State Form 49877 Form SF-900 - Consolidated Special Fuel Monthly Tax Return - Indiana

Form State49877 or the "Form Sf-900 - Consolidated Special Fuel Monthly Tax Return" is a form issued by the Indiana Department of Revenue.

Download a PDF version of the Form State49877 down below or find it on the Indiana Department of Revenue Forms website.

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Indiana Department of Revenue
Form
SF-900
Consolidated Special Fuel Monthly Tax Return
State Form 49877
(R7 / 5-18)
Due date is the 20th of the following month.
For the month of:______________ 20______
Name of License Holder (as indicated on license)
License Number (as indicated on license)
Mailing Address
FEIN/SSN
City
State
ZIP Code
Business Phone Number Contact Name
Section 1: Filing Types
This is a consolidated return for all license types listed below. Place an “X” in the box to the left of each license type for which you are
licensed.
Supplier
Permissive Supplier
Importer
Exporter
Blender
Dyed Fuel User
Section 2: Computation of Special Fuel Tax Due
1 Total Receipts (From Section A, Line 5)
1
2 Total Non-taxable Disbursements (From Section B, Line 11)
2
3 Taxable Gallons Sold or Used (From Section B, Line 3)
3
4 Gallons Received Tax Paid (From Section A, Line 1)
4
5 Billed Taxable Gallons (Line 3 minus Line 4)
5
6 Tax Due (Mulitply Line 5 by the applicable rate from the table)
6
7 Amount of Tax Uncollectible from Eligible Purchasers - Complete Schedule 10E
7
8 Adjusted Tax Due (Line 6 minus Line 7)
8
9 Collection Allowance (Line 8 multiplied by .016). If return filed or tax paid after due date enter
zero (0).
9
10 Adjustment - Complete Schedule E-1 (Dollar amount only)
10
11 Total Special Fuel Tax Due (Line 8 minus Line 9 plus or minus Line 10)
11
Section 3: Calculation of Oil Inspection Fee Due
1 Total Billed Gallons (From Section 2, Line 5)
1
2 Oil Inspection Fee Due (Multiply Line 1 by $0.01)
2
3 Adjustment (Schedule E-1 must be attached and is subject to department approval)
3
4 Total Oil Inspection Fee Due (Line 2 plus or minus Line 3)
4
Section 4: Calculation of Total Amount Due
1 Total Amount Due (Add Section 2, Line 11, plus Section 3, Line 4).
1
Penalty (Penalty must be added if report is filed after the due date. 10% of tax due or $5.00,
2
whichever is greater.)
2
3 Interest (Interest must be added if report is filed after the due date.)
3
4 Net Tax Due (Add Line 1 plus Line 2 plus Line 3)
4
5 Payment(s)
5
6 Balance Due (Line 4 minus Line 5)
6
Indiana Department of Revenue
Form
SF-900
Consolidated Special Fuel Monthly Tax Return
State Form 49877
(R7 / 5-18)
Due date is the 20th of the following month.
For the month of:______________ 20______
Name of License Holder (as indicated on license)
License Number (as indicated on license)
Mailing Address
FEIN/SSN
City
State
ZIP Code
Business Phone Number Contact Name
Section 1: Filing Types
This is a consolidated return for all license types listed below. Place an “X” in the box to the left of each license type for which you are
licensed.
Supplier
Permissive Supplier
Importer
Exporter
Blender
Dyed Fuel User
Section 2: Computation of Special Fuel Tax Due
1 Total Receipts (From Section A, Line 5)
1
2 Total Non-taxable Disbursements (From Section B, Line 11)
2
3 Taxable Gallons Sold or Used (From Section B, Line 3)
3
4 Gallons Received Tax Paid (From Section A, Line 1)
4
5 Billed Taxable Gallons (Line 3 minus Line 4)
5
6 Tax Due (Mulitply Line 5 by the applicable rate from the table)
6
7 Amount of Tax Uncollectible from Eligible Purchasers - Complete Schedule 10E
7
8 Adjusted Tax Due (Line 6 minus Line 7)
8
9 Collection Allowance (Line 8 multiplied by .016). If return filed or tax paid after due date enter
zero (0).
9
10 Adjustment - Complete Schedule E-1 (Dollar amount only)
10
11 Total Special Fuel Tax Due (Line 8 minus Line 9 plus or minus Line 10)
11
Section 3: Calculation of Oil Inspection Fee Due
1 Total Billed Gallons (From Section 2, Line 5)
1
2 Oil Inspection Fee Due (Multiply Line 1 by $0.01)
2
3 Adjustment (Schedule E-1 must be attached and is subject to department approval)
3
4 Total Oil Inspection Fee Due (Line 2 plus or minus Line 3)
4
Section 4: Calculation of Total Amount Due
1 Total Amount Due (Add Section 2, Line 11, plus Section 3, Line 4).
1
Penalty (Penalty must be added if report is filed after the due date. 10% of tax due or $5.00,
2
whichever is greater.)
2
3 Interest (Interest must be added if report is filed after the due date.)
3
4 Net Tax Due (Add Line 1 plus Line 2 plus Line 3)
4
5 Payment(s)
5
6 Balance Due (Line 4 minus Line 5)
6
Signature Section
Under the penalty of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the
best of my knowledge and belief it is true, correct, and complete. I further declare that complete and proper records are on file at the
address indicated on the previous page for all fuel reported on this return.
Signature of Taxpayer or Authorized Agent: ____________________________________
Date:_____________________________
Typed or Printed Name: _____________________________
Title: __________________
Phone Number: __________________
Email Address: _____________________________________________
Section A: Receipts
From Schedule
Use Whole Gallons Only
1 Gallons Received Tax Paid
1
2 Gallons Received for Export (To be completed only by licensed exporters)
2E
3 Gallons of Nontaxable Fuel Received and Sold or Used For a Taxable Purpose
2K
4 Gallons Imported Via Truck, Barge, or Rail, Tax Unpaid
3
5 Total Receipts (Add Lines 1 through 4)
Section B: Disbursements
From Schedule
Use Whole Gallons Only
1 Gallons Delivered Tax Collected and Gallons Blended or Dyed Fuel Used
5
2 Diversions
11
3 Taxable Gallons Sold or Used (Line 1 +/- Line 2)
4 Gallons Delivered Via Rail, Pipeline, or Vessel to Licensed Suppliers, Tax Not
Collected
6
5 Gallons Disbursed on Exchange for Other Suppliers or Permissive Suppliers
6X
6 Gallons Exported by License Holder
7
7 Gallons Sold to Unlicensed Exporters for Export
7A
8 Gallons Sold to Licensed Exporters for Export
7B
9 Gallons of Undyed Fuel Sold to the U.S. Government - Tax Exempt
8
10 Gallons Sold of Tax Exempt Dyed Fuel
10
11 Total Non-Taxable Disbursements (Add Lines 4 through 10)
(Information Only) Reporting of IVP Numbers Given By the Department
IVP Number
IVP Payment
IVP Number
IVP Payment
1.
7.
2.
8.
3.
9.
4.
10.
5.
11.
6.
12.
Instructions for Completing Consolidated Special Fuel Monthly Tax Return (SF-900)
Who Should File This Return?
Step 1: You should complete all Receipt Schedules 1-4 and
Disbursement Schedules 5-10 (if there is activity even though no
Every Indiana licensed supplier, permissive supplier, importer,
tax is due). Complete Section A and B located on the back of the
exporter, blender, and registered dyed fuel user must file this
SF-900. Detailed instructions for reporting fuel transactions on the
return with the corresponding schedules monthly.
corresponding receipt and disbursement schedules are found in
the instructions for each schedule.
When is This Report Due?
Step 2: Carry specific line totals from Section A and B, on the
The SF-900 and accompanying schedules are due by the 20th
back of the SF-900, to Section 2, Lines 1, 2, 3, and 4 on the front
day of the month following the liability period. For example: A
of the SF-900.
return for the reporting period of January is due by the 20th of
February.
Step 3: Complete Form SF-900 as instructed below:
Indicate the reporting period for which you are filing. Enter your
When are the Payments Due?
identifying information as it is stated on your Indiana Special Fuel
How are the Payment Remitted?
license.
Supplier/Permissive Supplier/Blender/Dyed Fuel User - Your
Section 1
monthly payment must be made on or before the date the tax
is due. Effective January 1, 1998, Suppliers and Permissive
Place an “X” in the box for each license type for which your return
Suppliers are required to make an estimated special fuel tax
is being filed. Example: If you are a licensed exporter and a
payment on the 15th of the month. The estimated payment due on
licensed importer, you will place an “X” in those two boxes.
the 15th, should be 100% of the amount paid the previous month,
Even though you hold two separate licenses, you will only be
or 95% of the amount due the current month. Any remaining taxes
required to file one (1) SF-900 Consolidated Special Fuel Monthly
due should be submitted at the same time the return is due, which
Tax Return.
is the 20th day of the month.
Section 2
When you are a licensed Indiana Supplier or Permissive Supplier,
you are required to establish an EFT account and all payments
Line 1: Enter the amount of special fuel purchased, acquired, or
must be paid by EFT. Questions concerning the proper methods
imported during the month. This figure is the total from Section A,
of transferring payments electronically should be directed to the
Line 5 or, dyed fuel withdrawn from your own storage used in a
EFT Section at (317) 232-5500.
taxable manner.
Importer - For fuel deliveries transported in vehicles with a
Suppliers and Permissive Suppliers are not required to
capacity of not more than 5,400 gallons, payment is to be made
complete Line 1. (Effective 1-1-98) You need to complete
with your monthly tax return. For transports in vehicles with a
Schedule 1 if you are taking a deduction on Line 4 of the return.
capacity greater than 5,400 gallons, you are required to pay the
tax on each import with the Import Verification Payment Voucher
Line 2: Enter the total gallons of non-taxable special fuel sold
(Form SF-IVP) within 3 business days of the import. Any payment
during the month. (Total from Section B, Line 11)
not remitted within three (3) business days is subject to penalty
and interest.
Line 3: Enter the total gallons of taxable special fuel sold or used
during the month. (Total from Section B, Line 3)
Exporter - A return is due even though you do not owe any tax. (If
you owe tax, contact the Department to determine if you need a
Line 4: Enter the total gallons received into terminal storage, tax
different or additional license.)
paid. (Total from Section A, Line 1)
How Do I Complete the SF-900?
Line 5: Enter the total billed taxable gallons. (Line 3 minus Line
4)
Note: Suppliers who own special fuel in the pipeline distribution
system in Indiana but do not have terminal receipts and
Line 6: Enter the tax due. (Multiply Line 5 by the applicable rate
disbursements, are required to file a “No Activity - Pipeline Only”
below)
report for the SF-900. However, all movements of fuel are to be
reported on Special Fuel Transporter Monthly Return, SF-401.
Special Fuel Rate Table
Transaction Date
Tax Rate
Dyed Fuel users are required to complete Section A and
Section B as well as Schedules 1-4 and Schedules 5-10 even
Periods prior to July 1, 2017
$0.16 per gallon
though they are the user of the fuel.
July 1, 2017 through June 30, 2018
$0.26 per gallon
Periods on or after July 1, 2018
$0.48 per gallon
Line 7: Is applicable only to Suppliers and/or Permissive
Line 5: Enter any payment(s) made.
Suppliers. Enter any deductions for uncollectible tax from eligible
purchasers. This deduction must be claimed on the first return
Line 6: Enter the balance due. Suppliers and permissive suppliers
following the date the eligible purchaser failed to remit the tax
are required to pay by EFT.
to the supplier. If the deduction is not claimed on that following
return, the deduction will be disallowed. Also, this deduction is
For Additional Information
limited to the amount due from the eligible purchaser, plus any tax
accrued from that purchaser for a period of 10 days following the
Contact our office at (317) 615-2630 to obtain additional
date of the failure to pay. Schedule 10E must be attached for this
information. You may email us at fetax@dor.in.gov, or you can
deduction.
also write to:
Line 8: Enter the adjusted tax due. (Line 6 minus Line 7)
Indiana Department of Revenue
P.O. Box 6080
Indianapolis, IN 46206
Line 9: Calculate your collection allowance if your payment is
transferred/or paid timely and the full amount of tax is remitted.
Any late payments or additional payments reported after the
due date are not eligible for the collection allowance.
Line 10: Enter any adjustments not accommodated elsewhere on
this return. For adjustments taken on this line, Schedule E-1 must
be attached. Failure to complete and attach Schedule E-1 will
result in your adjustment being disallowed. (Dollar amount only.)
Line 11: Line 8 minus Line 9 plus or minus Line 10.
Any supplier who operates a terminal in Indiana must file Form
FT-501, Terminal Operator’s Monthly Return in addition to the
SF-900. A separate FT-501 must be filed for each Indiana terminal
location.
Any supplier who transports special fuel from a point outside
Indiana to a point inside Indiana or from a point inside Indiana
to a point outside Indiana by any means must file Form SF-401,
Transporter’s Monthly Return.
Section 3
Line 1: Enter the total billed gallons of special fuel (from Section
2, Line 5).
Line 2: Enter the tax due (multiply Line 1 by $.01).
Line 3: Enter any adjustments not accommodated elsewhere on
this return. For adjustments taken on this line, Schedule E-1 must
be attached or mailed to the Department. Failure to complete
and attach Schedule E-1 will result in your adjustment being
disallowed.
Line 4: Enter the total oil inspection fee due (Line 2 plus or minus
Line 3).
Section 4
Line 1: Enter your total amount due (Section 2, Line 11 plus
Section 3, Line 4).
Line 2: Enter 10% penalty on any tax that is submitted after the
due date.
Line 3: Enter the interest due on any late payment(s) of tax. Refer
to
www.in.gov/dor/reference/files/dn03.pdf
for interest rates.
Line 4: Enter the total tax due (Line 1 plus Line 2 plus Line 3).
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