Indiana Request for Indiana Corporate Estimated Quarterly Income Tax Return/Extension Payment
Extracted from PDF file 2019-indiana-form-e-6.pdf, last modified June 2019
Request for Indiana Corporate Estimated Quarterly Income Tax Return/Extension PaymentForm E-6 State Form 49102 (R8 / 8-19) Indiana Department Of Revenue Request for Indiana Corporate Estimated Quarterly Income Tax Returns (Form IT-6) Document Locator Number Federal Employer Identification Number Indiana Taxpayer Identification Number Location Check If This Is for a New Estimated Account A. Name of Corporation or Organization A B. Street B C. City C D. State D E. ZIP Code E F. Indiana County F H. Tax Year Ending H If you are remitting a payment with this form, indicate quarter and amount paid: Check if new address Month Year Quarter (Enter 1, 2, 3, 4, or 5) Check one option below - Request for preprinted Corporate Income Tax IT-6 returns P. Enter next starting quarter needed: P $ Amount Make check payable (in U.S. funds) to Indiana Department of Revenue 1 2 3 4 No returns needed, explain:_________________________________________________________________________ Signature:_______________________________________________ Date:______________________________ Title:____________________________________________________ Telephone:_________________________ Mail the completed Form E-6 to: Indiana Department of Revenue, Corporate Tax Division, P.O. Box 7228, Indianapolis, IN 46207-7228 Instructions for Completing the Request for Indiana Corporate Estimated Quarterly Income Tax Returns Purpose of Form E-6 Estimated Quarterly Income Tax Return Packets View Estimated Tax Payments and Make Payments Online The Form IT-6 packet contains four preprinted estimated quarterly income tax returns with envelopes, an extension payment form, a recordkeeping envelope with instructions, and a change of address/name form. 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; 2. Make an initial corporate estimate income tax payment; 3. Make an income tax payment to an already established estimated account for a corporation or nonprofit organization; and to 4. Make a timely (fifth quarter) payment by the original due date when an extension of time to file the annual return is requested. Corporate taxpayers may verify their state estimated tax payments and balances online. To access your estimated tax information, visit www.in.gov/dor/4340.htm. View by clicking on “Get Started”. To make an estimated tax installment payment or to view payment history, you will need to know the following information: taxpayer name, federal tax ID, or federal employer identification number (FEIN); current street address; and your last payment amount. If you have any questions, please call the department at (317) 232-0129. 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 electronic funds transfer (EFT). When your average quarterly liability for any tax type exceeds $5,000, you must use one of the alternative EFT methods of payment. If you determine that you meet the statutory requirements for EFT payment, contact the department’s EFT Section at (317) 232-5500 to obtain instructions for remitting quarterly payments. Form E-6 may be used in lieu of Form IT-6 whenever the quarterly return with the preprinted estimated account information is not available. Due Dates and Penalties The estimated income tax payment and Form E-6 (and IT-6) are due 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 quarterly income tax return is due on the 20th day of the fourth, sixth, ninth, and 12th months of the tax year. Nonprofit organizations and farmer’s cooperatives have different annual filing dates. See IT-20 Corporate Income Tax booklet for details at www.in.gov/dor/3489.htm. The fifth quarter extension form is to be used when a payment is due and additional time is necessary for filing the annual income tax return. A penalty for late payment will not be assessed if at least 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. An additional penalty of 10% may be assessed for the underpayment of estimated quarterly tax due. The quarterly estimated payment must be equal to the lesser of 25% of the adjusted gross income tax liability for the taxable year or the annualized income 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 instructions for information concerning the underpayment penalty. Also see Income Tax Information Bulletin #11 at www.in.gov/dor/3650.htm. Corporate taxpayers that have an Indiana income tax return on file for the previous year will automatically be issued a current preprinted Form IT-6 packet. Taxpayers that are required to pay corporate estimated income tax and do not have an established estimated tax account must submit a completed Form E-6. If there is a change of address, name, or federal employer identification number (FEIN) for your estimated account, use the proper form included in your Form IT-6 packet. Do not use Form E-6 or Form IT-6 to request such changes to your estimated account. Instructions for Completing Form E-6 Complete the spaces provided for the FEIN, Indiana taxpayer identification number, name, current mailing address (including city, state, and ZIP code), county, and tax year ending date. A corporation filing an annual return on a consolidated basis must file this form under the reporting corporation’s name and FEIN. 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 never paid estimated tax and/or filed an annual Indiana corporate income tax return. Also check if showing a new corporate mailing address. If a payment is being submitted with this form, make the check payable (in U.S. funds) to the Indiana Department of Revenue. Also indicate to which quarter it applies and the amount of payment. Be sure to check the space corresponding to the number of remaining estimated quarterly returns (Form IT-6) needed. NOTE: Include payment if Form E-6 is submitted within 30 days of the due date of your quarterly return. If preprinted returns are not needed for the current year, please briefly explain on the dotted line. Additional information and instructions for calculating the amount of corporate estimated tax due are detailed in Income Tax Information Bulletin #11 at www.in.gov/dor/3650.htm. Further assistance may be obtained from the department by calling (317) 232-0129.
More about the Indiana Form E-6 Corporate Income Tax Voucher TY 2019
We last updated the Request for Indiana Corporate Estimated Quarterly Income Tax Return/Extension Payment in March 2020, so this is the latest version of Form E-6, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form E-6 directly from TaxFormFinder. You can print other Indiana tax forms here.
Related Indiana Corporate Income Tax Forms:
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Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Form E-6 from the Department of Revenue in March 2020.
Form E-6 is an Indiana Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
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 Form E-6
We have a total of nine past-year versions of Form E-6 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Indiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.