K-1 General Requirements
- Electronic Medium: Files must be submitted on CD or DVD.
- Send to:
Indiana Department of Revenue
Attn: Supervisor, Open and Sort (K-1)
7811 Milhouse Road, Suite P
Indianapolis IN 46241-9612
- File Format: File should be unlabeled file of unblocked, fixed length plain text records. All records are the same length.
- Label: CD or DVD or disk (or the case or sleeve) must be labeled with the following:
- “Indiana K-1 Schedule Data”
- Submission Date
- Paid Preparer or Taxpayer Information:
Contact Telephone Number
Contact E-mail Address (optional)
- Name of software product used to create the file.
- Multiple CD/Disk/DVD Submissions: Please label “1 of X”, “2 of X” etc. where “X” indicates the total number of CDs, DVDs or disks being submitted. Each CD, DVD or disk must be independent, starting with a Preparer Record and ending with an End of File Record.
- Multiple Taxpayers: Preparer may include records for multiple taxpayers in a file, but taxpayer information record (Type B) must precede individual detail records (Type C) for that taxpayer.
- Formatting Fields (See Data Type column): Numeric fields should be right justified and zero filled. Alphanumeric fields should be left justified and space filled.
X – Alphanumeric
N – Numeric --- 13, 2 means a total of 13 digits, 2 of which are decimal places with the decimal implied.
- Signs for Numeric Fields: Sign fields associated with numeric fields are in a separate field following the amount field. The sign fields associated the numeric fields should contain a space to indicate positive numbers and a “-“ to indicate negative numbers.
- Amendments: Amended submissions must be clearly marked “Amended” and contain all four record types. Amended submissions should be an entire replacement for the particular partnership/corporation. The taxpayer record contains a field to indicate the file is amended.
Four Record types:
- "A" Preparer Information (beginning of file record) – 1 record type A per CD/DVD/disk.
- "B" Taxpayer (Corporation or Partnership) Information – 1 record type B for each corporation or partnership. Multiples are allowed, but each must be followed by at least one record type C.
- "C" Partner/Shareholder Financial Detail Records – 1 record type C for each partner in a partnership or shareholder in a corporation. Multiples are anticipated after each B record.
- "D" End of File Record – must include count of records (including the end of file record) included and must end with an end of file marker – 1 record type D per CD/DVD/disk.
Questions regarding these specifications should be sent to Forms@dor.in.gov