Language Translation
Governor Mike Braun
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Filing Deadlines

Listed below are typical tax filing deadlines for each month, some may fall on a Holiday or Saturday or Sunday. In that case, it will need to be postmarked on the next business day.

  • January of Each Year

    Notice: If the due date shown falls on a weekend or federal or state holiday, the payment is due the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Individual IT-40ES ES-40 Individual Estimated Tax Payments
      Individual IT-40ES ES-40 Farmers and Fishermen estimated tax payment due
      Cigarette CIG-RM Monthly return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
      Other Tobacco Products

    OTP-M

    Other Tobacco Products Monthly Return (w/supporting schedules)

      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Aviation AVF-150 Aviation Fuel Excise Tax Return
    20

    Sales

    		 ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for December (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
      Withholding WH-1 Monthly Trust Tax Returns for December (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Withholding WH-1U Withholding Tax Underpayment Form for December (Early Filers)
      Motor Carrier   OSOW Special Weight Quarterly Trip Fees (4th Quarter)
      Fuel MF-360 Gasoline Distributor’s Consolidated Monthly Tax Return
      Fuel FT-501 Terminals Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distillers, Rectifiers and vintners
      Alcohol ALC-DWS Direct Wine Sellers Excise Tax Report
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
    25 Fuel SF-401 Special Fuel Transporter Return
    30 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103 TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for December (Monthly Filers**)
    *Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
      Withholding WH-1 Monthly Trust Tax Returns for December (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Withholding WH-1U Withholding Tax Underpayment Form for December (Monthly Filers)
      Fuel MF-600 Petroleum Severance Tax Return
    31 Individual   File income tax return and pay balance due in lieu of making fourth estimated tax installment payment
      Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Annual Trust Tax Returns (January–December)
      Withholding WH-1 Annual Trust Tax Returns (January–December)
      Withholding WH-3 Annual Reconciliation for State Withholding
     Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) February Renewal
     Motor Carrier MCFT-101 Intrastate Motor Carrier Fuel Tax (4th Quarter Return)
      Motor Carrier IFTA-101 International Fuel Tax Agreement (4th Quarter Return)
      Motor Carrier MCS-1789 Claim for Proportional Use Credit (4th Quarter)
  • February of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report for Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
      Other Tobacco Products OTP-M Other Tobacco Products Monthly Return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel SF-900 Special Fuel and Permissive Suppliers (first monthly estimated payment due)
      Fuel AVF-150 Aviation Fuel Excise Tax Return
    20 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103
    MVR-103
    TF-103
    WPC-103     		Monthly Trust Tax Returns for January (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
      Withholding WH-1 Monthly Trust Tax Returns for January (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distillers, Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
    25 Fuel SF-401 Special Fuel Transporter Return
    28 Fuel MF-600 Petroleum Severance Tax Return
     Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) March Renewal
    (Feb. 29 on leap years)
  • March of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    1Motor Carrier Grace Period Ends for Affixing Fuel Tax Decal on Vehicle
    2 Individual   Last Day for Farmers and Fishermen to file Indiana Individual Tax Returns (in lieu of making estimated tax payment)
    2
    (March 1 on Leap
    Years)     		Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for January (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
    (March 1 on Leap
    Years)     		Withholding WH-1 Monthly Trust Tax Returns for January (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
      Other Tobacco Products OTP-M Other Tobacco Products Monthly return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel AVF-150 Aviation Fuel Excise Tax Return
    20 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for February (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
      Withholding WH-1 Monthly Trust Tax Returns for February (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distilleries,
    Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
    25 Fuel SF-401 Special Fuel Transporter Return
    30 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for February (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
      Withholding WH-1 Monthly Trust Tax Returns for February (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
    31Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) April Renewal
  • April of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    1 Motor Carrier PROP-1 Proportional Use Credit Certification Application For New Applicants
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report for Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly Return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Aviation AVF-150 Aviation Fuel Excise Tax Return
      Individual IT-40
    IT-40PNR 
    IT-40RNR     		Individual Tax Returns
      Individual IT-40ES ES-40 Individual Estimated Tax Payments
      Individual IT-9 Extension of time to file (individuals) due
      Individual SC-40 Unified Tax Credit for the Elderly: Last day for qualified individuals to file for a refund (effective 2020 Filing Year)
      Corporate IT-20S IN S Corporation Income Tax Return (Calendar Year Corporations)
      Corporate IT-65 IN Annual Partnership Return (Calendar Year Partnerships)
      Fiduciary IT-41 Indiana Fiduciary Income Tax Return*
    *Unless you file on a fiscal year basis. The IT-41 Indiana Fiduciary Income Tax Return must then be filed by the 15th day of the 4th month following the close of the taxable year. For retirement plans filing
    Federal form 990T, the return must be filed by the 15th day of the 5th month following the close of the taxable year.
      Fiduciary IT-41 Indiana Fiduciary Estimated Tax and Extension Payment Voucher
       URT-1 Utility Receipts Tax Return (Calendar Year Filers)
     Aircraft Based Aircraft Reports due from Airports
    20 Corporate IT-6 Corporate Adjusted Gross Income Tax Quarterly Payment (Calendar
    Year Corporation)
      Corporate FT-QP Financial Institution Tax Quarterly Payment (Calendar Year Corporation)
      Corporate URT-Q Utilities Receipts Tax Quarterly Payment (Calendar Year Corporation)
      Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103 TF-103 VSE-103
    WPC-103        

    Monthly Trust Tax Returns for March (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.

     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for March (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
     WithholdingIT-6WTHPTET Estimated Payments (calendar year)
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
     Motor Carrier OSOW Special Weight Quarterly Trip Fees (1st Quarter)
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distilleries,
    Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
    25 Fuel SF-401 Special Fuel Transporter Return

    30

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for March (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for March (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
     Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) May Renewal
      Motor Carrier MCFT-101 Intrastate Motor Carrier Fuel Tax (1st Quarter Return)
      Motor Carrier IFTA-101 International Fuel Tax Agreement (1st Quarter Return)
      Motor Carrier MCS 1789 Proportional Use Claim (1st Quarter)
      Fuel MF-600 Petroleum Severance Tax Return
  • May of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Corporate FIT-20 IN Financial Institution Tax Return (Calendar Year Corporations)
      Corporate IT-20 IN Corporate Adjusted Gross Income Tax Return (Calendar Year Corporations)
      Corporate IT-20NP Nonprofit Organization’s Unrelated Business Income Tax Return
    (Calendar Year Organization)
      Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
     

    Fiduciary

    		 IT-41 Indiana Fiduciary Income Tax Return due if filing Federal form 990T
    **Unless you file on a fiscal year basis. The IT-41 Indiana Fiduciary Income Tax Return must then be filed by the 15th day of the 5th month following the close of the taxable year.
      Fuel AVF-150 Aviation Fuel Excise Tax Return

    20

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for April (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for April (Early Filers*)
    *Early Filers are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distilleries,
    Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
    25 Fuel SF-401 Special Fuel Transporter Return

    30

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for April (Monthly Filers**)
    ** Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for April (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
    31Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) June Renewal
  • June of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Individual IT-40ES/ ES-40 Individual Estimated Tax Payments
      Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel AVF-150 Aviation Fuel Excise Tax Return

    20

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for May (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     Fuel GT-103 Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for May (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Withholding IT-6WTH PTET Estimated Payments (calendar year)
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distilleries,
    Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
     GamingCGE-103Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Corporate IT-6 Corporate Adjusted Gross Income Tax Quarterly Payment (Calendar
    Year Corporation)
      Corporate FT-QP Financial Institution Tax Quarterly Payment (Calendar Year Corporation)
      Corporate URT-Q Utilities Receipts Tax Quarterly Payment (Calendar Year Corporation)
    25 Fuel SF-401 Special Fuel Transporter Return
    30 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Return for May (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Return for May (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
     Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) July Renewal
  • July of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel AVF-150 Aviation Fuel Excise Tax Return

    20

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for June (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for June (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distilleries,
    Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Motor Carrier  OSOW Special Weight Quarterly Trip Fees (2nd Quarter)
    25 Fuel SF-401 Special Fuel Transporter Return

    30

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for June (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for June (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
      Motor Carrier MCFT-101 MCFT-101 Intrastate Motor Carrier Fuel Tax (2nd Quarter Return)
      Motor Carrier IFTA-101 IFTA-101 International Fuel Tax Agreement (2nd Quarter Return)
      Motor Carrier MCS-1789 MCS-1789 Proportional Use Claim (2nd Quarter)
    31Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) August Renewal
  • August of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel AVF-150 Aviation Fuel Excise Tax Return

    20

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for July (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.  
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for July (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distilleries,
    Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
     GamingCGE-103Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
    25 Fuel SF-401 Special Fuel Transporter Return

    30

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for July (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
    30

    Withholding

    		 WH-1 Monthly Trust Tax Returns for July (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
    31Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) September Renewal
  • September of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    1Motor Carrier New County or Municipality Wheel Tax for effective date of Jan. 1
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Motor Carrier IFTA-1, MCFT-1Fuel Tax Renewal Applications Now Accepted
      Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Report of Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly Return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Individual IT-40ES /ES-40 Individual Estimated Tax Payments
      Fuel AVF-150 Aviation Fuel Excise Tax Return
    20 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for August (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for August (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
     WithholdingIT-6WTHPTET Estimated Payments (calendar year)
     Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distillers, Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Corporate IT-6 Corporate Adjusted Gross Income Tax Quarterly Payment (Calendar
    Year Corporation)
      Corporate FT-QP Financial Institution Tax Quarterly Payment (Calendar Year Corporation)
      Corporate URT-Q Utilities Receipts Tax Quarterly Payment (Calendar Year Corporation)
    25 Fuel SF-401 Special Fuel Transporter Return
    30 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103 TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for August (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for August (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
     Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) October Renewal
  • October of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    1Motor Carrier Commercial Vehicle Excise Tax Rate change for effective date of Jan. 1
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15 Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Return for Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly Return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
     CorporateIT-20S
    IT-65    		Due with Extension
      Corporate IT-20 For Farmer’s Cooperative
      Fuel AVF-150 Aviation Fuel Excise Tax Return
    20 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for September (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for September (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distillers, Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
      Motor Carrier   OSOW Special Weight Quarterly Trip Fees (3rd Quarter)
    25 Fuel SF-401 Special Fuel Transporter Return
    30 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103 TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for September (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for September (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
      Motor Carrier MCFT-101 Intrastate Motor Carrier Fuel Tax (3rd Quarter Return)
      Motor Carrier IFTA-101 International Fuel Tax Agreement (3rd Quarter Return)
      Motor Carrier MCS-1789 Proportional Use Claim (3rd Quarter)
    31Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) November Renewal
  • November of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
      Other Tobacco Products OTP-PACT Monthly Report

    15

    Individual

    		 IT-40/
    IT-40PNR/IT- 40RNR
    Due with Extension
      Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Corporate IT-20/FIT-20 Due with Extension
     NonprofitIT-20NPDue with Extension
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
      Cigarette CIG-NRM Monthly Return for Cigarette Distributors (w/supporting schedules)
      Cigarette CIG-TS Monthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Return for Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly Return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
      Fuel AVF-150 Aviation Fuel Excise Tax Return

    20

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for October (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year
      Fuel GT-103 Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for October (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distillers, Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
    25 Fuel SF-401 Special Fuel Transporter Return
    30 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for October (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for October (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
     

    Motor Carrier

    		  Indiana Business Authorization and Safety Application for Intrastate Carriers
      Motor Carrier   UCR Renewal Application for Interstate Carriers
      Motor Carrier   International Registration Plan (IRP) and Base Plate Registration (BPR) December Renewal
  • December of Each Year

    Notice: If the due date shown falls on a weekend, federal or state holiday, the payment is due on the next business day.

    Date Tax TypeFormDescription
    10 Alcohol ALC-PS Monthly Report for Primary Source Suppliers
     Other Tobacco ProductsOTP-PACTMonthly Report
    15AircraftAE-8Application for Aircraft Dealer’s Certificate
      Fuel AVF-150 Aviation Fuel Excise Tax Return
      Fuel SF-900 Special Fuel Suppliers and Permissive Suppliers (first monthly estimated payment due)
      Cigarette CIG-RM Monthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-NRMMonthly Return for Cigarette Distributors (w/supporting schedules)
     CigaretteCIG-TSMonthly Cigarette Transaction Schedule
      Cigarette CT-19 Monthly Return for Cigarettes Stamped
      Electronic Cigarette ECG-103 Monthly return for e-Cigarette
     

    Other Tobacco Products

    		 OTP-M Other Tobacco Products Monthly Return (w/supporting schedules)
      Gaming TTG-103 Type II Gambling Game Excise Tax
     NonprofitIT-20NPDue with extension
    20 Corporate URT-Q Utilities Receipts Tax Quarterly Payment (Calendar Year Corporation)
      Corporate FT-QP Financial Institution Tax Quarterly Payment (Calendar Year Corporation)
      Corporate IT-6 Corporate Adjusted Gross Income Tax Quarterly Payment (Calendar Year Corporation)
      Sales

    ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103
    TF-103 VSE-103
    WPC-103

    		 Monthly Trust Tax Returns for November (Early Filers*)
    *Early Filers for sales tax and companion taxes are defined as those having $1,000 or greater average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     FuelGT-103Consolidated Gasoline Use Tax by Distributors Monthly Tax Return
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for November (Early Filers*)
    *Early Filers for withholding tax are defined as those having greater than $1,000 average monthly tax liability for the prior calendar year.
     WithholdingIT-6WTHPTET Estimated Payments (calendar year)
      Alcohol ALC-W Monthly Excise Tax Return for Wholesalers
      Alcohol ALC-FW Monthly Excise Tax Return for Indiana-based Farm Wineries
      Alcohol ALC-M Monthly Excise Tax Return for Indiana-based Breweries, Distillers, Rectifiers and vintners
      Alcohol ALC-DWS Monthly Excise Tax Return for Out-of-state Direct Wine Sellers
      Gaming CGE-103 Charity Gaming Card Excise Tax Return
      Fuel MF-360 Consolidated Gasoline Distributor’s Monthly Tax Return
      Fuel FT-501 Terminal Operator’s Monthly Return
      Fuel SF-900 Consolidated Special Fuel Monthly Tax Return; Special Fuel Suppliers / Permissive Suppliers (second monthly estimated payment due)
      Fireworks FPS-103 Fireworks Public Safety Fee
    25 Fuel SF-401 Special Fuel Transporter Return

    30

    		 Sales ST-103
    ST-103CAR
    CIT-103
    FAB-103 HRT-103
    MVR-103 TF-103 VSE-103
    WPC-103     		Monthly Trust Tax Returns for November (Monthly Filers**)
    **Monthly Filers for sales tax and companion taxes are defined as those having less than $1,000 average monthly tax liability for the prior fiscal year ending on June 30 of the previous calendar year.
     

    Withholding

    		 WH-1 Monthly Trust Tax Returns for November (Monthly Filers**)
    **Monthly Filers for withholding tax are defined as those having less than $1,000 average monthly tax liability for the prior calendar year.
      Fuel MF-600 Petroleum Severance Tax Return
    31 Motor Carrier IFTA-1 MCFT-1 IFTA and MCFT Renewal Applications Due
      Aircraft  Aircraft Owner Annual Registration Fee and Excise Tax Due
     Motor Carrier International Registration Plan (IRP) and Base Plate Registration (BPR) January Renewal