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 Repealed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 Repealed by Acts 1980, P.L.61, SEC.15.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 […]
6-3-4-16.7. Reports in Electronic Format
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 […]
6-3-4-8.2. Income Withholding; Gambling Winnings
Sec. 8.2. (a) Each person in Indiana who is required under the Internal Revenue Code to withhold federal tax from winnings shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. (b) In addition to amounts withheld under subsection (a), every person […]
6-3-4-8.5. Liability of Transferee of Property
Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code. As added by Acts 1977(ss), P.L.4, SEC.12.
6-3-4-9. Reports of Payment to Recipients
Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to other persons of interest, rent, wages, salaries, premiums, annuities, compensation, remunerations, emoluments, other fixed or determinable means, profits and […]