The low temperature hidden order state of URu$_2$Si$_2$ has long been a subject of intense speculation, and is thought to represent an as yet undetermined many-body quantum state not realized by other known materials. Here, X-ray absorption spectrosc
opy (XAS) and high resolution resonant inelastic X-ray scattering (RIXS) are used to observe electronic excitation spectra of URu$_2$Si$_2$, as a means to identify the degrees of freedom available to constitute the hidden order wavefunction. Excitations are shown to have symmetries that derive from a correlated $5f^2$ atomic multiplet basis that is modified by itinerancy. The features, amplitude and temperature dependence of linear dichroism are in agreement with ground states that closely resemble the doublet $Gamma_5$ crystal field state of uranium.
