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Indiana Department of Revenue

DOR > Business Tax > Electronic Filing for Cigarette Taxpayers Electronic Filing for Cigarette Taxpayers

Electronic Filing for Cigarette Taxpayers

As of July 1, 2014, any person who is liable for the payment of cigarette excise taxes must file returns electronically and submit payments electronically. Any informational returns that do not require a tax payment must also be filed electronically.

Although the law is effective July 1, we understand that preparing for the change will take time. The first return that you must file electronically will be the January 2015 return, which is due in February 2015. However, the department will be able to accept electronic returns beginning November 1, 2014, so taxpayers can choose to file their October 2014 returns electronically.

Filing Requirements

Beginning with the January 2015 filing period, all Indiana cigarette taxpayers who currently submit CT-5, CT-11, CT-12, CT-13, CT-13P, CT-16P, CT-18P, CT-19 and/or CT-24 reports must begin to file electronically. The recommended method of electronic filing is through bulk upload. Taxpayers with fewer than 50 transactions per month who would prefer to enter their tax return information manually should contact the Department of Revenue.

Forms Changes

The cigarette tax forms will be revised for the electronic filing requirement. Beginning with the January 2015 filing period, existing tax forms will be discontinued. For your reference, the new forms are listed here and can be found on the Revised Tax Return Forms and Schedules link in the Bulk File Resources section below.

Current Form Name

New Form Name

CT-5, CT-11, CT-12, CT-13, CT-24 CIG-M – Cigarette Distributor’s Monthly Return
CT-13P, CT-16P, CT-18P CIG-PT – Cigarette Paper and Tube Tax Return
N/A CIG-TS – Cigarette Transaction Schedule*
CT-19 CT-19 – Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased

*The CIG-TS is a dual-purpose form. Distributors will file the CIG-TS as a schedule with the CIG-M. PACT Act filers who do not file the CIG-M will file the CIG-TS.
Taxpayers who file electronically will no longer be required to submit duplicate copies of the same return to multiple agencies. The file will be submitted only once, and all necessary agencies will have access to the data.

Please note that the due dates for all tax return forms have not changed.

Bulk File Requirements

  • Taxpayers must register with INtax and have a 10-digit tax identification (TID) number with a 3-digit location. Note: Taxpayers do not need to re-register if they are already registered with INtax.
  • Taxpayers must send PGP-encrypted files only.
  • Taxpayers mustsuccessfully upload at least two test files without errors. Taxpayers cannot perform a bulk file upload until after they complete this testing and certification process.

Bulk File Resources

Bulk File Technical Contacts

For more information about the technical requirements for the bulk file upload, please contact the Indiana Department of Revenue:

Electronic Payments

Beginning with the October 2014 filing period, all CIG taxpayers must begin submitting their tax return payments electronically. To help you understand the process, we are offering an electronic funds transfer (EFT) guide online at www.in.gov/dor/3976.htm. You are encouraged to read the guide, which includes the following key information:

  • You may use only the ACH credit payment option to remit any required tax due. You must submit tax payments to the Indiana Department of Revenue through your financial institution.
  • You are not required to complete and submit Form EFT-1, Electronic Authorization Agreement, to register for EFT.
  • You must submit your payment using a specific CCD+TXP addenda record format.
  • Each tax type has a specific bank account number. A new account has been created for cigarette payments. If you previously paid cigarette taxes via EFT, begin using the new account number 4803445693 effective 11/1/14.
  • The tax due dates have not changed. Tax payments must be in the state’s account on the due date. Consult with your bank about their ACH credit cut-off time.

Important Dates

  • July 2014: Notification letters mailed to cigarette taxpayers with link to informational webpage.
  • Sept. 2, 2014: Preferred date for taxpayers to complete Bulk Filing registration.
  • Sept. 2, 2014: Taxpayers requesting an exemption to bulk upload must contact us at (317) 615-2710 or excisetax@dor.in.gov before this date.
  • Sept. 29: Prepare for electronic payments. Review our EFT guide at www.in.gov/dor/3976.htm.
  • Oct. 15, 2014: Testing and certification for cigarette bulk filing begins.
  • Oct. 15: Submit test electronic payment. Submit a test ACH credit payment of $.01 to PNC Bank.
  • Nov. 1, 2014: First day that electronic filing via bulk upload and electronic payments will be available.
  • January 2015: Existing cigarette forms will be discontinued for the January 2015 filing period. Taxpayers will use new forms.
  • Feb. 20, 2015: Deadline to file cigarette forms electronically (except Form CIG-TS).
  • March 20, 2015: Deadline to electronically file Form CIG-TS.

Contact Us

For more information about cigarette taxes electronic filing, please contact the Indiana Department of Revenue: