Indiana Form BT-1C, titled “Application for Consolidated Tax Filing Number,” is an application used by businesses to request permission to file consolidated returns for Sales Tax or Food and Beverage Tax. This form allows businesses to report sales tax or food and beverage tax for multiple locations under a single consolidated account, simplifying the filing process. The form applies to businesses that wish to combine their tax filings, either within the same city, same town, county, or specific boundaries like County Innkeepers Tax. Businesses must fill out this form to apply for a consolidated tax filing number and submit it for approval by the Indiana Department of Revenue.
How to File Indiana Form BT-1C
- Obtain the Form: You can access Form BT-1C through the Indiana Department of Revenue website or request a paper form.
- Complete the Form: Follow the line-by-line instructions below to fill out the form.
- Submit the Form: Once completed, submit the form to the Indiana Department of Revenue by mailing it to P.O. Box 6197, Indianapolis, IN 46206-6197.
- Wait for Processing: It may take 4 to 6 weeks for your application to be processed. Ensure that all required information is filled out completely to avoid delays.
How to Complete Indiana BT-1C Form
- Taxpayer Identification Number: Enter your 10-digit Taxpayer Identification Number (TID). This number is issued if your business has previously registered with the Indiana Department of Revenue. It can be found on your Registered Retail Merchant Certificate.
- Federal Identification Number: Enter your 9-digit Federal Identification Number (FID). This number is required for partnerships and corporations. You can obtain it by filling out IRS Form SS-4, available through the IRS.
- Name of Contact Person: Enter the full name of the individual who is responsible for handling tax matters for your business. This is typically someone who manages financial or accounting records.
- Contact Person’s Daytime Telephone Number: Provide a daytime phone number for the contact person listed above. This is to ensure the Indiana Department of Revenue can reach the right individual regarding any questions related to the application.
- List All Business Locations for Consolidated Filing: Provide details of all locations that will be included in the consolidated filing. For each location, include:
- LOC#: The 3-digit location number associated with each business location. This can be found on your Registered Retail Merchant Certificate.
- Business Location Name: The name of the business or DBA (doing business as) name.
- Street Address: The physical street address of the business location.
- City: The city where the business is located.
- State: The state where the business is located (in this case, Indiana).
- ZIP Code: The ZIP code for the business location.
- Signature Section: The form must be signed by the business owner, general partner, corporate officer, or resident agent of the company. This signature certifies that the information provided is accurate and that the business is applying for consolidated tax filing in compliance with Indiana law. You must also include the title of the individual signing and the date of signature.
Additional Instructions for Food and Beverage Tax Filing
- For Food and Beverage (FAB) Tax, you must ensure that all locations requesting to file consolidated returns are within the same taxing boundary. Locations can be within the same county, city, or town but must remain within a single tax boundary.
- For instance, if you have multiple locations within a specific county, you can file a consolidated return for that entire county. However, if some locations fall within different cities or towns, you may need to file separate returns for each area.
Final Submission
Once the form is complete, ensure all sections are filled accurately to avoid delays. Mail the completed form to the address provided above. If you have any further questions, you can contact the Indiana Department of Revenue at (317) 232-2240.