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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.
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.
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.
For more information about the technical requirements for the bulk file upload, please contact the Indiana Department of Revenue:
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:
For more information about cigarette taxes electronic filing, please contact the Indiana Department of Revenue: