Form E-6 - Request For Indiana Corporate Estimated Quarterly Income Tax Returns (Page 2 of 2) in pdf

Instructions for Completing the Request for Indiana Corporate Estimated Quarterly

Income Tax Returns

(R5 / 8-12)

Purpose of Form E-6

instructions for information concerning the underpayment penalty. Also

get Income Tax Information Bulletin #11 at

The E-6 can be used during the current calendar or fiscal year to:

1. Open a new estimated account and receive preprinted Corporate

Estimated Quarterly Income Tax Returns, Form IT-6;

Estimated Quarterly Income Tax Return Packets

2. Make an initial corporate estimate income tax payment;

Corporate taxpayers that have an Indiana income tax return on file for

3. Make an income tax payment to an already established estimated

the previous year will automatically be issued a current preprinted Form

account for a corporation or nonprofit organization; and to

IT-6 packet. Taxpayers that are required to pay corporate estimated

4. Make a timely (fifth quarter) payment by the original due date

income tax and do not have an established estimated tax account must

when an extension of time to file the annual return is requested.

submit a completed Form E-6.

View Estimated Tax Payments Online and Make Payments by

The Form IT-6 packet contains four preprinted estimated quarterly

ePay

income tax returns with envelopes, an extension payment form, a record-

Corporate taxpayers may verify their state estimated tax payments and

keeping envelope with instructions, and a change of address/name form.

balances online. To access your estimated tax information, visit

If there is a change of address, name, or federal identification number (FIN)

View by clicking on Begin using IN e-pay at

for your estimated account, use the proper form included in your Form

https://secure.in.gov/apps/dor/dor_epay/start.htm.

To make an estimated

IT-6 packet. Do not use Form E-6 or Form IT-6 to request such changes

tax installment payment or to view payment history, you will need

to your estimated account.

to know the following information: taxpayer name, federal tax ID,

or employer identification number (EIN); current street address; and

Instructions for Completing Form E-6

your last payment amount. If you have any questions, please call the

Complete the spaces provided for the FIN, Indiana taxpayer

Department at (317) 232-0129.

identification number, name, current mailing address (including city,

state, and ZIP code), county, and tax year ending date.

NOTE: Form IT-6 is to be used by taxpayers required to file corporate

estimated quarterly income tax returns unless the remittance is made via

A corporation filing an annual return on a consolidated basis must

electronic funds transfer (EFT). When your average quarterly liability

file this form under the reporting corporation’s name and FIN.

for any tax type exceeds $5,000, you must use one of the alternative EFT

methods of payment.

The space provided for a new estimated income tax account should be

checked if the taxpayer is required to pay estimated quarterly tax but has

If you determine that you meet the statutory requirements for EFT

never paid estimated tax and/or filed an annual Indiana corporate income

payment, contact the Department’s EFT Section at (317) 232-5500 to

tax return. Also check if showing a new corporate mailing address.

obtain instructions for remitting quarterly payments.

If a payment is being submitted with this form, make the check payable

Form E-6 may be used in lieu of Form IT-6 whenever the quarterly

(in U.S. funds) to the Indiana Department of Revenue. Also indicate to

return with the preprinted estimated account information is not available.

which quarter it applies and the amount of payment.

Due Dates and Penalties

Be sure to check the space corresponding to the number of remaining

The estimated income tax payment and Form E-6 (and IT-6) are due

estimated quarterly returns (Form IT-6) needed. NOTE: Include

on April 20, June 20, Sept. 20, and Dec. 20 of the tax year if filing

on a calendar-year basis. If filing on a fiscal-year basis, the estimated

payment if Form E-6 is submitted within 30 days of the due date of your

quarterly income tax return is due on the 20th day of the fourth, sixth,

quarterly return.

ninth, and twelfth months of the tax year. Nonprofit organizations and

farmer’s cooperatives have different annual filing dates. See IT-20

If preprinted returns are not needed for the current year, please briefly

Corporate Income Tax booklet for details at

explain on the dotted line. Additional information and instructions for

calculating the amount of corporate estimated tax due are detailed in

The fifth quarter extension form is to be used when a payment is due

Income Tax Information Bulletin #11 at

and additional time is necessary for filing the annual income tax return.

Further assistance may be obtained from Tax Administration by calling

A penalty for late payment will not be assessed if at least 90 percent of

(317) 232-0129.

the tax is paid by the original due date and the remaining balance plus

interest is paid in full within the extended due date.

Mail the completed Form E-6 to:

An additional penalty of 10 percent may be assessed for the

Indiana Department of Revenue

underpayment of estimated quarterly tax due. The quarterly estimated

Tax Administration

payment must be equal to the lesser of 25 percent of the adjusted gross

PO Box 7228

income tax liability for the taxable year or the annualized income

Indianapolis, IN 46207-7228

installment calculated in the manner provided by IRC Section 6655(e)

as applied to the corporation’s liability for adjusted gross income tax.

A taxpayer failing to make adequate payments is assessed this penalty

when the annual return is due. Refer to Schedule IT-2220 and its

Form E-6 - Request For Indiana Corporate Estimated Quarterly Income Tax Returns Page 2

Related Articles

Related forms

Related Categories