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Regular corporations pay to the State of
Indiana the greater of Gross Income Tax or Adjusted Gross Income Tax,
plus Supplemental Net Income Tax. Corporate taxes are filed on
Form IT-20 at the state level. A corporation whose estimated tax
liability exceeds $1,000.00 annually must file estimated tax
payments. The quarterly estimated income tax payments are
submitted with Indiana quarterly return, Form IT-6. The due dates
for estimated income tax payments for calendar year corporate taxpayers
are April 20, June 20, September 20, and December 20 of the taxable
year. Fiscal year corporate filers must remit by the 20th day of
the fourth, sixth, ninth, and twelfth month of their tax year. |
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