Indiana REF-1000

This guide breaks down each section of the Indiana Claim for Fuel Tax Refund form to help you accurately file for a refund on tax-paid fuel used for exempt purposes.

The Indiana Department of Revenue uses Form REF-1000, formally entitled the Claim for Fuel Tax Refund (State Form 50854), to facilitate refunds for Indiana excise tax and oil inspection fees paid on un-dyed special fuel or gasoline. This form is intended for individuals or businesses that have purchased fuel with tax included but subsequently used it for a non-taxable, exempt purpose, such as in agricultural equipment, off-highway machinery, or other specific qualifying activities. It acts as a formal request to the state to recuperate funds that were paid on fuel not consumed on public highways. To qualify, if the fuel was used in a vehicle, the declared gross weight of that vehicle must be 26,000 pounds or less; heavier vehicles fall under different reporting requirements (motor carriers should use Form MCS-1789). The form requires detailed reporting of how the fuel was used, the specific vehicles or equipment involved, and precise calculations to determine the eligible refund amount. Filing deadlines vary by fuel type, with special fuel claims generally due within three years of purchase and gasoline claims by April 15 of the third year following purchase.

How To File Indiana REF-1000 Form

You can file this claim electronically through INTIME, the DOR’s e-services portal. Alternatively, you may mail the completed form along with all necessary supporting documentation, such as invoices and receipts proving tax payment, to the Indiana Department of Revenue at the address listed on the form. Note that you should only file one claim per period using a single method (either electronic or mail).

How To Complete Indiana REF-1000 Form

How To Complete Indiana REF-1000 Form

Section A: Information

  • Identification: Enter the individual or business name, street address, city, state, and ZIP code.
  • Tax ID Numbers: Provide your Social Security Number (SSN) or Federal Employer Identification Number (FEIN). If you have an Indiana Taxpayer Identification Number (TID), enter that 10-digit number; otherwise, leave it blank.
  • Contact Details: Fill in the telephone number and email address for the person responsible for the claim.
  • Refund Period: Specify the beginning and ending dates for the period you are claiming. Note that separate forms must be filed if the tax rate changed during your claim period (e.g., if your claim spans across July 1st).
  • Use of Fuel: Check the single box that best describes the exempt use of the fuel (e.g., Agriculture, Construction, Refrigeration, etc.).

Section C: Exempt Use Details

Complete this section first to determine the total exempt gallons for Section B.

  • Columns 1-2: List the type of vehicle or equipment (e.g., Tractor, Forklift) and its make/model.
  • Column 3: Indicate “Yes” or “No” if the vehicle is licensed with the Indiana BMV.
  • Column 4: Describe exactly how the fuel was used exempt (e.g., “plowing fields”).
  • Column 5: Enter the whole gallons of gasoline or special fuel consumed for this specific exempt purpose.
  • Line 6: Sum the gallons from Column 5.
  • Line 7: Enter tax-paid gallons used to denature alcohol (Gasoline only).
  • Line 8: Enter tax-paid gallons exported to another state.
  • Line 9: Enter tax-paid gallons used in a motorboat on Lake Michigan or the Ohio River (Gasoline only).
  • Line 10: Enter tax-paid gallons sold to the U.S. Government.
  • Line 11: Enter tax-paid special fuel gallons converted to a compressed natural gas product.
  • Line 12: Add Lines 6 through 11 to get the total to report in Section B, Line 1.

Section D: Proportional Use Exemption Details

Use this section for commercial equipment on vehicles that share a common fuel tank.

  • Column 1: Enter the vehicle type from the provided list (e.g., Dump Truck, Concrete Mixer).
  • Column 2: Check the box corresponding to the vehicle’s weight (26,000 lbs or less vs. Over 26,000 lbs).
  • Column 3: Enter the total whole gallons used by the vehicle.
  • Column 4: Enter the applicable exempt percentage found in the chart below the section (e.g., 23% for a Dump Truck).
  • Column 5: Multiply Column 3 by Column 4 to calculate the whole gallons eligible for refund.
  • Line 6: Total the gallons from Column 5 and report this in Section B, Line 2.

Section B: Refund Computation

  • Line 1: Enter the total gallons used for exempt purposes from Section C, Line 12.
  • Line 2: Enter the proportional gallons eligible for refund from Section D, Line 6.
  • Line 3: Add Line 1 and Line 2 to find the total eligible gallons.
  • Line 4: Enter the applicable fuel tax rate from the Tax Rate Table provided on the form.
  • Line 5: Calculate the fuel tax refund by multiplying Line 3 by Line 4.
  • Line 6: Calculate the oil inspection fee refund by multiplying Line 3 by $0.01.
  • Line 7: Enter the sum of any collection allowance credits from your invoices (applies to Special Fuel only).
  • Line 8: Calculate the total fuel tax refund by adding Line 5 and Line 6, then subtracting Line 7.
  • Line 9: Add the result from Line 8 for Gasoline to the result from Line 8 for Special Fuel to get the Total Refund Claimed.

Signature Section

  • Certification: The taxpayer or an authorized agent must sign and date the form.
  • Details: Print the name of the signer. If a paid preparer is used, their name, signature, date, phone number, and email address must also be provided.
  • Power of Attorney: If an agent signs, a Power of Attorney form must be attached.
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