you are stopping cross-border operations and will only haul within Indiana (which changes your registration requirements).
- Registrant Only: Select this if you are leasing on to another carrier who will provide the operating authority and insurance.
- Name Change: Select this if the closure is administrative due to a legal name change of the business.
Signature And Declaration
The final section is a legal declaration under penalty of perjury. By signing, you confirm that the information is true, correct, and complete.
- Signature: An authorized representative (owner, partner, officer) must sign here.
- Date: Enter the date of signing.
- Typed or Printed Name: Clearly print the name of the person signing.
- Title: Enter the official job title of the signer (e.g., Owner, President).
Once signed, gather all the requested plates, decals, and licenses, place them in the envelope with this form, and mail them immediately to finalize the closure.