Indiana > Statewide > Department Of Revenue > Corporate Income
Income Tax Booklet SP 259 - Indiana
| Income Tax Booklet Form. This is a Indiana form and can be used in Corporate Income Department Of Revenue Statewide . |
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American LegalNet, Inc. www.FormsWorkFlow.com Indiana businesses must report and pay sales and withholding taxes electronically ALL businesses in Indiana must file and pay their sales and withholding taxes electronically. Businesses currently filing paper coupons will need to transition to filing via the state's INtax program or use a third-party vendor to electronically transmit forms ST-103 and WH-1. This is required by Indiana law. Did you know? · Service providers can also use INtax. · We offer a range of sophisticated tutorials to help you learn how to use INtax. · We have a special hotline for questions specifically related to INtax. Call (317) 232-2337. To learn more and get started, visit www.intax.in.gov. Effective Jan. 1, 2013 About the Cover: The state capitol building in Corydon, Indiana. This building was constructed in 1813 to house the legislature of the Indiana Territory and was converted to the state capitol in 1816. In 1824, the capitol was moved to Indianapolis and the building was then used as the Harrison County courthouse. The old capitol building is still preserved and is now a state historical site. Photo provided by the Indiana State Museum. 2 American LegalNet, Inc. www.FormsWorkFlow.com INDIANA IT-20 CORPORATE Income Tax Booklet Year 2012 & Fiscal Years Ending in 2013 SP 259 (R10/9-12) Contents Page What's New for 2012?................................................................................................................................................................. 4 Legislative Changes to Adjusted Gross Income Tax for 2012................................................................................... 4 Administrative Highlights............................................................................................................................................. 5 Introduction to Corporate Taxation ........................................................................................................................................ 5 General Filing Requirements ........................................................................................................................................ 5 Taxable Period ................................................................................................................................................................ 5 Doing Business in Indiana ............................................................................................................................................ 5 Business Entities (in General)................................................................................................................................................... 7 Which Indiana Income Tax Form(s) to File? ............................................................................................................. 7 Types of Corporate Entities and Returns to File ........................................................................................................ 7 Nonprofit Corporations (Domestic and Foreign)....................................................................................................11 Other Related Income Tax Filing Requirements of a Corporation .......................................................................12 General Filing Requirements for Form IT-20 ......................................................................................................................13 What to Enclose with Your State Corporate Return................................................................................................13 Adjusted Gross Income Tax ........................................................................................................................................13 Due Dates ......................................................................................................................................................................13 Accounting Methods and Taxable Year .....................................................................................................................13 Electronic Funds Transfer Requirements..................................................................................................................15 Indiana Use Tax ............................................................................................................................................................15 Amended Returns ........................................................................................................................................................15 Calculation of Interest on Refund Claims ................................................................................................................16 Instructions for Completing Form IT-20 ..............................................................................................................................16 Filing Period and Identification .................................................................................................................................16 Question J and Other Fill-in Lines .............................................................................................................................16 Computation of Adjusted Gross Income Tax ...........................................................................................................17 Total Payments and Credits ........................................................................................................................................24 Certification of Signatures and Authorization Section ...........................................................................................25 Schedule M Alternate Adjusted Gross Income Tax Calculation.....................................................................................26 Form IT-20 Indiana Corporate Adjusted Gross Income Tax Return .............................................................................27 Schedule E Apportionment of Income for Indiana ..........................................................................................................29 IT-20 Schedule PIC Disclosure of Intangible Expense and Directly Related Intangible Interest Expense ...............30 Schedule H Additional Explanation or Adjustment of Items Elsewhere on Return/Foreign Source Dividends Deduction Worksheet .....................................................................
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