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Instructions For Completing the Request for Indiana Corporate Estimated Quarterly

Income Tax Returns

(Revised 9/03)

Purpose of Form E-6

Estimated Quarterly Income Tax Return Packets

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

Corporate taxpayers that have an Indiana income tax return on file

for the previous year will automatically be issued a current pre-

1. Open a new estimated account and receive preprinted

printed Form IT-6 packet. Taxpayers that are required to pay corpo-

Corporate Estimated Quarterly Income Tax Returns, Form

rate estimated income tax and do not have an established estimated

IT-6;

tax account must submit a completed Form E-6.

2. Make an initial corporate estimate income tax payment;

The Form IT-6 packet contains 4 preprinted estimated quarterly

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

3. Make an income tax payment to an already established

record keeping envelope with instructions and a change of address/

estimated account for a corporation or nonprofit

name form.

organization; and to

If there is a change of address, name, or federal identification num-

4. Make a timely (5th quarter) payment by the original due

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

date when an extension of time to file the annual return

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

is requested.

such changes to your estimated account.

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

Instructions for Completing Form E-6

rate estimated quarterly income tax returns unless the remittance is

Complete the spaces provided for the federal identification number,

made via electronic funds transfer (EFT). When the average

Indiana taxpayer identification number, name, current mailing ad-

quarterly liability for any tax type exceeds $10,000, then one of the

dress (including city, state and zip code), county, and tax year end-

alternative EFT methods of payment is required.

ing date.

If a corporate taxpayer determines that it meets the statutory re-

A corporation filing an annual return on a consolidated basis must

quirements for EFT payment, contact the Indiana Department of

file this form under the reporting corporation’s name and federal

Revenue, EFT Section at (317) 615-2695 to obtain instructions for

identification number.

remitting quarterly payments.

The space provided for a new estimated income tax account should

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

be checked if the taxpayer is required to pay estimated quarterly tax

return with the preprinted estimated account information is not avail-

but has never paid estimated tax and/or filed an annual Indiana

able.

corporate income tax return. Also check if showing a new corporate

mailing address.

Due Dates and Penalties

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

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

on April 20, June 20, September 20, and December 20 of the tax year

payable to the Indiana Department of Revenue. Also indicate for

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

which quarter, and amount of payment.

estimated quarterly income tax return is due on the twentieth (20)

day of the fourth, sixth, ninth and twelfth month of the tax year.

Be sure to check the space corresponding to the number of remain-

Nonprofit organizations and farmer’s cooperatives have different

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

annual filing dates.

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

of your quarterly return.

The 5th quarter extension form is to be used when a payment is due

and additional time is necessary for filing the annual income tax

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

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

briefly explain on the dotted line.

90% of the tax is paid by the original due date and the remaining

balance plus interest is paid in full within the extended due date.

Additional information and instructions for calculating the amount

of corporate estimated tax due is detailed in Income Tax Information

An additional penalty of 10% may be assessed for the underpay-

Bulletin #11. This bulletin and further assistance may be obtained

ment of estimated quarterly tax due. A taxpayer failing to make

from the Corporate Income Tax Section: (317) 615-2662.

adequate payments is assessed this penalty when the annual return

is due. Refer to Schedule IT-2220 and its instructions for informa-

Mail the completed Form E-6 to:

tion concerning the underpayment penalty.

Indiana Department of Revenue

Returns Processing Center

100 N. Senate Avenue

Indianapolis, Indiana 46204-2253

Form E-6 - Request For Indiana Corporate Estimated Quarterly Income Tax Returns - 2003 Page 2

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