Fillable Form Mcs-1789 - Claim For Proportional Use Credit (Page 2 of 3) in pdf

Claim for Proportional Use Credit Information and Instructions

The claim for credit must be completed only by companies, sole proprietorships, partnerships, or other legal entities that

have been previously certiﬁ ed by the department and that are seeking a refund of taxes paid on motor fuel consumed in a

motor vehicle which has a common fuel reservoir used to propel the motor vehicle along the highway and for some other

commercial purpose.

Column 1: Enter the vehicle type code. (shown on last page)

Column 2: Enter the number of vehicles listed in column 1. The number of vehicles listed here must match the number

on the certiﬁ cation approved by the department. Vehicle additions and/or deletions must be indicated on this

form in the Vehicle Add and/or Delete Section found on page 2. Only the certiﬁ cation vehicle(s) and the vehi-

cle(s) added in the appropriate area will be considered for the claim.

Column 3: Enter the total number of eligible miles traveled in the state of Indiana by the vehicle(s) shown in Column 1 for

the quarterly tax reporting period.

Column 4: Enter the total number of eligible whole gallons consumed in Indiana by the vehicle(s) shown in Column 1 for

the quarterly tax reporting period.

Column 5: Enter the exempt percentage (indicated on the list of percentages) by vehicle(s) type in Column 1.

Column 6: Enter the proportional use exempt gallons by multiplying Column 4 by Column 5.

Column 7: The tax rate is .27.

Column 8: To calculate your possible refund amount, multiply Column 6 by Column 7.

Motor Carrier Fuel Tax and Surcharge Tax

To receive a proportional use exemption credit for motor carrier fuel and surcharge tax, you must submit your quarterly

return with the proper payment. Filing your quarterly returns late (the due date is shown on the quarterly return) or failing

to submit your quarterly return (MCFT-101 or IFTA-101) with payment will result in denial of your claim for credit.

**Non-Indiana Carriers**

If you submit your quarterly tax return to a state/jurisdiction other than Indiana, you must submit a copy of that quarterly

report with your Claim for Proportional Use Credit form. No claim for credit forms can be processed without the quarterly

tax return for the tax quarter in which the proportional claims are being made.

The department may require that any person, licensed or unlicensed, provide any additional proof that the department

deems necessary. Failure to provide veriﬁ cation will result in the denial of the claim.

If you operate a type of vehicle for which a proportional use credit should be allowed and it is not listed or is listed and you

have proof that the vehicle is entitled to a different percentage than indicated on the chart, please contact our ofﬁ ce at

(317) 615-7345 for assistance in determining the allowable percentage.

Indiana Department of Revenue

Motor Carrier Services Division

P.O. Box 6078

Indianapolis, IN 46241-6078

Form Mcs-1789 - Claim For Proportional Use Credit Page 2