The Indiana Schedule 10E, officially titled “Schedule of Uncollectible Tax from Eligible Purchasers,” is a tax form designed for licensed Suppliers and Permissive Suppliers of special fuel. Its primary purpose is to allow these suppliers to claim a deduction on their tax return (specifically Form SF-900, Line 7) for Indiana special fuel tax that they were unable to collect from an “Eligible Purchaser.” In essence, if a supplier sells fuel and bills the tax to a purchaser who then fails to pay, this schedule allows the supplier to avoid being held liable for that uncollected tax. The deduction is strictly limited to the tax amount due from the purchaser, plus any additional tax that accrues from that same purchaser for a period of ten days following their failure to pay.
How To File This Schedule
You must file Schedule 10E as an attachment to your primary tax return, Form SF-900. It serves as the supporting documentation for the deduction you claim on Line 7 of that return. Ensure that you complete a separate schedule for each distinct fuel product type you are reporting. You can photocopy the blank schedule if you need more pages for future filings or additional transactions.
How to Complete Indiana Schedule 10E
Before You Begin: Header Information
Company Identification
At the top of the form, enter your business’s Federal Employer Identification Number (FEIN), your Indiana Special Fuel License Number, and your Company Name exactly as they appear on your license.
Reporting Period
Enter the Month and Year for which you are filing this schedule.
Schedule Type
You must indicate the type of schedule you are filing by checking the appropriate box. The options include:
- 1: Gallons Received, Tax Paid (Special Fuel Returns Only)
- 2E: Gallons Received for Export (Special Fuel Exporter Only)
- 2K: Gallons of Non-Taxable Fuel Received and Sold or Used for a Taxable Purpose
- 3: Gallons Imported Via Truck, Barge, or Rail, Tax Unpaid
Note: While these checkboxes are standard across multiple schedule types, for Schedule 10E specifically, you are focusing on uncollectible tax. Ensure you are using the correct context for your deduction.
Line-By-Line Column Instructions
Column 6 & 7: Eligible Purchaser Details
In these columns, you must identify the purchaser who failed to pay the tax.
- Column 6 (Name): Enter the full name and address of the Eligible Purchaser.
- Column 7 (FEIN): Enter the Federal Identification Number of that purchaser.
Column 8: Date Of Transaction
Enter the specific date of the transaction (the sale of fuel) for which the tax has become uncollectible.
Column 9: Document Number
Enter the unique document number (such as an invoice or bill of lading number) that corresponds to the transaction listed in Column 8.
Column 10: Billed Gallons
Enter the total number of gallons that were billed to the purchaser in this specific transaction and for which the tax was not collected.
Column 11: Unpaid Indiana Special Fuel Taxes
Enter the specific dollar amount of the Indiana Special Fuel Tax that remains unpaid for this transaction.
Total
Sum the amounts in Column 11 and enter the result in the “Total” box at the bottom. You will carry this total figure to Line 7 of your Form SF-900.