Instructions for Completing
Amended Consolidated Special Fuel Monthly Tax Return
SF-900X
Refund Due: If Column C, Section 4, line 4 is less
Who should file this return?
than Column C, Section 4, line 5, you are due a refund.
Enter the amount of your calculated refund in Column
You should file this form if you are an Indiana licensed
C, Section 4, line 6 in brackets [example].
special fuel supplier, permissive supplier, exporter,
importer, blender or dyed fuel user and you need to
Sign your return, and be sure that it is mailed and
amend or change a previously filed Consolidated Special
postmarked within the statute of limitations period. Your
Fuel Monthly Tax Return, Form SF-900.
claim for refund will be processed within 90 days of
receipt; your refund will be issued, or you will receive an
Completing the Form
explanation for why the refund was denied or reduced.
You should refer to the instructions for your original
* Licensed Indiana suppliers and permissive
Consolidated Special Fuel Monthly Tax Return, and
suppliers must make all payments by Electronic
related schedules, for the tax period being amended.
Funds Transfer.
Enter your company’s identifying information on form
What is the Statute of Limitations
SF-900X and all accompanying schedules. Complete all
Period for Refunds?
information, leaving nothing blank. It is critical that you
use the same license number on this report that is shown
Generally, you have three (3) years from the date the
on your actual license. A separate SF-900X must be filed
fuel was purchased and the tax paid to claim a refund.
for each tax period requiring an amendment.
What if I Have Other Questions?
Column A: Complete column A by entering the amounts
as reported on your original tax return, or as previously
If you have other questions, contact our office by call-
amended. (If previously amended, column A will be the
ing (317) 615-2630. You may email us at
amounts reported in column C of the previously filed
fetax@dor.in.gov, or you can write to us at:
amended return.)
Indiana Department of Revenue
Column B: Use this column to report changes in line
P.O. Box 6080
amounts from those previously reported. Changes
Indianapolis, IN 46206-6080
in column B must be documented by attaching the
corresponding schedules, as amended. If there is no
change to a particular line entry, enter zero (-0-).
Column C: This column is calculated by changing the
amounts reported in column A according to any changes
made in Column B. All lines must be completed even if
some lines do not change.
Amount Due: If Column C, Section 4, line 4 is greater
than Column C, Section 4, line 5, you owe additional
tax. Enter this amount in Column C, Section 4, line 6.
This is the amount of tax due. Caution: The amount
of tax you owe should be increased by the penalty and
interest due on late payments. Be certain you have
completed Section 4, lines 2 and 3 to reflect any penalty
and interest due.*