Indiana Schedules 1A, 2A, and 3A are forms used by transporters to report fuel deliveries to the Indiana Department of Revenue. These schedules are essential for tracking and reporting the transportation of fuel into, out of, and within the state of Indiana. The forms help in categorizing different types of fuel transport activities: Schedule 1A is for exports, Schedule 2A is for imports, and Schedule 3A is for in-state transfers. These schedules are used by companies involved in the fuel industry to remain compliant with state regulations and accurately report fuel movements. Depending on the fuel delivery type, each schedule has specific requirements regarding the fuel’s origin, destination, transportation method, and the amount delivered. Filling out these schedules correctly ensures that fuel taxes are properly calculated and reported.
How To File Indiana Schedules 1A, 2A, and 3A
To file these schedules, you must first determine which schedule applies to your situation (exports, imports, or in-state transfers). Each schedule requires specific details about the transaction, including the identity of the parties involved, the transportation method, and the quantities of fuel transported. These details are essential for state tracking and taxation purposes. The form should be completed for each fuel product type, and totals from the schedules must be carried over to the appropriate lines of the SF-401 form. Ensure that you fill out the information for each delivery, and attach additional sheets if necessary.
How To Complete Indiana Schedules 1A, 2A, and 3A: Line-By-Line Instructions
Identifying Information
- License Holder
Enter the name of the transporter or the company filing the schedule. - License Number
Enter the transporter’s fuel tax license number issued by the state of Indiana. - Federal Employer Identification Number (FEIN)
Enter the FEIN of the transporter. This is a unique identification number issued by the IRS. - Month/Year
Enter the month and year for the filing period.
Schedule Type Selection
- Schedule Type (Check One)
Select the appropriate schedule type:- 1A (Exports): Use this schedule when transporting fuel from Indiana to a location outside the state.
- 2A (Imports): Use this schedule when transporting fuel into Indiana from outside the state.
- 3A (In-State Transfers): Use this schedule for fuel moved within Indiana, from one point inside the state to another.
Delivery Information
- Person Hiring the Carrier
Enter the name, address, and FEIN of the person or company hiring the carrier for the fuel delivery. - Delivered To
Enter the name, address, and FEIN (if applicable) of the company or entity receiving the fuel at the destination. - Mode
Enter the mode of transportation used for the delivery. Use the appropriate code:- J: Truck
- PL: Pipeline
- R: Rail
- B: Barge
- ST: Stock Transfer
- BA: Book Adjustment
- S: Ship (Great Lakes or Ocean Marine Vessel)
- State of Origin
Enter the state from which the fuel was transported. If the fuel was loaded at a terminal, enter the terminal code. - Destination State
Enter the state where the fuel was delivered. This is where the final delivery took place.
Transaction Details
- Date of Document
Enter the date shown on the document issued when the product was removed from the terminal or shipping point. - Document Number
Enter the identifying number from the shipping document, such as a terminal receipt number, pipeline ticket number, or barge ticket number. - Gross Gallons
Enter the total number of gallons shipped, as indicated on the shipping document. - Billed or Net Gallons
Enter the net number of gallons, which may differ from the gross gallons, depending on adjustments such as losses or discrepancies. - Import Verification Number
If applicable, enter the Import Verification Number, which is required for imported fuel. This number ensures that the fuel meets the necessary tax regulations for imports into Indiana.