Indiana Application for Consolidated Tax Filing Number

Application for Consolidated Tax Filing Number	
Form BT-1C
Form BT-1C

Indiana Department of Revenue

State Form 48515
(R7 / 8-20)

No Fee
Required

Application for Consolidated
Tax Filing Number
Application for permission to report and remit
sales tax or food and beverage tax for the indicated business locations
on a consolidated return as provided in IC 6-2.5-6-3.

Please check the type of consolidated return you are requesting to file. Select only one per BT-1C.

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Sales Tax 	
Food and Beverage (Same County)	

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Food and Beverage (Same City/Same Town)
County Innkeepers Tax

		
Please print or type all information. Contact the Department at (317) 232-2240 for more information regarding this application.
1.	Taxpayer Identification Number

2.	Federal Identification Number

____________________________________
		
TID# (10 Digits)

____________________________________
		
FID# (9 Digits)

3.	Name of contact person: (Person responsible for filing tax forms) 4.	Contact person’s daytime telephone number:
5.	List all business locations for consolidated filing. Attach additional sheet if necessary.
(P.O. Box numbers cannot be used as a business location address)
LOC #
(3 Digits)

Business Location Name

Street	

City	

State	

ZIP Code

Signature of owner, partner, corporate officer, or resident agent.
Signed:_____________________________________	

Title:_____________________________	

List additional names/locations on a separate sheet if necessary.

Date:__________________

Instructions for Completing Form BT-1C
Purpose: Use Form BT-1C to apply for filing a consolidated return
for either Retail Sales Tax or Food and Beverage Tax.

Instructions for Food and Beverage

For Sales Tax: You must continue to file separate returns for
all locations until the application is approved by the department.
Upon approval a consolidated reporting number will be assigned.
When completing BT-1s for new locations that are to be included
in the consolidated reporting number refer to Section B, line 9.

If you are filing consolidated for Food and Beverage (FAB) Tax,
it should be noted that all locations must be within the same
taxing boundary. Consolidated returns can be filed for businesses
located within a county, city or town, but the location must be
within just one tax boundary. A boundary for a municipality could
be a county or city and/or town.

For Food and Beverage Tax: This form will also allow you to add
an existing registered location to your consolidated account.

Example:

•	

Be sure to answer all applicable questions. Failure to do so
may result in delays in establishing your account.

•	

Please print legibly or type the information on your
application.

•	

Note: Any outstanding tax liability owed by the applicant or an
owner, partner, or officer will delay application approval.

Line 1: Enter your Taxpayer Identification Number. The Taxpayer
Identification Number (TID) is applicable only if you have
previously registered with the department. The TID is a 10 digit
number shown on the Registered Retail Merchant Certificate.
Line 2: Enter your Federal Identification Number. According to
federal guidelines, most partnerships and all corporations are
required to obtain a federal identification number. This number
also is required whenever you withhold federal income tax from
employees, regardless of ownership type. You may get this
number by completing the Internal Revenue Service Form SS-4.
This form may be obtained from your local IRS office or by calling
1-800-829-3676. Your federal identification number is assigned to
you by the Internal Revenue Service (IRS).
Line 3 and 4: Enter the name and the daytime telephone number
of a person within your organization that the department may
contact about tax related matters.
Line 5: Enter your 3 digit location number (LOC#) as shown on
your Retail Merchant Certificate. Enter business name or DBA
(doing business as) and street address, city, state, and ZIP
code. Note: The business location address cannot be a P.O. Box
number.

You have restaurants located in Hendricks County, they are:
	
001	
ABC Diner	
Avon
	
002 	
ABC Diner	
Avon
	
003	
ABC Diner	
Avon
	
004	
ABC Diner	
Brownsburg
	
005	
ABC Diner	
Plainfield
	
006	
ABC Diner	
Plainfield	
	
007	
ABC Diner	
Amo
	
008	
ABC Diner	
Clayton
	
009	
ABC Diner 	
Clayton
You are allowed to file consolidated for all nine diners, since they
are all located in Hendricks County. You can also choose to file
another consolidated return for all of the diners located in Avon
and still another consolidated return for the diners in Plainfield.
Therefore, ABC Diners could file three consolidated returns: one
for Hendricks County, one for Avon, and one for Plainfield.
Signature Section
This application must be signed by the owner, general partner,
corporate officer, or resident agent before it will be accepted by
the department.
	
Mail to:	 Indiana Department of Revenue
			
P.O. 6197
			
Indianapolis, IN 46206-6197
Please allow four to six weeks for processing.
Additional Information
If you have further questions regarding this application,
contact the department at (317) 232-2240.