New Filing Requirements for Indiana Nonprofits

The Indiana Department of Revenue recently announced an update to Information Bulletin #17 on taxation and filing requirements of nonprofit organizations.

Through calendar year 2022, nonprofits must submit Form NP-20 on or before the 15^th day of the 5^th month following the close of the taxable year. Starting in 2024, Indiana nonprofits will begin filing Form NP-20R, Nonprofit Organization’s Report, instead of NP-20A. The due date of the return will vary based on the last two digits of the organization’s federal employer identification number (FEIN). Form NP-20R will be due on:

• May 15, 2024, if the organization does not have a FEIN or the FEIN ends in 00 through 24.
• May 15, 2025, if the organization’s FEIN ends in 25 through 49.
• May 15, 2026, if the organization’s FEIN ends in 50 through 74.
• May 15, 2027, if the organization’s FEIN ends in 75 through 99

After the date shown above, the organization must file Form NP-20R by May 15 every fifth year.

Note: For the 2022 calendar year, neither the NP-20 nor the NP-20R needs to be filed in 2023.

The NP-20R can be filed using the department’s online e-services portal, the Indiana Taxpayer Information Management Engine (INTIME), by setting up an account at intime.dor.in.gov.

If you have questions regarding Information Bulletin #17, please contact our nonprofit team.

Visit irs.gov to read the Bulletin in its entirety.