All customers who are required to pay alcohol excise taxes must file returns and submit payments electronically. Any informational returns that do not require a tax payment also must be filed electronically.
The electronic filing requirements apply to the following forms:
- ALC-DWS: Direct Wine Seller's Excise Tax Return
- ALC-FW: Indiana Farm Winery Excise Tax Return
- ALC-M: Indiana Brewer/Distiller/Rectifier/Vintner Excise Tax Return
- ALC-PS: Primary Source Suppliers Monthly Report
- ALC-W: Alcoholic Beverage Wholesaler's Excise Tax Return
Although electronic filing is required, paper forms with instructions are available so customers can visualize what is required. There are three options for electronically filing.
Option 1: INTIME
The Indiana Taxpayer Information Management Engine (INTIME), is the Indiana Department of Revenue’s (DOR) e-services portal at intime.dor.in.gov, which enables customers to manage their tax obligations in one convenient location, 24/7.
Alcohol tax obligations can be submitted and paid directly through INTIME.
In order to use INTIME to manage alcohol taxes, customers must create a logon using an Indiana taxpayer identification number (TID) and a Letter ID (located at the top right corner of any letter) provided by DOR. If you do not have one, a “Welcome Letter” can be requested during the INTIME logon registration process.
For more information on filing and paying Alcohol tax obligations via INTIME, the following guides are available:
Option 2: XML Schema
This method involves extracting the data from your recordkeeping system and utilizing the XML schema definitions to format your data correctly. XML files (under 10 MB in size) can be submitted via INTIME. The following links provide this schema information:
- XML Schema Definition ALC-DWS
- XML Schema Definition ALC-FW
- XML Schema Definition ALC-M
- XML Schema Definition ALC-PS
- XML Schema Definition ALC-W
- XML Schemas
For more information on submitting XML files via INTIME, an INTIME Guide for Alcohol, Cigarette and Other Tobacco Products Tax Customers is available.
Option 3: Bulk File Converter
This method for creating the file uses a converter tool. Under this methodology, you download an excel template, input your data, and export the data to XML. The following links provide the file converters as well as a step-by-step user guide for submitting bulk files of more than 10 MB in size:
If you use the XML Schema or Bulk File Converter methods to create files for electronic filing, you also must submit those files to DOR. There are two methods for submitting files:
- Files less than 10 MB in size should be submitted via INTIME.
- Files more than 10 MB in size must be submitted via SFTP bulk upload.
More information on using INTIME to submit your files is available in the INTIME Guide for Alcohol, Cigarette and Other Tobacco Products Customers.
INTIME payments can be made using a bank account, ACH debit, and credit or debit card. Convenience fees for these options are as follows:
- Bank payment (via INTIME): No fee
- ACH debit: No fee
- Credit card:
- Individual: 1.99% of the total transaction amount + $1
- Corporate: 2.63% of the total transaction amount + $1
- Debit card:
- Payments less than $100.00: a flat fee of $2.99.
- Payment greater than or equal to $100.00: a flat fee of $3.75
- Visa, MasterCard and Discover are currently accepted
For more information about Alcohol excise taxes, contact DOR’s Special Tax Division at email@example.com or 317-615-2710.
For more information about the technical requirements for submitting files, contact DOR at Bulkfiler@dor.in.gov or leave a message at 317-233-5656.