The Indiana Schedule of Disbursements, known as Schedules 5 through 10 on State Form 49082, acts as a detailed reporting tool that supports the disbursement totals listed on the Consolidated Special Fuel Monthly Tax Return (Form SF-900) and the Consolidated Gasoline Monthly Tax Return (Form MF-360), allowing licensed fuel suppliers, distributors, and dealers to itemize specific types of fuel movements like deliveries, sales, exports, and exempt transactions with precision. This form ensures accurate tax collection or exemption tracking for various fuel products, including special fuel, gasoline, and kerosene, by categorizing gallons based on transport method, buyer details, and tax status, preventing overlaps since each disbursement reports on only one schedule per product type. It covers scenarios such as tax-collected deliveries, shipments to licensed entities without tax, exchanges, exports to other states, U.S. government sales, dyed fuel exemptions, and deliveries to specialized dealers like marinas or aviation facilities, with references to a product code matrix for proper classification. By requiring specifics like transporter info, modes of transport, terminal codes, and gallon measurements (net, gross, billed), it promotes compliance, aids audits, and aligns with Indiana Department of Revenue requirements for fuel tax accountability across pipelines, rails, trucks, and more.
How To File The Schedule Of Disbursements
Complete a separate schedule for each fuel product type and schedule category, then attach it to your Form SF-900 or MF-360 monthly return. Submit electronically or by mail to the Indiana Department of Revenue with your identifying details matching your fuel tax license. Report disbursements only once across schedules, using bill of lading or manifest numbers—not invoices—for documentation.
How to Complete Indiana Schedule Of Disbursements
Header Information
Company Name
Enter your company name as shown on your Indiana Fuel Tax License.
License Number
Provide your Indiana fuel tax license number.
FEIN
Input your Federal Employer Identification Number.
Month Year
Specify the reporting month and year.
Schedule Type
Check the exact type matching your disbursements:
- 5: Gallons Delivered, Tax Collected and Gallons Blended or Dyed Fuel Used
- 6: Gallons Delivered Via Rail, Pipeline or Vessel to Licensed Suppliers, Tax Not Collected (Special Fuel Only)
- 6D: Gallons Sold to Licensed Distributors, Tax Not Collected (Gasoline Only)
- 6X: Gallons Disbursed on Exchange
- 7: Gallons Exported to State of [specify]
- 7A: Special Fuel Gallons Sold to Unlicensed Exporters for Export to State of [Dest. State], Tax Collected
- 7B: Special Fuel Gallons Sold to Licensed Exporters for Export to State of [specify]
- 8: Gallons of Undyed Special Fuel, Gasoline and Kerosene sold to the U.S. Government, Tax Exempt
- 8K: Kerosene Sales (SF-900 information only)
- 10: Gallons Sold of Tax Exempt Dyed Fuel
- 10A: Gallons Delivered to Marina Fuel Dealers
- 10B: Gallons Delivered to Aviation Fuel Dealers
Note on Product Codes
Refer to the product code matrix available online for accurate fuel type classification.
Transporter Information Columns (For Each Row)
Column 1: Name
Enter the name of the company transporting the fuel, which could be your own or another entity.
Column 2: FEIN
Provide the Federal Employer Identification Number of the transporter company.
Column 3: Mode
Indicate the transport mode using these codes: J (Truck), PL (Pipeline), R (Rail), S (Ship – Great Lakes or Ocean Vessel), B (Barge), ST (Stock Transfer), BA (Book Adjustment).
Column 4: Point of Origin State / Dest State
List the point of origin state and destination state.
Column 5: Term Code
Enter the terminal code assigned by the Internal Revenue Service; use BIO for biodiesel, BULK for bulk storage.
Column 6: Sold To
State the name of the purchaser or recipient.
Column 7: FEIN
Input the Federal Employer Identification Number of the sold-to party.
Column 8: Date Sent
Provide the date the fuel was sent.
Column 9: Document Number
Enter the bill of lading or manifest number (do not use invoice numbers).
Column 10: Net Gallons
Report the net gallons disbursed.
Column 11: Gross Gallons
Indicate the gross gallons.
Column 12: Billed Gallons
Enter the billed or invoiced gallons, matching either net or gross.
Totals
Sum the totals for Columns 10, 11, and 12 at the bottom of each applicable column.
Frequently Asked Questions (FAQs)
What schedules apply to gasoline vs. special fuel?
Use 6D for gasoline to licensed distributors; 6 for special fuel to licensed suppliers.
Can I report dyed fuel sales as exports?
No, report dyed product exports separately as exports, not dyed sales.
What document numbers to use?
Bill of lading or manifest numbers only, never invoices.