Form It-20np - Nonprofit Organization Unrelated Business Income Tax Booklet

Indiana Department of Revenue

2012 Nonprofit Organization Unrelated Business

Income Tax Return

Administrative and Legislative Tax

Another option for sales taxes is using Streamlined Sales Tax. For

more information, visit

Highlights

For a complete summary of new legislation regarding taxation,

Taxpayers should register for INtax or begin using a third-party

please see 2012 Summary of State Legislation Affecting the

agent before Jan. 1, 2013.

Department of Revenue at

The Department recognizes that not all businesses will be able

to comply with the law due to special circumstances. With that

References to the Internal Revenue Code

in mind, the Department will allow limited exceptions. The

Public Law (PL) 137-2012, SEC. 53 updates references to the

exceptions include

Internal Revenue Code in certain Indiana tax statutes. For tax

•

Religious beliefs;

year 2012, any reference to the Internal Revenue Code and

•

Organizational policy that prohibits electronic filing

subsequent regulations means the Internal Revenue (IRC) Code

(short-term exception); and

of 1986, as amended and in effect on Jan. 1, 2012.

•

Lack of computer or Internet access (short-term

exception).

New Electronic Filing Mandate

The distribution of coupons will change beginning in January

Legislation was passed this year that requires the filing and

2013. The Department will mail six months’ worth of coupons

remitting of withholding and sales tax electronically. The

(January 2013 – June 2013) to all businesses that have not

following changes have occurred:

registered to file and pay electronically by the end of 2012, as well

•

Effective July 1, 2012, anyone who files more than 25

as those who have received approved exceptions.

W-2, 1099-R, or WH-18 statements must file them

electronically.

However, in July 2013, the Department will discontinue mailing

•

Effective Jan. 1, 2013, all retail merchants must report

coupons for sales and withholding. These coupons will NOT be

and remit sales tax electronically.

available upon request. Thus, taxpayers who do not have a long-

•

Effective Jan. 1, 2013, all withholding agents must report

term exception will need to report and remit electronically.

and remit withholding taxes electronically.

One way businesses can file and remit their sales and withholding

Change in Filing Frequency for Withholding

taxes is through INtax, Indiana’s free online tool that enables

Taxes

businesses to manage business tax obligations for Indiana retail

Effective Jan. 1, 2013, withholding taxes maybe filed annually if

sales, withholding, out-of-state sales, prepaid sales, metered pump

the total tax due for the year is less than $1,000. This eliminates

sales, tire fees, fuel taxes, wireless prepaid fees, and type II gaming

the current requirements for quarterly and semi-annual filing.

taxes. The tax forms currently supported in INtax include the

following:

•

ST-103;

View Estimated Tax Payments Online and

•

ST-103P;

Make Payments by ePay

•

ST-103MP;

Corporate taxpayers can now verify their state estimated tax

•

WH-1;

payments and balances online. This feature saves time, helps to

•

WH-3;

avoid delayed refunds, and identifies estimated discrepancies

•

TF-103;

prior to filing. Visit to access

•

SF-401;

your estimated tax information.

•

SF-900;

•

MF-360;

Please have the following information available:

•

WPC-103; and

•

Name;

•

TTG-103.

•

Taxpayer’s federal tax ID or employer identification

number (EIN);

In INtax, businesses can make payments with either ACH

•

Current street address; and

Debit or credit card. ACH Debit is an EFT method of payment.

•

Last payment amount;

Alternatively, businesses can have a software vendor or tax

professional manage their tax obligations. This still meets the

View it by clicking Begin using IN e-pay at

electronic mandate requirement because the software vendor or

. If you have any questions,

tax professional will file and pay electronically.

please call the Department at (317) 232-0129.

Form It-20np - Nonprofit Organization Unrelated Business Income Tax Booklet - 2012 Page 2

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