2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 6. Filing and Due Dates › 6-8.1-6-1. Due Date Extensions; Requirements; Tax Payments; Penalties and Interest

Sec. 1. (a) This subsection does not apply to a person's Indiana adjusted gross income tax return or a person's financial institutions tax return. If a person responsible for filing a tax return is unable to file the return by the appropriate due date, the person may petition the department, before that due date, for a filing extension. When the department receives the petition, the department shall grant the person a sixty (60) day extension.
(b) If a person responsible for filing a tax return has received an extension of the due date and is still unable to file the return by the extended due date, the person may petition the department for another extension. The person must include in the petition a statement of the reasons for the person's inability to file the return by the due date. If the department finds that the person's petition is proper and that the person has good cause for requesting the extension, the department may extend the person's due date for any period that the department deems reasonable under the circumstances. The department may allow additional, successive extensions if the person properly petitions for the extension before the end of the person's current extension period.
(c) The following apply only to a person's Indiana adjusted gross income tax return or a person's financial institutions tax return:
(1) If the Internal Revenue Service allows a person an extension on the person's federal income tax return, the corresponding due dates for the person's Indiana income tax returns are automatically extended to the last day as the federal extension, plus one (1) month. For purposes of this subdivision, if the last day of the federal extension is a Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last day of the federal extension shall be determined without regard to Saturdays, Sundays, or holidays.
(2) If a person petitions the department for a filing extension for the person's Indiana adjusted gross income tax return or financial institutions tax return without obtaining an extension for filing the person's federal income tax return, the department shall extend the person's due date for the person's Indiana adjusted gross income tax return or financial institutions tax return for the same period that the person would have been allowed under subdivision (1) if the person had been granted an extension by the Internal Revenue Service. For purposes of this subdivision, if a person files an extension request for the person's federal income tax return for a taxable year but the extension is denied by the Internal Revenue Service, the department shall consider the person to have filed an extension under this subsection for that taxable year, provided that the person did not have a previous extension request denied by the Internal Revenue Service for that taxable year.
(d) A person submitting a petition for an extension under this section is not required to include any payment of tax with the petition. However, a person obtaining an extension under this section must pay at least ninety percent (90%) of the tax that is reasonably expected to be due on the original due date by that due date, or the person may be subject to the penalties imposed for failure to pay the tax. This subsection does not apply to payments required under IC 6-3-4-12(k) and IC 6-3-4-13(l).
(e) Any tax that remains unpaid during an extension period accrues interest at a rate established under IC 6-8.1-10-1 from the original due date, but that tax will not accrue any late payment penalties until the extension period has ended. Any penalties must be determined based on the amount of tax not paid on or before the end of the extension period after application of payments provided under IC 6-8.1-8-1.5 and determined as of the deadline of the extension period.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.48-1994, SEC.1; P.L.190-2014, SEC.26; P.L.137-2022, SEC.85.