Indiana Request for Indiana Corporate Estimated Quarterly Income Tax Return/Extension Payment

Request for Indiana Corporate Estimated Quarterly Income Tax Return/Extension Payment
Form E-6
Indiana Form E-6, Estimated Quarterly Income Tax Returns
Did you know that DOR’s online e-services portal, the Indiana Taxpayer Information Management
Engine (INTIME) allows businesses to pay their estimated taxes owed to DOR or view their payment
history, 24/7?
INTIME offers a quick, safe and secure way to submit payments at your convenience. You will receive a
confirmation number right away without having to wait for mail to arrive or checks to clear. Avoid
penalties by never missing your payment deadline again.
To begin, go to the INTIME website at: INTIME.dor.in.gov and select the “Get Started” link under
“Indiana Tax Information Management Engine: INTIME.” On the INTIME home page, select “Make a
payment” under “Payments.” This will take you to the “Payments” screen. Then simply select your
payment type and follow the guide on how to enter your information and make your payment.
Payments can be made by Visa, MasterCard or ACH (e-check). If paying by credit card, a fee will be
charged by the credit card processor based on the amount you are paying. There is no fee for an ACH (echeck) payment.
If you do not wish to pay your estimated taxes by credit card or ACH (e-check), scroll down to complete
and mail Form E-6 along with your payment.

Form

E-6

State Form 49102
(R9 / 12-20)

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.