Fillable Form Urt-1 - Indiana Utility Receipts Tax Return

Note: The deduction is prohibited if the taxpayer has

For a name change, check the box at the top of the

return and enclose with the return copies of amended

been convicted of any criminal violations under IC 13.

Articles of Incorporation or an Amended Certificate

Line 11. Deduct the receipts exempt from taxation

of Authority filed with the Indiana Secretary of State.

under IC 6-8.1-15 and the Mobile Telecommunica-

The federal identification number shown in the box

tions Sourcing Act (4 U.S.C. 116 et seq.).

must be correct. Enter your principal business activity

code number in the designated box under the federal

Line 12. Enter the amount included in gross receipts

identification number. Use the six-digit business activ-

paid by the taxpayer during the period for the return of

ity code, derived from the North American Industry

an empty container of the type customarily returned

Classification System (NAICS), as reported on the fed-

by the buyer of the contents for reuse as a container.

eral income tax return. You can find a listing of these

codes at

Line 13. Enter sales of bottled water or gas to the

extent that the purchase of the water or gas was previ-

List the Indiana county for your primary business

ously taxed and treated as a retail transaction under

location within the state. Enter “O.O.S. ” in the county

IC 6-2.3-3-6.

box for addresses outside Indiana. Check all boxes on

the front of the return that apply to the entity. If an

Line 14. Total deductions. Add lines 8 through 13.

extension of time to file applies to you, check box L.

Line 15. Indiana taxable utility receipts. Subtract line

Line-by-Line Instructions

14 from line 7. The amount entered may not be less

Note: Please round all entries to the nearest whole dol-

than zero.

lar amount. Also, please do not use a comma in dollar

amounts of four digits or more. For example, instead

Line 16. Utility receipts tax due. Multiply the amount

of entering “3,455” you should enter “3455. ”

on line 15 by 1.4 percent.

Lines 1 through 6. Enter the total taxable receipts by

Line 17. Sales/use tax due. If you are not required to

category for the period from the beginning until the

file Form IT-20, IT-20S, IT-20NP, IT-65, FIT-20, or

end of your taxable year. Do not enter any negative

ST-103, report any sales or use tax on this line. Use the

figures.

worksheet on page 8.

Line 7. Add lines 1 through 6.

Line 18. List the estimated utility receipts tax pay-

Line 8. Enter the amount of taxpayer deductions.

ments (Form URT-Q) made for the taxable year.

Each taxable year a taxpayer is entitled to deduct

from their gross receipts an amount equal to $1,000.

Line 19. If applicable, enter the amount of utility re-

This amount is prorated if the taxpayer’s tax period is

ceipts tax overpayment carried over from a prior tax-

shorter than one year. An affiliated group that files a

able period on line (a). Enter on line (b) the amount

consolidated return is entitled to only one deduction.

of payment made resulting from an extension of time

to file the return for the taxable year. Combine the

Line 9. Enter the bad debts from utility receipts of an

amounts and enter the total on line 19c.

accrual basis taxpayer in the same manner that the

bad debt is calculated under IC 6-2.5-6-9.

Line 20. Other tax liability credits: Claim other al-

lowable tax liability credits by entering the name of

Line 10. Enter the amount of depreciation deduction

the credit program. On line 20a, enter the three-digit

for an Indiana resource recovery system if a federal

credit ID code number, and on line 20b, enter the

deduction has been claimed. The deduction is allowed

amount of your approved credit. As a nonrefundable

if the resource recovery system processes solid or

tax liability credit, the amount is generally limited to

hazardous waste. The amount of deduction is prorated

the tax on line 16. If your claim exceeds the amount of

based on the total deduction allowed multiplied by the

your tax liability, you must adjust by recalculating the

percentage attributed to the tax year if the taxpayer is

credit to the amount that you can apply.

filing a short-year URT-1 return.

Form Urt-1 - Indiana Utility Receipts Tax Return - 2011 Page 5

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