6-3-3-14.5. Credit for Amounts Expended by Teacher for Classroom Supplies
Sec. 14.5. (a) As used in this section, “classroom supplies” means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013). (b) Each taxable year, an individual employed as a teacher (as defined in IC 20-18-2-22(a)) is entitled to a credit against the […]
Chapter 3.5. Repealed
Repealed by P.L.51-1984, SEC.4.
6-3-3-14.6. Repealed
As added by P.L.213-2015, SEC.83. Amended by P.L.181-2016, SEC.26; P.L.217-2017, SEC.65. Repealed by P.L.108-2019, SEC.120.
Chapter 3.6. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-4-1. Who Must Make Returns
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 […]
Chapter 3.7. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-4-1.5. Returns Filed by Professional Preparers
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 […]
Chapter 3.8. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-4-2. Returns; Fiduciaries; Husband and Wife
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 […]
Chapter 3.9. Repealed
Repealed by P.L.51-1984, SEC.3.