reglab/housing_qa huggingface dataset:
IN Code § 6-3-4-16.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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.(b) If an employer or any person or entity acting on behalf of an employer files more than twenty-five (25):(1) Form W-2 federal income tax withholding statements;(2) Form W-2G certain gambling winnings; or(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions;with the department in a calendar year, all forms and Form WH-3 annual withholding tax reports filed with the department in that calendar year by the employer or the person or entity acting on behalf of the employer must be filed in an electronic format specified by the department.As added by P.L.113-2010, SEC.57. Amended by P.L.137-2012, SEC.59; P.L.234-2019, SEC.14.
IN Code § 6-3-4-16.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 electronic format specified by the department.(b) For taxable years ending after December 31, 2021, an estate or trust required to provide ten (10) or more schedules K-1 of form IT-41 to beneficiaries must file all such reports in an electronic format specified by the department.(c) If the department receives a form IT-65, form IT-20S, or form IT-41 with more than fifty (50) schedules K-1 in a format other than the electronic format specified by the department, the department may provide written notification to the partnership, estate, or trust that the department will consider the schedules to not be filed until the schedules have been filed in the specified electronic format.As added by P.L.234-2019, SEC.15. Amended by P.L.146-2020, SEC.27.
IN Code § 6-3-4-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-17. Quarterly Reports Concerning Local Income Taxes

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 report available to county auditors within forty-five (45) days after the end of the calendar quarter.As added by P.L.146-2008, SEC.322. Amended by P.L.42-2011, SEC.14; P.L.197-2016, SEC.29.
IN Code § 6-3-4.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-3. Department Audit or Investigation; Tax Attribute; Preliminary Report; Report of Proposed Partnership Adjustments

Sec. 3. (a) If the department conducts an audit or investigation of a partnership, and the department determines that the partnership:(1) did not correctly report any tax attribute for a taxable year; or(2) did not correctly allocate any tax attribute for a taxable year;the department may adjust or reallocate the tax attribute. If the department makes an adjustment or reallocation to one (1) or more tax attributes, the department shall provide a report of partnership adjustments for the taxable year to the partnership.(b) The preliminary report of partnership adjustments shall list:(1) the department's adjustments to tax attributes; and(2) the allocation of the department's adjustments to all affected direct partners.(c) If the preliminary report of partnership adjustments for a taxable year results in either:(1) a potential increase in tax to one (1) or more direct partners; or(2) if the partnership reported tax attributes that would result in a refund of tax to one (1) or more partners, a reduction in that refund;such report shall be treated as a proposed assessment under IC 6-8.1-5 to the partnership.(d) If the result for partnership adjustments for a taxable year results in:(1) no direct increase in tax to any direct partner; and(2) a change in tax attributes to one (1) or more direct partners that would result in a refund in excess of any refund claimed;the department shall issue a report of proposed partnership adjustments to the partnership reflecting such adjustments. Any refund arising from a report of proposed partnership adjustments shall be issued to the partners, subject to the partner claiming the refund and any statute of limitations on such refunds. In the case of partnership adjustments otherwise described in this subsection that result from a partnership adjustment described in subsection (c), all such partnership adjustments shall be treated as adjustments to which subsection (c) applies.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-4. Partnership's Right to Protest and Appeal

Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5, including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-5. Final Report; Timing; Protest; Appeal; Settlement Agreement

Sec. 5. (a) For purposes of this chapter, a report of partnership adjustments for a taxable year is considered a final report of partnership adjustments upon the latest of:(1) the last day a protest of the report of proposed partnership adjustments could have been filed by the partnership, if no protest is filed;(2) if a protest is filed, but no original tax appeal is filed pursuant to IC 6-8.1-5, the last day on which an original tax appeal could have been filed;(3) if an original tax appeal has been filed, the last day on which no further appeal may be taken from a decision requested; or(4) the date set in subsection (b).(b) If, upon protest or appeal, an adjustment in a report of proposed partnership adjustments is determined to be incorrect, the department shall issue a report of final partnership adjustments consistent with the determination not more than one hundred eighty (180) days after the determination is otherwise determined to be final under subsection (a)(1) through (a)(3). If the report of final partnership adjustments is not issued within one hundred eighty (180) days, one (1) day for each day that the report of final partnership adjustments is issued after the one hundred eighty (180) day deadline is added to the deadline for which a partnership or tiered partner may act without being subject to assessment under section 18 of this chapter. In the case of a partnership with multiple tiers, this extension applies to each tier.(c) Notwithstanding subsection (a), if the partnership and the department enter into a settlement agreement under IC 6-8.1-3-17 to resolve all matters related to the report of proposed partnership adjustments for a taxable year, the report of final partnership adjustments for that taxable year reflected in the agreement shall be issued final one hundred eighty (180) days after the date of the signature of the last party required to sign the agreement.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-6. Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election

Sec. 6. (a) Once a report of partnership adjustments is considered final, the partnership shall, not later than the applicable deadline:(1) supply to its direct partners and the department a partner level adjustments report attributable to each partner in the form and manner prescribed by the department; and(2) remit any composite tax or withholding tax due under IC 6-3-4-12 or IC 6-5.5-2-8.(b) If the partner is a tiered partner, the tiered partner shall, not later than the applicable deadline for the tiered partner:(1) file an amended return for the taxable year and for any other affected year reporting its share of the adjustments;(2) supply its owners or beneficiaries and the department amended statements reflecting the adjustments attributable to the owner or beneficiary, or a report, in the form and manner prescribed by the department; and(3) remit any tax due under IC 6-3, IC 6-3.6, or IC 6-5.5, including any composite tax or withholding tax due under IC 6-3-4-12, IC 6-3-4-13, IC 6-3-4-15, and IC 6-5.5-2-8.(c) Upon receipt of a partner level adjustments report or any statement from tiered partners arising from a partner level adjustments report, the taxpayer receiving the report or statement shall file an amended return for the taxable year reporting the adjustments along with any other affected year and remit any tax due not later than the applicable deadline for the partner.(d) Notwithstanding any other provision of this chapter or IC 6-3-4-11:(1) A partnership that has been issued a report of proposed partnership adjustments, or a tiered partner that is a partnership that has received a partner level adjustment report or statement arising from a report of final partnership adjustments, may elect to pay any tax due arising from a report of final partnership adjustments.(2) Such election must be filed with the department not later than sixty (60) days after the department issues the report of proposed partnership adjustments or, in the case of an election by a tiered partner, not later than the date by which the tiered partner is required to file an amended return under this section.(3) The computation of tax and other provisions governing this election shall be in a manner consistent with an election under section 9(c) of this chapter.(4) If a partnership has made an election under this chapter to report and remit any tax due at the partnership level for a taxable year, the partnership shall be considered to have made a timely election under this subsection with regard to any adjustments in the report of partnership adjustments for that taxable year.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes

Sec. 7. (a) If the department receives the partner level adjustments report or statement required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department, the department shall issue an assessment to the taxpayer of any tax due.(b) For purposes of any assessment, protest, and litigation related to a partner level adjustments report or statement arising from a partner level adjustments report, any adjustments to tax attributes reported in the partner level adjustments report shall be final.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-10. Reporting and Payment Requirements; Tiered Partners; Rules

Sec. 10. (a) The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners, owners, and beneficiaries of those tiered partners that are subject to tax under IC 6-3 or IC 6-5.5, are subject to the reporting and payment requirements of section 8 of this chapter.(b) The tiered partners who are partnerships are entitled to make the elections provided by section 9(c) of this chapter, provided that such an election is made not later than the due date by which the tiered partner is otherwise required to furnish statements or other reports to its partners under section 8(b)(2) of this chapter.(c) The department may adopt rules under IC 4-22-2 to establish procedures and interim time periods for the reports and payments required by tiered partners and their partners, owners, and beneficiaries and for making the elections under section 9(c) of this chapter.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-11. Procedures; Alternative Reporting and Payment Method; Application; Timing

Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes due. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in section 9(c)(1) of this chapter.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-12. Irrevocable Election; No Deduction or Credit; Other State or Local Tax Jurisdictions

Sec. 12. (a) The election made pursuant to section 9(c) of this chapter is irrevocable unless the department, in its discretion, determines otherwise.(b) If properly reported and paid by the audited partnership or tiered partner, the amount determined under section 9(c)(2) of this chapter or similarly under an optional election under section 11 of this chapter, will be treated as paid in lieu of taxes owed by its direct and indirect partners, to the extent applicable, on the same final federal adjustments. The direct partners or indirect partners may not take any deduction or credit for this amount or claim a refund of the amount in this state. However, nothing in this subsection shall preclude a direct partner from claiming a credit for any amounts paid by the audited partnership or tiered partner on the direct partner's behalf to another state or local tax jurisdiction in accordance with provisions in IC 6-3-3-3 and IC 6-3.6-8-6.(c) If the department determines that a partnership made an election under section 9(c) of this chapter that was improper with regard to one (1) or more partners or adjustments, the department may treat the election as invalid with regard to the partners or adjustments and treat any tax applicable to such partners as tax withheld by the partnership on any affected partner's behalf.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-13. Designation of a State Partnership Representative; Qualifications

Sec. 13. If the department conducts an audit or investigation under this chapter, or the partnership receives federal adjustments covered under sections 9 through 12 of this chapter, the partnership shall be required to designate a state partnership representative for that taxable year or review year. The following apply:(1) With respect to an action required or permitted to be taken by a partnership under this chapter and a proceeding for administrative or judicial review with respect to that action, the state partnership representative for the taxable year shall have sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners shall be bound by those actions.(2) The state partnership representative for a taxable year is the partnership's federal partnership representative for the taxable year, unless the partnership designates in writing another person as its state partnership representative or the partnership has not designated a federal partnership representative.(3) The department may establish reasonable qualifications for and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-14. Changes to a Proposed or Report of Final Partnership Adjustments; Timing

Sec. 14. For purposes of this chapter and IC 6-8.1-5-2, an assessment may not be issued against a direct or indirect partner or partnership with regard to changes related to a proposed or report of final partnership adjustments if the report of proposed partnership adjustments is issued by the department to a partnership after the latest of:(1) three (3) years after the due date of the partnership's return, including any valid extension granted under IC 6-8.1-6-1;(2) three (3) years after the date the partnership's return is filed with the department;(3) in the case of the partnership's underreporting of its adjusted gross income by more than twenty-five percent (25%), the periods provided in subdivisions (1) and (2) shall be six (6) years;(4) if the partnership fails to file a return required under IC 6-3-4-10, files a fraudulent return, or files a substantially blank return, no time limit;(5) in the case of a report of proposed partnership adjustments arising from final federal adjustments:(A) one hundred eighty (180) days after the date on which the department receives the final federal adjustments from the partnership in the manner prescribed by the department; or(B) December 31, 2021;whichever is later; or(6) in the case of a report of proposed partnership adjustments issued to a tiered partner that is a partnership as a direct or indirect result of another partnership's report of final partnership adjustments, final federal adjustments, or an amended return, one hundred eighty (180) days after the applicable deadline for the tiered partner or the date otherwise determined under this section for the partnership, whichever is later.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal

Sec. 15. (a) If the department receives the partner level adjustments report, amended statement, or similar report required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department for a taxable year of the taxpayer affected by the partner level adjustments report, the department shall issue a proposed assessment to the taxpayer not later than:(1) one hundred eighty (180) days after the department receives the partner level adjustments report or amended statement arising from the partner level adjustments report from the entity required to provide the report or statement to the department;(2) one hundred eighty (180) days after the applicable deadline for the taxpayer; or(3) the period during which the taxpayer could otherwise be issued a proposed assessment under IC 6-8.1-5-2;whichever is latest.(b) If a taxpayer receives multiple partner level adjustments reports or amended statements relating to the same final report of partnership adjustments, the last day for issuing a proposed assessment to the taxpayer is the latest time for which the department could issue an assessment for any partner level adjustments report or amended statement arising from the report of partnership adjustments as determined under this section.(c) The taxpayer may protest or appeal the proposed assessment or refund denial in the same manner as prescribed in IC 6-8.1-5 or IC 6-8.1-9-1, whichever is applicable. However, any adjustments made pursuant to a final report of partnership adjustments shall be considered final as to the taxpayer.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-16. Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal

Sec. 16. (a) If the department determines that the partnership correctly reported and allocated tax attributes to its partners on a return or an amended return, but that the taxpayer reported the tax attributes from the partnership incorrectly, and that the taxpayer did not report the proper amount of tax as a result of such tax attributes for any year affected by the partnership return or amended return, the department may issue a proposed assessment against the taxpayer not later than one hundred eighty (180) days after the applicable deadline for the taxpayer or the date otherwise prescribed in IC 6-8.1-5-2 for issuing a proposed assessment against the taxpayer, whichever is later.(b) If the amended return filed by the partnership would result in a refund to one (1) or more direct or indirect partners, the partner must file an amended return not later than:(1) the date prescribed under IC 6-8.1-9-1 for the partner to claim a refund, if the amended return is not the result of a change by the Internal Revenue Service; or(2) if the adjustment is the result of a change by the Internal Revenue Service, the applicable deadline for the partner, or the date prescribed under IC 6-8.1-9-1, whichever is later.(c) For purposes of any protest or appeal from an amended return under this section, any reporting by the partnership shall be considered conclusive with regard to the direct and indirect partners of the partnership.As added by P.L.159-2021, SEC.18.