State Form 55548 (ALC-M) "Indiana Brewer/Distiller/Rectifier/Vintner Excise Tax Return" - Indiana

What Is State Form 55548 (ALC-M)?

This is a legal form that was released by the Indiana Department of Revenue - a government authority operating within Indiana. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2014;
  • The latest edition provided by the Indiana Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of State Form 55548 (ALC-M) by clicking the link below or browse more documents and templates provided by the Indiana Department of Revenue.

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Download State Form 55548 (ALC-M) "Indiana Brewer/Distiller/Rectifier/Vintner Excise Tax Return" - Indiana

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Form
Indiana Department of Revenue
ALC-M
Indiana Brewer/Distiller/Rectifier/Vintner
Amended Return
State Form 55548
Excise Tax Return
(R / 5-14)
No Activity
Reporting Month _______________ Year __________
This return must be postmarked on or before the 20th day of the month following the reporting month.
Section A: Taxpayer Information
Name (As Appears on Permit)
Federal Identification Number
Physical Address/City/State/ZIP
IN Taxpayer Identification Number
Mailing Address/ City/State/ZIP
Telephone Number
Indiana Alcoholic Beverage Permit Number(s)
Section B: Excise Tax Calculation
BEER
CIDER
LIQUOR
WINE
Tax rate =
Tax rate =
Tax rate =
Tax rate =
$0.115
$0.115
$2.68
$0.47
1. Gallons Withdrawn for Sale or Gift in Indiana.
2. Tax-exempt Gallons Sold (from Schedule ALC-M-S
Transaction Type A).
3. Gallons Returned to Manufacturer (from Schedule ALC-M-S
Transaction Type B).
4. Deduction Subtotal: Add Lines 2 and 3.
5. Total Taxable Gallons: Line 1 minus Line 4.
6. Gross Alcohol Tax Due: Multiply Line 5 by tax rate in each
column.
7. Total Tax Due: Add Line 6 amounts from all columns.
8. Collection Allowance for Timely Payment: Multiply Line 7 by 0.015.
9. Penalty: Multiply Line 7 by 0.10 (or $5, whichever is greater).
10. Interest.
11. Total Amount Due: Line 7 minus Line 8 plus Line 9 plus Line 10.
I hereby certify, under penalty of perjury, that the information contained herein and on supporting documents, is
true, correct, and complete to the best of my knowledge and belief.
Name of Business/Taxpayer: _______________________________ Email Address: __________________________
Signature of Agent or Officer: ___________________________________________
Date: ______________________
Mail to: Indiana Department of Revenue
Questions related to this form:
P.O. Box 6114
Call (317) 615-2710
Indianapolis, IN 46206-6114
Email
excisetax@dor.in.gov
Form
Indiana Department of Revenue
ALC-M
Indiana Brewer/Distiller/Rectifier/Vintner
Amended Return
State Form 55548
Excise Tax Return
(R / 5-14)
No Activity
Reporting Month _______________ Year __________
This return must be postmarked on or before the 20th day of the month following the reporting month.
Section A: Taxpayer Information
Name (As Appears on Permit)
Federal Identification Number
Physical Address/City/State/ZIP
IN Taxpayer Identification Number
Mailing Address/ City/State/ZIP
Telephone Number
Indiana Alcoholic Beverage Permit Number(s)
Section B: Excise Tax Calculation
BEER
CIDER
LIQUOR
WINE
Tax rate =
Tax rate =
Tax rate =
Tax rate =
$0.115
$0.115
$2.68
$0.47
1. Gallons Withdrawn for Sale or Gift in Indiana.
2. Tax-exempt Gallons Sold (from Schedule ALC-M-S
Transaction Type A).
3. Gallons Returned to Manufacturer (from Schedule ALC-M-S
Transaction Type B).
4. Deduction Subtotal: Add Lines 2 and 3.
5. Total Taxable Gallons: Line 1 minus Line 4.
6. Gross Alcohol Tax Due: Multiply Line 5 by tax rate in each
column.
7. Total Tax Due: Add Line 6 amounts from all columns.
8. Collection Allowance for Timely Payment: Multiply Line 7 by 0.015.
9. Penalty: Multiply Line 7 by 0.10 (or $5, whichever is greater).
10. Interest.
11. Total Amount Due: Line 7 minus Line 8 plus Line 9 plus Line 10.
I hereby certify, under penalty of perjury, that the information contained herein and on supporting documents, is
true, correct, and complete to the best of my knowledge and belief.
Name of Business/Taxpayer: _______________________________ Email Address: __________________________
Signature of Agent or Officer: ___________________________________________
Date: ______________________
Mail to: Indiana Department of Revenue
Questions related to this form:
P.O. Box 6114
Call (317) 615-2710
Indianapolis, IN 46206-6114
Email
excisetax@dor.in.gov
Instructions for Completing
Indiana Brewer/Distiller/Rectifier/Vintner Excise Tax Return
What Is the ALC-M?
Indiana Alcoholic Beverage Permit Number(s) – Indicate
The ALC-M return is used to report all transactions related
the Indiana Alcoholic Beverage Permit Number(s) obtained
to the production and sale of alcoholic beverages in
from the Indiana Alcohol and Tobacco Commission.
Indiana.
Federal Identification Number – Indicate the nine-digit
Who Must File?
federal employer identification number (FEIN).
The holder of a brewer, distiller, rectifier, and/or vintner
permit(s).
Indiana Taxpayer Identification Number – Indicate the
ten-digit Indiana taxpayer identification number (TID). If you
Reporting Requirements
do not have an Indiana TID, leave the space blank and one
The holder of a brewer, distiller, rectifier, and/or vintner
will be assigned to you.
permit(s) shall file a monthly return with the Indiana
Department of Revenue on or before the 20
day of the
Telephone Number – Indicate the point of contact phone
th
month following the month in which the liability for the tax
number for the person(s) responsible for completing this
accrues. Payment of the excise tax due shall accompany
return. Include extension numbers when applicable.
the return. A return must be filed even if there is no
activity within Indiana during the reporting period.
Section B: Excise Tax Calculation
Line 1 – Enter the number of gallons withdrawn for sale
To be considered timely filed, monthly returns must be
filed on or before the 20
day of the month immediately
or gift during the reporting period. Round gallons to two
th
following the last day of the month being reported. If the
decimal places (0.00).
20
day of the month falls on a Saturday, a Sunday, a
th
national legal holiday, or a statewide holiday, the due date
Line 2 – The total gallons will be the amount reported on
is the next succeeding day that is not a Saturday, a Sunday,
Line 10 of Schedule ALC-M-S. Use the appropriate column
or such holiday.
for the alcohol type being reported.
Penalty
Line 3 – The total gallons will be the amount reported on
Taxpayers who fail to file timely are subject to a penalty of
Line 11 of Schedule ALC-M-S. Use the appropriate column
$5 or 10% of tax due, whichever is greater.
for the alcohol type being reported.
Questions
Line 4 – Line 2 plus Line 3.
If you need further assistance, you can contact us at
(317) 615-2710 or at excisetax@dor.in.gov.
Line 5 – Line 1 minus Line 4.
Section A: Taxpayer Information
Line 6 – Multiply Line 5 by the tax rate indicated for each
column. (Beer: $0.115, Cider: $0.115, Liquor: $2.68, Wine:
Indicate the month and year for which the return is being
$0.47)
filed in the appropriate spaces provided.
Line 7 – Add the Line 6 totals from each column.
Name (As Appears on Permit) – Indicate the entity name
as it appears on the Indiana Alcoholic Beverage Permit.
Line 8 – If the return is filed on or before the due date,
multiply Line 7 by 0.015.
Physical Address – Indicate the actual location of your
business by providing the street address, city, state, and
Line 9 – If the return is filed after the due date, enter 10%
ZIP Code. Note: A post office box is not acceptable as a
of Line 7 or $5, whichever is greater. (The penalty is $5 if
business location address.
the return is late with no tax due.)
Mailing Address – Indicate the mailing address for your
business. Include the street address, post office box, city,
state, and ZIP Code.
Line 10 – If your tax liability is not paid on or before the due
date, you are subject to interest from the date the tax return
was due until the date the tax return was postmarked. The
interest rate is determined on a calendar-year basis and
can change from year to year. Please refer to our website
at
www.in.gov/dor/files/dn03.pdf
for the current interest
rate. An example of an interest calculation follows:
Tax due:
$5,000
Return due:
08/15/2014
Return filed:
10/04/2014
Days late:
50
Interest rate:
3% (rate for year 2014)
(50 days / 365 days) X 3% X $5,000 = $20.55
interest
Line 11 – If timely filed, subtract Line 8 from Line 7. If filed
after the due date, add Line 7, Line 9, and Line 10.
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