Indiana SF-900

This step-by-step guide walks you through every section of the Indiana Consolidated Special Fuel Monthly Tax Return Form SF-900 to ensure accurate filing and calculation of taxes due.

The Indiana Department of Revenue utilizes Form SF-900, formally known as the Consolidated Special Fuel Monthly Tax Return (State Form 49877), as the primary document for reporting special fuel tax liabilities. This consolidated return is designed for a variety of license holders, including suppliers, permissive suppliers, importers, exporters, blenders, and dyed fuel users, allowing them to report their monthly activities on a single cohesive form. The document serves a dual purpose: it calculates the special fuel tax due based on receipts and disbursements, and it also computes the oil inspection fee. Filing this form is a mandatory requirement for every Indiana licensed entity dealing in special fuel, and it must be submitted monthly along with corresponding schedules, regardless of whether any tax is actually owed for that period. The form ensures that the state can accurately track fuel movements, verify tax payments, and assess any necessary penalties or interest for late submissions.

How To File

The return is due on the 20th day of the month following the liability period (for example, January’s return is due February 20th). Filing can be completed electronically via the DOR’s e-services portal, INTIME. Payments for suppliers, permissive suppliers, blenders, and dyed fuel users must be made by the due date. Specifically, suppliers and permissive suppliers are required to remit payments via Electronic Funds Transfer (EFT).

How To Complete Indiana SF-900 Form

How To Complete Indiana SF-900 Form

Header Section

  • Reporting Period: Enter the month and year for which you are filing in the space provided at the top.
  • License Holder Information: Fill in the name of the license holder, mailing address, city, state, and ZIP code exactly as they appear on your license.
  • License Details: Provide your license number, Federal Employer Identification Number (FEIN) or Social Security Number (SSN), business phone number, and the name of a contact person.

Section 1: Filing Types

  • License Type Selection: Place an “X” in the box corresponding to every license type you hold (Supplier, Permissive Supplier, Importer, Exporter, Blender, Dyed Fuel User). Even if you have multiple licenses, you only file one consolidated SF-900 return.

Section 2: Computation of Special Fuel Tax Due

  • Line 1: Enter the total special fuel receipts. This figure comes from the total on Section A, Line 5 (located on the back of the form) or represents dyed fuel withdrawn for taxable use. Note: Suppliers and Permissive Suppliers generally do not complete this line unless taking a specific deduction.
  • Line 2: Enter the total gallons of non-taxable special fuel sold. This amount is carried over from Section B, Line 11.
  • Line 3: Record the total taxable gallons sold or used. This figure is taken from Section B, Line 3.
  • Line 4: Enter the total gallons received on which tax has already been paid. This amount comes from Section A, Line 1.
  • Line 5: Calculate the billed taxable gallons by subtracting Line 4 from Line 3.
  • Line 6: Compute the tax due by multiplying the gallons on Line 5 by the applicable tax rate (refer to the Special Fuel Rate Table provided in the instructions).
  • Line 7: Enter any uncollectible tax from eligible purchasers. You must complete and attach Schedule 10E to claim this deduction.
  • Line 8: Calculate the adjusted tax due by subtracting Line 7 from Line 6.
  • Line 9: Calculate the collection allowance by multiplying Line 8 by 0.016. If the return is filed late or tax is paid late, enter zero.
  • Line 10: Enter any other adjustments as a dollar amount. You must complete and attach Schedule E-1.
  • Line 11: Calculate the total special fuel tax due by subtracting Line 9 from Line 8, and then adding or subtracting Line 10.

Section 3: Calculation of Oil Inspection Fee Due

  • Line 1: Enter the total billed gallons again, taken from Section 2, Line 5.
  • Line 2: Calculate the oil inspection fee by multiplying Line 1 by $0.01.
  • Line 3: Enter any adjustments here. Schedule E-1 must be attached and is subject to approval.
  • Line 4: Calculate the total oil inspection fee due by adding or subtracting Line 3 from Line 2.

Section 4: Calculation of Total Amount Due

  • Line 1: Add the Total Special Fuel Tax Due (Section 2, Line 11) and the Total Oil Inspection Fee Due (Section 3, Line 4) to find the total amount due.
  • Line 2: If filing after the due date, calculate the penalty. This is 10% of the tax due or $5, whichever is greater.
  • Line 3: If filing late, add the applicable interest.
  • Line 4: Calculate the Net Tax Due by adding Lines 1, 2, and 3.
  • Line 5: Enter the total amount of payments already made.
  • Line 6: Subtract Line 5 from Line 4 to determine the final Balance Due.

Section A: Receipts (Back of Form)

  • Line 1: Enter gallons received where tax was already paid (Source: Schedule 1).
  • Line 2: Enter gallons received specifically for export (Source: Schedule 2E). This is for licensed exporters only.
  • Line 3: Enter gallons of non-taxable fuel received and then sold or used for a taxable purpose (Source: Schedule 2K).
  • Line 4: Enter gallons imported via truck, barge, or rail where tax was unpaid (Source: Schedule 3).
  • Line 5: Add Lines 1 through 4 to get Total Receipts.

Section B: Disbursements (Back of Form)

  • Line 1: Enter gallons delivered where tax was collected, plus any blended or dyed fuel used (Source: Schedule 5).
  • Line 2: Enter diversions (Source: Schedule 11).
  • Line 3: Calculate taxable gallons sold or used by adding or subtracting Line 2 from Line 1.
  • Line 4: Enter gallons delivered tax-unpaid via rail, pipeline, or vessel to licensed suppliers (Source: Schedule 6).
  • Line 5: Enter gallons disbursed on exchange for other suppliers (Source: Schedule 6X).
  • Line 6: Enter gallons exported by the license holder (Source: Schedule 7).
  • Line 7: Enter gallons sold to unlicensed exporters for export (Source: Schedule 7A).
  • Line 8: Enter gallons sold to licensed exporters for export (Source: Schedule 7B).
  • Line 9: Enter gallons of undyed fuel sold tax-exempt to the U.S. Government (Source: Schedule 8).
  • Line 10: Enter gallons of tax-exempt dyed fuel sold (Source: Schedule 10).
  • Line 11: Add Lines 4 through 10 to calculate Total Non-Taxable Disbursements.

Signature Section

  • Declaration: The form must be signed by the taxpayer or an authorized agent.
  • Details: Print your name, title, date, phone number, and email address to certify that the information provided is true, correct, and complete.

Information Only Section

  • IVP Reporting: Use the provided table to list any Import Verification Payment (IVP) numbers and payment amounts given by the Department or requested through the e-services portal.
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