Form Urt-Q (W) - Utility Receipts Tax Payment - Indiana Department Of Revenue printable pdf download

Indiana Department of Revenue

Indiana Utility Receipts Tax Return URT-Q(w)

This form may be used for remitting the required quarterly estimated tax payments for the current calendar year (or taxable fiscal year)

or for remitting your extension payment. Do not use Form URT-Q(w) to remit any other income tax payments. The annual Utility Receipts

Tax Return, Form URT, is available as a separate form.

If a taxpayer’s annual tax liability exceeds one thousand dollars ($1,000), the taxpayer is required to file quarterly estimated payments

and remit twenty-five (25) percent of the estimated annual tax due on each quarterly return. Assistance and preprinted quarterly payment

coupons may be obtained by calling the Corporate Income Tax Section at (317) 615-2662.

If the taxpayer’s annual liability exceeds forty thousand dollars ($40,000), the taxpayer is required to pay the quarterly estimated tax

liability by electronic funds transfer (EFT). If the payment is made by EFT, the taxpayer is not required to file an estimated return. The

EFT registration form, EFT-1 may be obtained on the Department’s web site at Questions

concerning the EFT registration process may be directed to departmental personnel by calling (317) 615-2695.

Instructions

For Completing Form URT-Q(w) for Quarterly Payments

For Completing Form URT-Q(w) for an Extension Payment

Compute twenty-five (25) percent of the annual estimated utility

This web version of Form URT-Q may be used to make an

receipts tax or indicate the exact amount of tax due for the quarter.

extension payment. It is to be used when a payment is due and

additional time is necessary for filing the annual utility receipts tax

You may reduce the quarterly estimated payment by the amount of

your overpayment of tax from a prior year which was applied to

return. A penalty for late payment will not be imposed if at least

your estimated account. Enter the net amount on the appropriate

ninety (90) percent of the annual tax due is paid by the original due

date and the remaining balance, plus interest, is paid in full by the

remittance form. An authorized officer must sign and date each

remittance form. Mail payment by your quarterly return due date.

extended due date. A copy of the federal extension of time to file

form must be attached to the annual return when filed.

The effective tax rate is 1.4%.

The quarterly estimated utility receipts tax return with payment is

The extension payment is due on the fifteenth (15th) day of the

fourth month following the close of the tax year.

due on April 20, June 20, September 20 and December 20 of your

taxable year (if filing on a calendar year basis). If filing on a fiscal

year basis, the quarterly estimated utility receipts tax is payable on

The U.S. Postal Service postmark date is used to determine if a

the twentieth (20th) day of the fourth, sixth, ninth, and twelfth month

return is timely. Please be aware of the local postal service's hours

of the taxable year.

of mail pickup.

Refer to Commissioner’s Directive # 18

( )

Payments must be made with U.S. funds.

Please do not send cash, or include check

for more information.

stubs when mailing your payments.

An annual URT reporting form with instructions is available at:

Taxpayer Name

Form URT-Q(w)

Utility Receipts Tax Payment

State Form

6-05

Street Address

Federal ID Number

City

State

Zip Code

Signature of Officer

Title

Voucher - Check box to show which payment you are making:

(

)

2nd Quarter

1st Quarter

3rd Quarter

4th Quarter

Extension Payment

Date

Daytime Phone #

Indiana Department of Revenue.

Make check payable to the

Calendar or Fiscal Year Ending

Due Date

Estimated Utility Receipts Tax Due.

▲

INDIANA DEPARTMENT OF REVENUE

P.O. BOX 7228

INDIANAPOLIS, IN 46207-7228

Form Urt-Q (W) - Utility Receipts Tax Payment - Indiana Department Of Revenue

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