6-3-4.5-8. Filing of Amended Partnership Return; Remittance; Tiered Partners; Direct or Indirect Partners; Payment of Tax; Tax Attributes
Sec. 8. (a) If a partnership: (1) determines that it did not correctly report any tax attribute for a taxable year; (2) determines that it did not correctly allocate any tax attribute for a taxable year; or (3) receives final federal adjustments as a result of a federal partnership audit or administrative adjustment request for […]
6-3-4.5-9. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law
Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022. Sec. 9. (a) Partnerships and partners shall report final federal adjustments arising from a partnership level audit or an administrative adjustment request and make payments as required under this section. (b) Final federal adjustments subject to the requirements […]
6-3-4-15.7. Annuity, Pension, Retirement, or Other Deferred Compensation Plans; Withholding Requests; Payor Responsibility; Guidelines; Designation of Local Income Tax Liability
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 […]
6-3-4-6. Furnishing Federal Return to Department; Notice of Modification; Amended Returns
Sec. 6. (a) Any taxpayer, upon request by the department, shall furnish to the department a true and correct copy of any tax return which the taxpayer has filed with the United States Internal Revenue Service which copy shall be certified to by the taxpayer under penalties of perjury. (b) Each taxpayer shall notify the […]
6-3-4-16. Procedures to Implement Crosschecks Between Certain Forms
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.
6-3-4-7. Repealed
Formerly: Acts 1963(ss), c.32, s.407. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-4-16.3. Corporations; Electronic Return; Exceptions
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 […]
6-3-4-8. Income Withholding; Wages; Reports; Penalties
Sec. 8. (a) Except as provided in subsection (d), every employer making payments of wages subject to tax under this article, regardless of the place where such payment is made, who is required under the provisions of the Internal Revenue Code to withhold, collect, and pay over income tax on wages paid by such employer […]
6-3-4-16.5. Electronic Filing; Withholding
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. […]
6-3-4-8.1. Monthly Return and Remittance; Periodic Deposit and Informational Return; Online Tax Filing; Notice to Employers
Sec. 8.1. (a) Any entity that is required to file a monthly return and make a monthly remittance of taxes under sections 8, 12, 13, and 15 of this chapter shall file those returns and make those remittances twenty (20) days (rather than thirty (30) days) after the end of each month for which those […]