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Indiana Apportionment of Income for Indiana
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Extracted from PDF file 2023-indiana-schedule-e.pdf, last modified March 2021Apportionment of Income for Indiana
SCHEDULE E Indiana Department of Revenue Apportionment of Income for Indiana Form IT-20/20S/20NP/IT-65 State Form 49105 (R22 / 8-23) for Tax Year Beginning 2023 and Ending Name as shown on return Federal Employer Identification Number Each filing entity having income from sources both within and outside Indiana must complete an apportionment schedule except financial institutions and certain insurance companies that use a single receipts factor. Interstate transportation entities must use Schedule E-7. Combined unitary filers must use the apportioning method (relative formula percentage) as outlined in Information Bulletin #12 and Tax Policy Directive #6. Omit cents; percents should be rounded two decimal places; read apportionment instructions. Part I - Indiana Apportionment of Adjusted Gross Income Sales/Receipts (less returns and allowances) Include all non-exempt apportioned gross business income. Do not use non-unitary partnership income of previously apportioned income that must be separately reported as allocated income. Column A Total Within Indiana Sales delivered or shipped to Indiana: 1. Shipped from within Indiana Column C Indiana Percentage .00 2. Shipped from outside Indiana Sales shipped from Indiana to: 3. The United States government 4. Purchasers in a state where the taxpayer is not subject to income tax (under P.L. 86-272) (for years beginning prior to Jan. 1, 2016 only) Other 5. Interest & other receipts from extending credit attributed to Indiana 6. Other gross business receipts not previously apportioned 7. Direct premiums and annuities received for insurance upon property or risks in Indiana 8. Total Receipts: Add column A receipts lines on 1A through 7A and enter in line 8A. Enter all receipts on line 8B Column B Total Within and Outside Indiana .00 .00 .00 .00 .00 .00 8A .00 8B Apportionment of income for Indiana: 9. Apportionment Percentage: Divide line 8A by line 8B (insert as percent, not decimal) .00 9 *10423111694* 10423111694 . % Schedule E Page 2 Part II - Business/Other Income Questionnaire 1. List all business locations where the taxpayer has operations or partnership interests and indicate type of activities. This section must be completed - attach additional sheets if necessary. City Accepts Yes Orders? Property in State Leased? State No Yes No Yes City Accepts Orders? Yes Property in State Leased? Yes Registered to Yes Do Business? Property in No State Owned? No Yes Registered to Do Business? Yes Property in No State Owned? No Yes Yes Registered to Do Business? Yes Property in No State Owned? Yes No No Files Returns in State? Yes No No Nature of Business Activity No Yes Files Returns in State? Yes No No State No Files Returns in State? Nature of Business Activity State City Accepts Orders? Yes Property in State Leased? No State City Accepts Yes Orders? Property in State Leased? Registered to Yes Do Business? Property in No State Owned? Nature of Business Activity Nature of Business Activity No Yes Files Returns in State? Yes No No 2. Briefly describe the nature of Indiana business activities, including the exact title and principal business activity of any partnership in which the taxpayer has an interest: 3. Indicate any partnership in which you have a unitary or general partnership relationship: 4. Briefly describe the nature of activities of sales personnel operating and soliciting business in Indiana: 5. Do Indiana receipts for line 3A include all sales shipped from Indiana to (1) the U.S. government; or (2) locations where this taxpayer’s only activity in the state of the purchaser consists of the mere solicitation of orders? If no, please explain. Yes No 6. List the source of any directly allocated income from partnerships, estates, and trusts not in the taxpayer’s apportioned tax base: *10423121694* 10423121694
Schedule E
More about the Indiana Schedule E Corporate Income Tax TY 2023
Each filing entity having income from sources both within and outside Indiana must complete an apportionment schedule except financial institutions and certain insurance companies that use a single receipts factor. Interstate transportation entities must use Schedule E-7.
We last updated the Apportionment of Income for Indiana in February 2024, so this is the latest version of Schedule E, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule E directly from TaxFormFinder. You can print other Indiana tax forms here.
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TaxFormFinder has an additional 69 Indiana income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Indiana Schedule E.
| Form Code | Form Name |
|---|---|
| Schedule E + Schedule IN Pro | Other Taxes and Nonresident Professional Team Members |
View all 70 Indiana Income Tax Forms
Form Sources:
Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Schedule E from the Department of Revenue in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Indiana Schedule E
We have a total of six past-year versions of Schedule E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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