Indiana Schedule ALC-M-S is an excise tax schedule used by brewers, distillers, rectifiers, and vintners to report specific alcohol-related transactions. It helps businesses report tax-exempt sales of wine for sacramental purposes, gallons returned to manufacturers, and sales made to Indiana wholesalers. This form ensures compliance with Indiana’s excise tax regulations by documenting various alcohol transactions, such as the sales of alcohol for religious purposes (which are tax-exempt), product returns, and sales to wholesalers, although the latter is for informational purposes only and does not impact the tax calculation.
How to File Indiana Schedule ALC-M-S
To file Indiana Schedule ALC-M-S, complete each section as specified, ensuring all required fields are filled out accurately. After completing the form, submit it to the appropriate authorities as part of your excise tax reporting. This form must be filled out for each month in which alcohol-related transactions occur. Proper documentation should accompany your report to substantiate claims for tax-exempt sales or returns. Incomplete or incorrect submissions may lead to delays or penalties.
How to Complete Indiana Schedule ALC-M-S
General Information
- Name (As It Appears on Permit): Enter the name of the business or entity as it is listed on your alcohol permit.
- Federal Identification Number: Provide the federal identification number (FID) associated with the business.
- Reporting Month/Year: Enter the month and year for which you are filing the report.
Transaction Types
- Transaction Type A: This refers to tax-exempt wine sales for sacramental or religious purposes. The gallons sold under this type are not subject to excise tax.
- Transaction Type B: This covers gallons of alcohol returned to the manufacturer or destroyed. Documentation to support these transactions should be attached.
- Transaction Type C: These are gallons sold to Indiana wholesalers. This is an informational transaction and is not part of the tax calculation.
Sales/Return Section
For each transaction, complete the following:
- Transaction Type: Indicate the type of transaction being reported by entering A, B, or C.
- Alcohol Type: Specify the type of alcohol being reported. Use the following codes:
- W = Wine
- L = Liquor
- B = Beer
- C = Cider
- Note: Liquor with 15% or less alcohol by volume is classified as wine. Fortified wines with 21% or more alcohol by volume are considered liquor.
- Document Type: Enter the type of document that supports the transaction. Use the appropriate code:
- A = Affidavit
- C = Confirmation
- CM = Credit Memo
- I = Invoice
- O = Other
- PO = Purchase Order
- RG = Returned Goods Authorization
- Document Date: Indicate the date the transaction took place as listed on the document.
- Document Number: Provide the number assigned to the document for each transaction.
- Alcoholic Beverage Permit Number or FID: If the business has an Indiana alcoholic beverage permit, enter the permit number. If not, enter the business’s federal identification number.
- Name: Enter the name of the entity or business involved in the transaction.
- Address: Provide the address where the sale or delivery occurred.
- Total Gallons: Indicate the total gallons of alcohol listed on the document for each transaction.
Summary Totals
- Total Gallons Transaction Type A: Add the total gallons reported under Transaction Type A and enter the sum here.
- Total Gallons Transaction Type B: Add the total gallons reported under Transaction Type B and enter the sum here.
Submission Instructions
- Ensure all fields are filled out completely and accurately.
- Attach necessary supporting documents, such as invoices, affidavits, or credit memos.
- Submit the completed form to the Indiana Department of Revenue as part of your monthly excise tax filing.