Indiana Form RP-11 is an annual information return that consolidated sales tax filers submit to the Indiana Department of Revenue (DOR), breaking the year’s total sales tax collections down by the county where each location collected them. No payment goes with it; the tax itself was already remitted with your regular consolidated filings. The return is due January 31 following the close of the tax year and can only be filed online through INTIME.1Indiana Department of Revenue. Business FAQ
Who Has to File It
The RP-11 is for businesses that file consolidated sales tax returns, meaning one entity remits Indiana sales tax for multiple locations under a single account rather than filing a separate return for each site.1Indiana Department of Revenue. Business FAQ A retailer with one location in one county generally doesn’t need it, because the regular sales tax return already shows where the tax was collected. Even so, if all of your consolidated locations happen to sit in the same county, you still have to complete and file the RP-11.2Indiana Department of Revenue. Instructions for Completing Form RP-11
Out-of-state sellers are treated the same way. A remote seller whose gross revenue from sales into Indiana exceeds $100,000 in the current or previous calendar year must register for a retail merchant’s certificate and collect Indiana sales tax, and if that registration results in a consolidated account, the RP-11 requirement follows.3Indiana Department of Revenue. Remote Seller
What Goes on the Form
Pull all of the consolidated sales tax returns you filed during the tax year before you start. Every number on the RP-11 traces back to them.
Section A: Home Office County
Enter the name or code number of the county where your home office is located, meaning the location from which you remitted your consolidated returns during the tax year. If your home office is outside Indiana, enter “00.”2Indiana Department of Revenue. Instructions for Completing Form RP-11
Section B: Annual Totals
Section B has four lines matching lines 1 through 4 of the standard Indiana sales tax return. For each line, add that line’s amount across every consolidated return you filed during the year and enter the total. Do not include:
- Metered pump motor fuel sales tax, which is reported separately.
- Local sales tax collections, such as county food and beverage taxes.
- Innkeeper’s tax, which has its own return.
- Use tax. Only sales tax belongs on the RP-11.
If your accounting system lumps these categories together, strip them out before entering your figures.2Indiana Department of Revenue. Instructions for Completing Form RP-11
Section C: County-by-County Breakdown
For every Indiana county where your consolidated locations collected sales tax, enter the amount actually collected there during the year. The total at the bottom of Section C must equal the figure on line 4 (total tax collected) in Section B. A mismatch is the most common reason the DOR flags an RP-11 for review, so reconcile before filing.2Indiana Department of Revenue. Instructions for Completing Form RP-11
How and When to File
The RP-11 is due January 31 following the close of the tax year and must be filed online through Indiana’s INTIME (Indiana Taxpayer Information Management Engine) portal.1Indiana Department of Revenue. Business FAQ Paper submissions are not accepted.
Log into your INTIME account at intime.dor.in.gov, open your consolidated sales tax account, and find the RP-11 return for the applicable year. The portal walks through each section and runs basic math checks before submission. Save the electronic confirmation. Because this is an information return, no payment travels with it; the sales tax itself should already have been remitted with your regular consolidated filings.2Indiana Department of Revenue. Instructions for Completing Form RP-11
What Happens If You File Late or Not at All
Indiana Code 6-8.1-10-6 governs penalties for failing to file an information return like the RP-11.1Indiana Department of Revenue. Business FAQ The form carries no tax of its own, but missing the January 31 deadline or skipping the filing can trigger penalties and draw attention to the underlying sales tax account. The DOR may also assess interest at 2% on any related underpayment it uncovers during a review.4Indiana Department of Revenue. Fines, Fees and Penalties
A missing RP-11 also tells the DOR your county-level allocations haven’t been verified, which can prompt a broader look at the consolidated account. Filing on time avoids that even when the numbers are straightforward.
Records to Keep
Hold onto every consolidated sales tax return filed during the year, together with the transaction records that feed Section C. Indiana generally applies a three-year audit window, but keeping records at least four years leaves a margin if questions come up later. Store the INTIME confirmation with those records so you can show the return was submitted on time if asked.