Indiana URT-1

The Indiana Utility Receipts Tax (URT) is imposed on entities that provide utility services in the state, and the tax applies to the gross receipts of these services. The 2026 Indiana Utility Receipts Tax Return, Form URT-1, is used by utility providers to report their taxable receipts and calculate their tax liability for the year. The tax applies to entities providing services such as electricity, natural gas, water, telecommunications, and steam, among others. This return is due annually, and it includes sections to report taxable receipts, deductions, tax due, credits, and payments. The tax rate for 2026 is 1.46%, and the return must be filed and paid on time to avoid penalties and interest.

How to File the Indiana Utility Receipts Tax Return

To file the Indiana Utility Receipts Tax Return, complete the URT-1 form with the appropriate taxable receipts, deductions, and tax calculations. The form includes sections for reporting receipts, calculating the taxable amount, determining the tax due, and applying any credits or payments. The form should be submitted to the Indiana Department of Revenue either through INTIME (Indiana’s online tax portal) or by mail. Be sure to provide all the required information to ensure that your return is processed accurately.

How to Complete the Indiana Utility Receipts Tax Return: Line-by-Line Instructions

Section 1: Taxpayer Information

1. Name
   • Line 1: Enter the legal name of the taxpayer or business filing the return.
2. Federal Employer Identification Number (FEIN)
   • Line 2: Enter the 9-digit Federal Employer Identification Number (FEIN) assigned to the taxpayer.
3. Street Address
   • Line 3: Enter the taxpayer’s business address, including street number, city, state, and ZIP code.
4. County Code
   • Line 4: Enter the 2-digit county code where the business is located.
5. Telephone Number
   • Line 5: Enter the business’s telephone number for contact purposes.
6. Accounting Method
   • Line K: Check the box to indicate the accounting method used: Cash or Accrual.
7. Extension Status
   • Line L: Check “Yes” or “No” to indicate if you have an approved extension of time to file the return (federal Form 7004 or electronic extension).
8. Business Type
   • Line M: Check all boxes that apply to the entity, such as Initial Return, Final Return, Consolidated Return, or if the business is in bankruptcy.

Section 2: Taxable Receipts

9. Retail Sale of Utility Services
   • Line 1: Enter the total amount of taxable receipts from retail sales of utility services.
10. Judgments or Settlements
    • Line 2: Enter the amount of receipts from judgments or settlements as compensation for lost retail sales.
11. Sales to Resellers
    • Line 3: Enter the amount of receipts from sales to resellers if the utility is used in hotels, mobile home parks, or marinas.
12. Sales of Water or Gas for Re-bottling
    • Line 4: Enter the amount of receipts from the sale of water or gas to another for re-bottling.
13. Installation, Maintenance, and Leasing Services
    • Line 5: Enter receipts from installation, maintenance, repair, equipment leasing services, and charges for the removal of equipment.
14. Other Receipts
    • Line 6: Enter all other receipts not segregated between retail and nonretail transactions.
15. Total Taxable Receipts
    • Line 7: Add Lines 1 through 6 to calculate the total taxable receipts for the year.

Section 3: Deductions

16. Annual Taxpayer Deduction
    • Line 8: Enter the annual taxpayer deduction of $83.33 per month, multiplied by the number of months in your taxable year.
17. Bad Debts
    • Line 9: Enter any bad debts from utility receipts if you are an accrual basis taxpayer.
18. Depreciation on Resource Recovery Systems
    • Line 10: Enter any depreciation deductions for resource recovery systems if applicable.
19. Exempt Receipts
    • Line 11: Enter any receipts exempt from taxation under the Mobile Telecommunications Sourcing Act or IC 6-8.1-15.
20. Receipts for Customarily Returned Containers
    • Line 12: Enter the amount paid for customarily returned empty reusable containers.
21. Receipts from Sale of Bottled Water or Gas
    • Line 13: Enter receipts from the sale of bottled water or gas that was previously taxed.
22. Total Deductions
    • Line 14: Add Lines 8 through 13 to calculate the total deductions.

Section 4: Taxable Utility Receipts

23. Indiana Taxable Utility Receipts
    • Line 15: Subtract Line 14 (Total Deductions) from Line 7 (Total Taxable Receipts). This gives you the Indiana taxable utility receipts.

Section 5: Tax and Credits

24. Utility Receipts Tax Due
    • Line 16: Multiply the amount on Line 15 by 1.46% (.0146) to calculate the utility receipts tax due.
25. Sales/Use Tax Due
    • Line 17: If applicable, report any sales or use tax due.
26. Estimated Payments Made
    • Line 18: List the quarterly estimated utility receipts tax payments made throughout the year.
27. Prior Year Overpayment Credit and Extension Payment
    • Line 19: Enter any overpayment from the prior year or extension payments made.
28. Other Tax Credits
    • Line 20: Enter the name and amount of any other allowable tax credits.
29. Total Payments and Credits
    • Line 21: Add Lines 18 through 20 to calculate your total payments and credits.
30. Net Tax Due
    • Line 22: Subtract Line 21 from the sum of Lines 16 and 17 to determine your net tax due.
31. Penalty for Underpayment
    • Line 23: If applicable, calculate any penalty for underpayment of estimated tax.
32. Interest
    • Line 24: If your payment is made after the original due date, calculate and enter interest based on the Department’s rates.
33. Penalty for Late Payment
    • Line 25: Calculate any penalty for late payment as per the instructions.
34. Total Amount Owed
    • Line 26: Add Lines 22 through 25 to determine the total amount owed.
35. Overpayment
    • Line 27: If applicable, calculate any overpayment by subtracting Lines 16, 17, and 23-25 from Line 21.
36. Refund or Credit
    • Line 28: Enter the portion of overpayment you wish to receive as a refund.
37. Overpayment Credit
    • Line 29: If you wish to apply your overpayment to the next year’s tax liability, enter the amount here.

Section 6: Certification and Signature

38. Signature
    • Line 30: Sign and date the form to certify that the information is true and correct.

Additional Information

• Online Filing: You can file the return electronically through INTIME, Indiana’s online tax portal.
• Quarterly Estimated Payments: If your utility receipts tax liability exceeds $2,500, you are required to file quarterly estimated payments.
• Extension: If you need additional time to file, you can apply for an extension through the Indiana Department of Revenue.