Part 2 – Mandate for business tax filers: registration, procedures, and exceptions

January 9, 2013 – TaxTalk Blog

This is the second of a three-part series.

A couple of days ago we discussed the new electronic filing mandate for filing and remitting sales and withholding taxes. Today we’re talking about the INtax registration process, filing procedures, and possible exceptions to the mandate (there are a few, and most are short-term).

Since 2005, Indiana has offered an electronic filing and payment system for business taxpayers called INtax. The system allows business taxpayers to report and remit sales tax, withholding tax, tire tax, prepaid taxes, wireless prepaid taxes, and others at one site. Payment can be made through INtax or electronic funds transfer (EFT).

Coupon distribution change.

  • Those who are not registered to file and/or pay online currently receive coupons to submit and pay their trust taxes. Early, monthly, 4-week and seasonal filers receive these coupons every six months. Annual filers receive their coupon once a year. Since ALL Indiana businesses are now required to report and remit sales tax and withholding electronically, the distribution of these coupons has changed.
  • At the beginning of this year we will mail 6-month coupons to all who have not yet registered to file and pay electronically at the end of 2012, as well as to those who have approved exceptions.*
  • However, in mid-2013 the department will discontinue mailing coupons for sales and withholding. Moreover, the coupons will NOT be available upon request. This means taxpayers will need to report and remit electronically or fail to comply with the law.

Be sure to register for INtax or begin using a third-party agent rather than risk non-compliance and legal actions.

*Exceptions. The department recognizes that not all businesses will be able to comply with the law due to special circumstances. With that in mind, the department will allow a few exceptions.

The exceptions will include

  • Religious beliefs
  • Policy of organization that prohibits electronic filing (short-term exception)
  • No computer/Internet access (short-term exception)

Exception process.

  • Contact the department at (317) 232-2337 to present your case
  • The department will provide a form to be completed with an official request for an exception
  • A committee will approve or deny the request and send a letter with the decision

Get Departmental Notice #36, Electronic Filing and Payment Mandates, for more information about the new requirements.

Come back in a couple of days for information about how your tax practitioner can help you meet your filing requirement needs.

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