reglab/housing_qa huggingface dataset:
IN Code § 6-3-3-14.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 3. Credits|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 individual's adjusted gross income tax liability for amounts expended during the taxable year for classroom supplies. The amount of the credit is the lesser of:(1) one hundred dollars ($100); or(2) the total amount expended for classroom supplies during a taxable year.(c) The credit provided by this section may not exceed the amount of the individual's adjusted gross income tax liability for the taxable year, reduced by the sum of all credits for the taxable year that are applied before the application of the credit provided by this section. The amount of any unused credit under this section for a taxable year may not be carried forward to a succeeding taxable year, carried back to a preceding taxable year, or refunded.As added by P.L.213-2015, SEC.82.
IN Code § 6-3-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 sources within the state of Indiana, except for a team member (as defined in IC 6-3-2-2.7) who is covered by a composite return filed under IC 6-3-2-2.7.(3) Every corporation having for the taxable year any gross income from sources within the state of Indiana.(4) For taxable years beginning after December 31, 2012, every resident estate having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(3) of the Internal Revenue Code.(5) For taxable years beginning after December 31, 2012, every resident trust having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(4) of the Internal Revenue Code.(6) For taxable years beginning after December 31, 2012, every nonresident estate having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(3) of the Internal Revenue Code.(7) For taxable years beginning after December 31, 2012, every nonresident trust having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(4) of the Internal Revenue Code.Formerly: Acts 1963(ss), c.32, s.401; Acts 1965, c.233, s.16. As amended by Acts 1981, P.L.25, SEC.7; P.L.63-1997, SEC.3; P.L.137-2012, SEC.54.
IN Code § 6-3-4-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 calendar year the professional preparer shall file returns for persons described in section 1(1) or 1(2) of this chapter in an electronic format specified by the department.(b) A professional preparer described in subsection (a) is not required to file a return in an electronic format if the taxpayer requests in writing that the return not be filed in an electronic format. Returns filed by a professional preparer under this subsection shall not be used in determining the professional preparer's requirement to file returns in an electronic format.(c) A professional preparer who does not comply with subsection (a) is subject to a penalty of fifty dollars ($50) for each return not filed in an electronic format, with a maximum penalty of twenty-five thousand dollars ($25,000) per calendar year.As added by P.L.211-2007, SEC.23. Amended by P.L.131-2008, SEC.14; P.L.229-2011, SEC.86.
IN Code § 6-3-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 individual's committee, guardian, fiduciary, or other person charged with the care of the person or property of such individual.(c) Returns of an estate or a trust shall be made by the fiduciary thereof.(d) Where a joint return is made by husband and wife pursuant to the Internal Revenue Code, a joint return shall be made pursuant to this article. Where a joint return is filed by a husband and wife hereunder, one spouse shall have no liability for the tax imposed by this article upon the income of the other spouse.(e) Where separate returns are made by husband and wife pursuant to the Internal Revenue Code, separate returns shall be made pursuant to this article.Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17. As amended by Acts 1977(ss), P.L.4, SEC.9; P.L.3-1989, SEC.39.
IN Code § 6-3-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-3. Filing Date

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 close of the taxable year.(2) For a corporation whose federal tax return is due on or after the date set forth in subdivision (1), as determined without regard to any extensions, weekends, or holidays, the 15th day of the month following the due date of the federal tax return.However, if the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subdivision (1) or (2) (as applicable), the department may extend the due date of a return required to be made under section 1 of this chapter to the due date permitted for the federal income tax return.Formerly: Acts 1963(ss), c.32, s.403. As amended by Acts 1980, P.L.61, SEC.4; P.L.172-2011, SEC.58; P.L.212-2018(ss), SEC.23.
IN Code § 6-3-4-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-5. Payment of Tax

Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make such return shall, without assessment or notice and demand from the department, pay such tax to the department at the time fixed for filing the return without regard to any extension of time for filing the return. In making a return and paying tax for any taxable year, a taxpayer shall take credit for any tax previously paid by him for such taxable year.Formerly: Acts 1963(ss), c.32, s.405. As amended by P.L.2-1988, SEC.11.
IN Code § 6-3-4-8.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 returns and remittances are filed, if that entity's average monthly remittance for the immediately preceding calendar year exceeds one thousand dollars ($1,000).(b) The department may require any entity to make the entity's monthly remittance and file the entity's monthly return twenty (20) days (rather than thirty (30) days) after the end of each month for which a return and payment are made if the department estimates that the entity's average monthly payment for the current calendar year will exceed one thousand dollars ($1,000).(c) If the department determines that a withholding agent is not withholding, reporting, or remitting an amount of tax in accordance with this chapter, the department may require the withholding agent:(1) to make periodic deposits during the reporting period; and(2) to file an informational return with each periodic deposit.(d) An entity that withholds taxes shall file the withholding tax report and remit withholding taxes electronically through the department's online tax filing program.(e) Beginning after June 30, 2021, the department shall provide a notice, by electronic means, to each employer:(1) that is registered in the department's online tax filing program; and(2) whose employer's:(A) Form WH-1 monthly withholding tax report; or(B) withholding tax remittance;is past due.The notice under this subsection shall be made by the department not more than seven (7) days after the date the employer's Form WH-1 monthly withholding tax report or employer's withholding taxes become due. The department may provide the notice under this subsection by advising the employer to check the employer's online portal account for an important message and that the department may not have received the employer's Form WH-1 monthly withholding tax report or employer's withholding tax remittance, or both, if applicable, when due.As added by Acts 1982, P.L.49, SEC.3. Amended by P.L.70-1986, SEC.3; P.L.92-1987, SEC.4; P.L.63-1988, SEC.8; P.L.28-1997, SEC.15; P.L.254-2003, SEC.7; P.L.111-2006, SEC.3; P.L.211-2007, SEC.25; P.L.182-2009(ss), SEC.199; P.L.137-2012, SEC.56; P.L.97-2021, SEC.1; P.L.159-2021, SEC.15.
IN Code § 6-3-4-8.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 engaged in a gambling operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) and making a payment in the course of the gambling operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) of:(1) winnings (not reduced by the wager) valued at one thousand two hundred dollars ($1,200) or more from slot machine play; or(2) winnings (reduced by the wager) valued at one thousand five hundred dollars ($1,500) or more from a keno game;shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. The department's instructions must provide that amounts withheld shall be paid to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid shall be paid to the department at the same time the following month's taxes are due. Slot machine and keno winnings from a gambling operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) that are reportable for federal income tax purposes shall be treated as subject to withholding under this section, even if federal tax withholding is not required.(c) The adjusted gross income tax due on prize money or prizes:(1) received from a winning lottery ticket purchased under IC 4-30; and(2) exceeding one thousand two hundred dollars ($1,200) in value;shall be deducted and retained at the time and in the amount described in withholding instructions issued by the department, even if federal withholding is not required.(d) In addition to the amounts withheld under subsection (a), a qualified organization (as defined in IC 4-32.3-2-31(a)) that awards a prize under IC 4-32.3 exceeding one thousand two hundred dollars ($1,200) in value shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. The department's instructions must provide that amounts withheld shall be paid to the department before the close of the business day following the day the winnings are paid, actually or constructively.As added by P.L.28-1997, SEC.16. Amended by P.L.192-2002(ss), SEC.82; P.L.91-2006, SEC.8; P.L.182-2009(ss), SEC.200; P.L.212-2018(ss), SEC.24; P.L.58-2019, SEC.22.
IN Code § 6-3-4-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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.
IN Code § 6-3-4-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 income, or corporate liquidation distributions shall make returns to the department setting forth the amount of such payments and the name and address of the recipient of such payment at such time or times in such manner, and on such forms as prescribed by the department.Formerly: Acts 1963(ss), c.32, s.409. As amended by P.L.8-1993, SEC.84.
IN Code § 6-3-4-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-10. Partnership Returns

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, which return shall correspond with the returns required by Section 6031 of the Internal Revenue Code, insofar as consistent with the provisions of this article. However, this section shall not be construed to render any partnership a taxpayer under this article.(b) A partnership or a corporation that is exempt from income tax under Section 1363 of the Internal Revenue Code is not required to file:(1) federal income tax Schedule K-1 (Form 1065) Partner's Share of Income, Credits, Deductions, Etc.; or(2) federal income tax Schedule K-1 (Form 1120S) Shareholder's Share of Income, Credits, Deductions, Etc.;with an annual return filed with the department. However, a federal income tax schedule described in this subsection must be available for inspection upon request by the department.Formerly: Acts 1963(ss), c.32, s.410. As amended by P.L.2-1987, SEC.20; P.L.18-1994, SEC.10.
IN Code § 6-3-4-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-11. Partnerships Not Subject to Tax

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, such partner shall take into account his or its distributive share of the adjustments provided for in IC 6-3-1-3.5.(b) The adjustments provided for in IC 6-3-1-3.5 shall be allowed for the taxable year of the partner within or with which the partnership's taxable year ends.Formerly: Acts 1963(ss), c.32, s.411; Acts 1965, c.233, s.21. As amended by Acts 1980, P.L.54, SEC.5.
IN Code § 6-3-4-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-14. Affiliated Group of Corporations; Consolidated Returns

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 consent to all of the provisions of this section including all provisions of the consolidated return regulations prescribed pursuant to Section 1502 of the Internal Revenue Code and incorporated in this section by reference and all regulations promulgated by the department implementing this section prior to the last day prescribed by law for the filing of such return. The making of a consolidated return shall be considered as such consent. In the case of a corporation which is a member of the affiliated group for a fractional part of the year, the consolidated return shall include the income of such corporation for such part of the year as it is a member of the affiliated group.(b) For the purposes of this section the term "affiliated group" shall mean an "affiliated group" as defined in Section 1504 of the Internal Revenue Code with the exception that the affiliated group shall not include any corporation which does not have adjusted gross income derived from sources within the state of Indiana.(c) For purposes of IC 6-3-1-3.5(b), the determination of "taxable income," as defined in Section 63 of the Internal Revenue Code, of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, shall be determined pursuant to the regulations prescribed under Section 1502 of the Internal Revenue Code.(d) Any credit against the taxes imposed by IC 6-3 which is available to any corporation which is a member of an affiliated group of corporations making a consolidated return shall be applied against the tax liability of the affiliated group.Formerly: Acts 1963(ss), c.32, s.414; Acts 1965, c.233, s.24. As amended by Acts 1980, P.L.54, SEC.6; P.L.136-2018, SEC.40.
IN Code § 6-3-4-15.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|6-3-4-15.1. Prescribe Procedures

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 who are considered nonresidents for purposes of those sections, provided that such procedures do not relieve filing requirements otherwise applicable to partners, shareholders, and beneficiaries who are considered residents for purposes of those sections;(2) prescribe special procedures for persons or entities that are otherwise subject to withholding under those sections but who may have circumstances such that a standard tax computation may result in excess withholding;(3) prescribe procedures for individuals and trusts that are residents for part of the taxable year and nonresidents for part of the taxable year; and(4) prescribe procedures by which an entity subject to those sections may request alternative withholding arrangements, provided that such arrangements do not jeopardize the tax otherwise due under IC 6-3 or IC 6-5.5.As added by P.L.159-2021, SEC.16.
IN Code § 6-3-4-15.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 tax withholding, withhold the requested amount from each payment. The request must:(1) be dated and signed by the payee;(2) specify the flat whole dollar amount to be withheld from each payment;(3) designate the portion of the withheld amount that represents estimated state adjusted gross income tax liability and the portion of the withheld amount that represents estimated local income tax liability under IC 6-3.6; and(4) specify the payee's name, current address, taxpayer identification number, and the contract, policy, or account number to which the request applies.The request shall remain in effect until the payor receives in writing from the payee a change in or revocation of the request. The department shall adopt guidelines and issue instructions as necessary to assist individuals in making the designations required by subdivision (3).(b) The payor is not required to withhold state income tax from a payment if the amount to be withheld is less than ten dollars ($10) or if the amount to be withheld would reduce the affected payment to less than ten dollars ($10).(c) The payor is responsible for custody of withheld funds, for reporting withheld funds to the state and to the payee, and for remitting withheld funds to the state in the same manner as is done for wage withholding, including utilization of federal forms and participation by Indiana in the combined Federal/State Filing Program on magnetic media.As added by P.L.91-1989, SEC.1. Amended by P.L.146-2008, SEC.320; P.L.197-2016, SEC.28.
IN Code § 6-3-4-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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.
IN Code § 6-3-4-16.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4. Returns and Remittances|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 a return required under section 1(3) of this chapter for that taxable year in an electronic manner specified by the department.(b) If the department does not specify an electronic format for filing the required return for a corporation for purposes of section 1(3) of this chapter, the corporation is not required to file in an electronic manner.(c) Notwithstanding any other provision of this section, the department may provide exceptions to the requirement to file a return in an electronic manner specified by the department. Such exceptions shall be published in the Indiana Register.(d) For purposes of this requirement, a return for a corporation shall include any amended return for the corporation.As added by P.L.159-2021, SEC.17.