Fillable Form Sf-900 - Consolidated Special Fuel Monthly Tax Return

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

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 Tax Rate Table

Prior to July 1, 2017 ..................................... $0.16 per gallon

Dyed Fuel users are required to complete Section A and

For periods on or after July 1, 2017 ............. $0.26 per gallon

Section B as well as Schedules 1-4 and Schedules 5-10 even

though they are the user of the fuel.

Form Sf-900 - Consolidated Special Fuel Monthly Tax Return - 2017 Page 3

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