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04 State Form 49103     Indiana Department of Revenue
          (R10 / 8-23)
05                                                     Schedule 8-D
06                      Schedule of Indiana Affiliated Group Members
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09         for Period Beginning Month _______________  Year _______ and Ending Month _______________ Year _______
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11 This schedule must be enclosed with Form IT-20 or Form URT-1 when filing on a consolidated basis.
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13 Complete each column listing all members of an affiliated controlled group included in the Indiana consolidated adjusted gross income 
14 tax or utility receipts tax return. All affiliated companies in the consolidated group are required to use the identical accounting period.
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16 Check column A if the corporation is a new addition to the Indiana affiliated group. Indicate the amount in column E if any estimated 
17 tax was separately paid by the affiliate under its ID number. Indicate in column F the date the corporation qualified to do business in 
18 Indiana.
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20                      Affiliated Entities Filing Consolidated Indiana Return
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22 A                  B                                C                    D                       E                 F
23 Check                                               Federal Employer     Date and state          Estimated tax     Qualifying 
   if new  Name/address of each affiliated corporation Identification Number
24                                                                          of incorporation        paid by affiliate date
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                             Instructions for Completing Schedule 8-D

Who May File a Consolidated Tax Return                             Example:
An election must be made by an affiliated group wishing to file    (1) Corporation A owns 80% of the voting stock 
a consolidated income tax return. An annual return, including          of Corporation B. Corporation B owns 80% of 
Schedule 8-D or an acceptable substitute schedule, is deemed           Corporation C. Corporations A, B, and C are 
an election to file a consolidated return by the corporations          members of an affiliated group.
listed in the return. Prior permission from the department to file (2) Corporation A owns 80% of Corporation B. 
a consolidated return is not necessary. However, an affiliated         Corporation A also owns 80% of Corporation C. 
group must obtain permission in writing from the department            Corporations A, B, and C are members of an 
to discontinue filing on a consolidated basis. In such a case,         affiliated group.
the group must make a separate application showing good 
cause why the filing change should be permitted on or before  Each member of an affiliated group is deemed affiliated with 
the date the returns are filed. The request for permission to  every other member. Brother-sister corporations (having a 
discontinue filing consolidated must include the reasons for       common owner that is not a parent corporation but themselves 
desiring the discontinuance and should be addressed to:            owning  no  stock  in  each  other)  do  not  satisfy  the  80% 
                                                                   ownership requirement and are therefore not permitted to file 
          Indiana Department of Revenue                            a consolidated return.
                     Tax Policy Division
          100 N Senate Ave, N248, MS 102                           Liability of Each Corporate Member for Returns and Tax   
                Indianapolis, IN 46204-2253                        The fact that a certain member corporation is designated 
                                                                   and approved to make the consolidated return for the group 
Adjusted Gross Income Tax Act                                      will not relieve any member of liability for filing the return and 
An affiliated group (as defined under I.R.C. Sec. 1504) has  paying tax for the group. The group and each member thereof 
the privilege of filing a consolidated adjusted gross income  is jointly and severally liable. The corporation chosen to file 
tax return as provided in Indiana Code (IC) 6-3-4-14. The  the affiliated group's first consolidated return will continue 
Indiana consolidated adjusted gross income tax return must  to file the return and pay the tax due with the return unless 
include any member of the affiliated group having income or  permission is granted by the department to change filing 
loss attributed to Indiana during the year.                        members.

Utility Receipts Tax Act                                           Enclose completed Schedule 8-D when filing a consolidated 
The utility receipts tax was repealed effective July 1,            tax return with Form IT-20 or Form URT-1.
2022. However, this form may be used to file or amend a 
consolidated utility receipts tax returns for tax years that 
include periods prior to that date.

Corporations may file a consolidated utility receipts tax 
return if they are incorporated or qualified to do business in 
Indiana, are affiliated as defined in  IC 6-2.3-6-5, and elect 
to file a consolidated return at the time the first annual return 
is filed. Affiliated for utility receipts tax purposes means 1 
corporation owns at least 80% of the voting stock of another 
corporation,  exclusive  of  directors'  qualifying  shares. An 
affiliated group is a group of such corporations linked together 
by the 80% ownership of 1 with another. This definition does 
not include an S corporation.

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