Indiana Schedule of Indiana Affiliated Group Members
Extracted from PDF file 2018-indiana-schedule-8-d.pdf, last modified November 2015
Schedule of Indiana Affiliated Group MembersIndiana Department of Revenue State Form 49103 (R6 / 8-16) Schedule 8-D Schedule of Indiana Affiliated Group Members for Period Beginning Month _______________ Year _______ and Ending Month _______________ Year _______ This schedule must be enclosed with Form IT-20 or Form URT-1 when filing on a consolidated basis. Complete each column listing all members of an affiliated controlled group included in the Indiana consolidated adjusted gross income tax or utility receipts tax return. All affiliated companies in the consolidated group are required to use the identical accounting period. Check column A if the corporation is a new addition to the Indiana affiliated group. Indicate the amount in column E if any estimated tax was separately paid by the affiliate under its ID number. Indicate in column F the date the corporation qualified to do business in Indiana. Affiliated Entities Filing Consolidated Indiana Return A Check if new B Name/address of each affiliated corporation C Federal ID number D Date & state of incorporation *24100000000* 24100000000 E F Estimated tax Qualifying date paid by affiliate Instructions for Completing Schedule 8-D Who May File a Consolidated Tax Return An election must be made by an affiliated group wishing to file a consolidated income tax return. The filing of an annual return, including Schedule 8-D or an acceptable substitute schedule, is deemed an election to so file on the part of the corporations included in the return. Prior permission from the department to file a consolidated return is not necessary. However, an affiliated group must obtain permission in writing from the department to discontinue filing on a consolidated basis. In such a case, the group must make a separate application showing good cause why the filing change should be permitted on or before the date the returns are filed. The request for permission to discontinue filing consolidated must include the reasons for desiring the discontinuance and should be addressed to: Indiana Department of Revenue Tax Policy Division MS 102 100 N. Senate Ave. Room N248 Indianapolis, IN 46204-2253 Adjusted Gross Income Tax Act An affiliated group (as defined under I.R.C. Sec. 1504) has the privilege of filing a consolidated adjusted gross income tax return as provided in IC 6-3-4-14. The Indiana consolidated adjusted gross income tax return must include any member of the affiliated group having income or loss attributed to Indiana during the year. Utility Receipts Tax Act Corporations may file a consolidated utility receipts tax return if they are incorporated or qualified to do business in Indiana, are affiliated as defined in IC 6-2.3-6-5, and elect to file a consolidated return at the time the first annual return is filed. Affiliated for utility receipts tax purposes means 1 corporation owns at least 80% of the voting stock of another corporation, exclusive of directors' qualifying shares. An affiliated group is a group of such corporations linked together by the 80% ownership of 1 with another. This definition does not include an S corporation. Example: (1) Corporation A owns 80% of the voting stock of Corporation B. Corporation B owns 80% of Corporation C. Corporations A, B, and C are members of an affiliated group. (2) Corporation A owns 80% of Corporation B. Corporation A also owns 80% of Corporation C. Corporations A, B, and C are members of an affiliated group. Each member of an affiliated group is deemed affiliated with every other member. Brother-sister corporations (having a common owner that is not a parent corporation but themselves owning no stock in each other) do not satisfy the 80% ownership requirement and are therefore not permitted to file a consolidated return. Liability of Each Corporate Member for Returns and Tax The fact that a certain member corporation is designated and approved to make the consolidated return for the group will not relieve any member of liability for filing the return and paying tax for the group. The group and each member thereof is jointly and severally liable. The corporation chosen to file the affiliated group's first consolidated return will continue to file the return and pay the tax due with the return unless permission is granted by the department to change filing members. Enclose completed Schedule 8-D when filing a consolidated tax return with Form IT-20, or Form URT-1. *24100000000* 24100000000
More about the Indiana Schedule 8-D Corporate Income Tax TY 2018
We last updated the Schedule of Indiana Affiliated Group Members in January 2019, so this is the latest version of Schedule 8-D, fully updated for tax year 2018. You can download or print current or past-year PDFs of Schedule 8-D directly from TaxFormFinder. You can print other Indiana tax forms here.
Other Indiana Corporate Income Tax Forms:
|Form Code||Form Name|
|IT-20S Booklet||Current Year S Corporation Income Tax Booklet with Forms and Schedules|
|Form NP-20||Nonprofit Organization's Annual Report|
|IT-65 Booklet||Current Year Partnership Return Booklet with Forms and Schedules|
|IT-20 Booklet||Current Year Corporate Adjusted Gross Income Tax Booklet with Forms and Schedules.€|
|IT-20S Form||Current Year S Corporation Income Tax Forms and Schedules|
Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Schedule 8-D from the Department of Revenue in January 2019.
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 8-D
We have a total of eight past-year versions of Schedule 8-D in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Schedule 8-D (08-11).indd
Schedule 8-D (08-11).indd
Schedule 8-D (08-11).indd
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.