Form E-6 at a glance
What it is: Indiana Form E-6, Estimated Quarterly Income Tax Returns, can be used during the current calendar or fiscal year to open a new estimated account and receive preprinted Corporate Estimated Quarterly Income Tax Returns, Form IT-6.
Where and when to file: Mail the completed Form E-6 to: Indiana Department of Revenue, Corporate Tax Division, P.O. Box 7228, Indianapolis, IN 46207-7228
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.
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.
A filled-in Form E-6 example: a corporation opens a new estimated account
How to fill out Form E-6, box by box
Federal Employer Identification Number and Indiana Taxpayer Identification Number
Enter the Federal Employer Identification Number and the Indiana Taxpayer Identification Number Location.
Check If This Is for a New Estimated Account
Check If This Is for a New Estimated Account 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 new address when showing a new corporate mailing address.
Name of Corporation or Organization, Street, City and Tax Year Ending
Enter A. Name of Corporation or Organization, B. Street, C. City, D. State, E. ZIP Code, F. Indiana County and H. Tax Year Ending Month Year.
A corporation filing an annual return on a consolidated basis must file this form under the reporting corporation's name and FEIN.
Quarter and amount paid
If you are remitting a payment with this form, indicate quarter and amount paid: Enter 1, 2, 3, 4, or 5 as the Quarter and the Amount.
If a payment is being submitted with this form, make the check payable (in U.S. funds) to the Indiana Department of Revenue.
Include payment if Form E-6 is submitted within 30 days of the due date of your quarterly return.
Make a timely (fifth quarter) payment by the original due date when an extension of time to file the annual return is requested.
Enter next starting quarter needed
Be sure to check the space corresponding to the number of remaining estimated quarterly returns (Form IT-6) needed, after Enter next starting quarter needed.
If preprinted returns are not needed for the current year, please briefly explain on the dotted line after No returns needed, explain.
Signature, date, title and telephone
Sign on the Signature line and enter the Date, Title and Telephone.
More rules for Form E-6
Businesses can pay their estimated taxes owed to DOR or view their payment history online at INTIME.dor.in.gov: select the "Get Started" link, then select "Make a payment" under "Payments".
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 and view by clicking on "Get Started".
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.
Taxpayers required to file corporate estimated quarterly income tax returns use Form IT-6 unless the remittance is made via electronic funds transfer (EFT).
Common questions about Form E-6
Is there a deadline?
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.
Where do I file it?
Mail the completed Form E-6 to: Indiana Department of Revenue, Corporate Tax Division, P.O. Box 7228, Indianapolis, IN 46207-7228
Are there fees?
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 (e-check) payment.
Is there a penalty?
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.
When is this form not the right one?
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.
Sources
[1] Form E-6 (R9 / 12-20), Request for Indiana Corporate Estimated Quarterly Income Tax Returns, Indiana Department of Revenue (the Official source link on this page).