Sec. 1. Returns with respect to taxes imposed by this act shall be made by the following: (1) Every resident individual having for the taxable year gross income in an amount greater than the modifications provided under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4). (2) Every nonresident individual having for the taxable year any gross income from […]
Sec. 1.5. (a) If a professional preparer files more than: (1) one hundred (100) returns in a calendar year before 2012; (2) fifty (50) returns in calendar year 2012; and (3) ten (10) returns in a calendar year after 2012; for persons described in section 1(1) or 1(2) of this chapter, in the immediately following […]
Sec. 10. (a) Except as provided in subsection (b), every partnership doing business in this state, every partnership any partner of which is a resident, and every partnership which has gross income derived from sources within this state, shall make a return for each taxable year on a form to be prescribed by the department, […]
Sec. 11. (a) A partnership as such shall not be subject to the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7. Persons or corporations carrying on business as partners shall be liable for the adjusted gross income tax only in their separate or individual capacities. In determining each partner’s adjusted gross income, […]
Sec. 12. (a) Every partnership shall, at the time that the partnership pays or credits amounts to any of its nonresident partners on account of their distributive shares of partnership income, for a taxable year of the partnership, deduct and retain therefrom the amount prescribed in the withholding instructions referred to in section 8 of […]
Sec. 13. (a) Every corporation which is exempt from tax under IC 6-3 pursuant to IC 6-3-2-2.8(2) shall, at the time that it pays or credits amounts to any of its nonresident shareholders as dividends or as their share of the corporation’s undistributed taxable income, withhold the amount prescribed by the department. Such corporation so […]
Sec. 13.5. (a) The following definitions apply throughout this section: (1) “Initial recipient” means a person or entity to whom prize money is paid by a payor. (2) “Payor” means a promoter, sanctioning body, or designee of the promoter or sanctioning body that first pays prize money to a race team or any other person […]
Sec. 14. (a) An affiliated group of corporations shall have the privilege of making a consolidated return with respect to the taxes imposed by IC 6-3. The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have been members of the affiliated group […]
Sec. 15. (a) A trust or estate shall, at the time that it distributes income (except income attributable to interest or dividends) to a nonresident beneficiary, deduct and retain therefrom the amount prescribed in the withholding instructions referred to in section 8 of this chapter. The trust or estate so distributing income to a nonresident […]
Sec. 15.1. For purposes of IC 6-3-4-12, IC 6-3-4-13, and IC 6-3-4-15, the department may: (1) prescribe procedures by which a pass through entity remits tax on behalf of partners, shareholders, and beneficiaries who are considered residents for purposes of those sections in the same manner as tax is remitted for partners, shareholders, and beneficiaries […]
Sec. 15.7. (a) The payor of a periodic or nonperiodic distribution under an annuity, a pension, a retirement, or other deferred compensation plan, as described in Section 3405 of the Internal Revenue Code, that is paid to a resident of this state shall, upon receipt from the payee of a written request for state income […]
Sec. 16. For individual income tax returns filed after December 31, 2010, the department shall develop procedures to implement a system of crosschecks between: (1) employer WH-3 forms (annual withholding tax reports) with accompanying W-2 forms; and (2) individual taxpayer W-2 forms. As added by P.L.146-2008, SEC.321.
Sec. 16.3. (a) For taxable years ending after December 31, 2021, a corporation other than a corporation described in IC 6-3-2-2.8(2) subject to tax under this article and that has more than one million dollars ($1,000,000) in gross income (as defined in Section 61 of the Internal Revenue Code) for the taxable year shall file […]
Sec. 16.5. (a) This section applies to: (1) Form W-2 federal income tax withholding statements; (2) Form W-2G certain gambling winnings; (3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; and (4) Form WH-3 annual withholding tax reports; filed with the department after December 31, 2012. […]
Sec. 16.7. (a) For taxable years ending after December 31, 2019, a partnership that is required to provide twenty-five (25) or more schedules K-1 of form IT-65 to partners or a corporation that is required to provide twenty-five (25) or more schedules K-1 of form IT-20S to shareholders must file all such schedules in an […]
Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall: (1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(h) of this chapter, section 15.7(a)(3) of this chapter, and IC 6-3.6-8-5 for each county; and (2) make the quarterly […]
Sec. 2. (a) If an individual is deceased, the return of such individual shall be made by the individual’s executor, administrator, or other person charged with the property of such decedent. (b) If an individual is unable to make a return, the return of such individual shall be made by a duly authorized agent, the […]
Note: This version of section effective 1-1-2023. See also preceding version of this section, effective until 1-1-2023. Sec. 3. (a) Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following: (1) The 15th day of the fourth month following […]
Note: This version of section effective until 1-1-2023. See also following version of this section, effective 1-1-2023. Sec. 3. Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following: (1) The 15th day of the fourth month following the […]
Formerly: Acts 1963(ss), c.32, s.404; Acts 1965, c.233, s.18; Acts 1969, c.326, s.5; Acts 1973, P.L.49, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.10; Acts 1980, P.L.61, SEC.5; Acts 1981, P.L.77, SEC.13; P.L.82-1983, SEC.8; P.L.92-1987, SEC.3; P.L.63-1988, SEC.7; P.L.1-1991, SEC.52; P.L.8-1996, SEC.4. Repealed by P.L.260-1997(ss), SEC.95.
