Form It-20s - S Corporation Income Tax Booklet - Indiana Department Of Revenue - 2005 Page 18
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19Instructions for Completing Indiana Form DB020W-NR
Use this form (if you have not established a separate
•
Line B: Enter the total withholding tax due for the ending
nonresident withholding account) to remit Indiana state income
tax period indicated. Do not include penalty or interest. If
tax withholding on annual income distributions to nonresident
remittance is equal to the total amount due, the amount
shareholders, nonresident partners or nonresident beneficiaries
reported on A and B should be the same.
of trusts and estates. Also, include county income tax
withholding for an Indiana tax-adopting county if on January 1
•
Sign and date the form. List daytime telephone number.
of the tax year this was the nonresident's principal place of
Enter federal identification number for prompt processing
business or employment. If already registered as a nonresident
of this form. Upon proper registration, the Department will
withholding agent, use the designated Form WH-1 (Indiana
mail an Indiana nonresident withholding return coupon(s)
Withholding Tax Voucher).
for the next tax year for use in filing the required monthly,
quarterly or annual withholding returns.
Payment is generally due within thirty (30) days following
the end of the tax year, or quarter (if the liability for a quarterly
Note: Form WH-3 (Annual Withholding Reconciliation and
period exceeds $150). However, if an entity pays or credits
Transmittal Form) and state copies of Form WH-18 (Indiana
amounts to its nonresident shareholders, partners or
Miscellaneous Withholding Tax Statement) must be filed
beneficiaries one time each year, the withholding payment is
annually on or before the end of February. The Department
due on or before the fifteenth (15) day of the third (3) month
may permit an entity paying or crediting amounts to its
after the end of the taxable year. Caution: This form will
nonresidents only one time each year an extension of time to
establish a separate nonresident withholding account followed
file Form WH-3, until March 15 following the close of the
by a letter requesting any additional information needed to
calendar year in which the taxable year ends. However, the
complete the registration.
payment of withholding tax on the one time annual distribution
• Complete Form DB020W-NR by entering the assigned
is required to have been remitted (and the
withholding
Indiana taxpayer identification number. Indicate the
statement provided to the payee) 2 1/2 months after the end
withholding liability reporting period by entering a six-digit
of the entity's taxable year.
number corresponding to the ending month and year in the
blocks provided, e.g.,
1 2 2 0 0 5 , 0 6 2 0 0 6
An extension of time to file Form WH-3 may be requested
if the information on the distributive share of income reportable
on Form WH-18 is not available by the due date. However, an
• Enter full name and address in the space provided.
extension of time to file Form WH-3 does not extend the time
to pay withholding tax due on Forms WH-1 or DB020W-NR.
• Line A: Enter the withholding tax paid with this return for
the tax period indicated. Do not include penalty and interest
If you have any questions regarding this form or the
if paying late. The Department will calculate and bill for
withholding tax, please call the Indiana Department of Revenue,
penalty and interest if payment is received after the due
Taxpayer Services Division (317) 233-4016.
date.
Annual Public Hearing
In accordance with the Indiana Taxpayer Bill of Rights, the Indiana Department of Revenue will conduct an annual public
hearing on Monday, June 12, 2006. Please come and share your ideas on how the Department can better administer Indiana
tax laws. The hearing will be held at 9 a.m., in the Indiana Government Center South, Conference Center - Room 5, 402 West
Washington Street, Indianapolis, Indiana. If you are unable to attend, please submit your concerns in writing to: Indiana
Department of Revenue, Commissioner’s Office, 100 North Senate Avenue, Indianapolis, Indiana, 46204.
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