reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2. Imposition of Tax and Deductions › 6-3-2-22. Deduction; Unreimbursed Education Expenditures

Sec. 22. (a) The following definitions apply throughout this section:
(1) "Dependent child" means an individual who:
(A) is eligible to receive a free elementary or high school education in an Indiana school corporation;
(B) qualifies as a dependent (as defined in Section 152 of the Internal Revenue Code) of the taxpayer; and
(C) is the natural or adopted child of the taxpayer or, if custody of the child has been awarded in a court proceeding to someone other than the mother or father, the court appointed guardian or custodian of the child.
If the parents of a child are divorced, the term refers to the parent who is eligible to take the exemption for the child under Section 151 of the Internal Revenue Code.
(2) "Education expenditure" refers to any expenditures made in connection with enrollment, attendance, or participation of the taxpayer's dependent child in a private elementary or high school education program. The term includes tuition, fees, computer software, textbooks, workbooks, curricula, school supplies (other than personal computers), and other written materials used primarily for academic instruction or for academic tutoring, or both.
(3) "Private elementary or high school education program" means attendance at:
(A) a nonpublic school (as defined in IC 20-18-2-12); or
(B) a state accredited nonpublic school (as defined in IC 20-18-2-18.7);
in Indiana that satisfies a child's obligation under IC 20-33-2 for compulsory attendance at a school. The term does not include the delivery of instructional service in a home setting to a dependent child who is enrolled in a school corporation or a charter school.
(b) This section applies to taxable years beginning after December 31, 2010.
(c) A taxpayer who makes an unreimbursed education expenditure during the taxpayer's taxable year is entitled to a deduction against the taxpayer's adjusted gross income in the taxable year.
(d) The amount of the deduction is:
(1) one thousand dollars ($1,000); multiplied by
(2) the number of the taxpayer's dependent children for whom the taxpayer made education expenditures in the taxable year.
A husband and wife are entitled to only one (1) deduction under this section.
(e) To receive the deduction provided by this section, a taxpayer must claim the deduction on the taxpayer's annual state tax return or returns in the manner prescribed by the department.
As added by P.L.92-2011, SEC.1. Amended by P.L.229-2011, SEC.85; P.L.92-2020, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2. Imposition of Tax and Deductions › 6-3-2-24. Income Tax Exemption; Olympic Medalist

Sec. 24. (a) This section applies to a taxable year beginning after December 31, 2013.
(b) As used in this section, "international committee" refers to the International Olympic Committee and the International Paralympic Committee.
(c) As used in this section, "Olympic games" refers to an international sports competition conducted every two (2) years by an international committee, including both the summer and winter games.
(d) As used in this section, "Olympic medal" refers to a gold, silver, or bronze medal won by an individual competing at the Olympic games.
(e) An individual is entitled to an exemption from the adjusted gross income tax imposed under this article equal to the sum of:
(1) the value of an Olympic medal won during the taxable year; plus
(2) the amount of income received during the taxable year from the United States Olympic Committee as prize money for winning the Olympic medal.
As added by P.L.87-2014, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2. Imposition of Tax and Deductions › 6-3-2-25. Adjusted Gross Income Tax Deduction for Property Taxes Imposed for March 1, 2006, or January 15, 2007, Assessment

Sec. 25. (a) This section applies only to an individual who in 2008 paid property taxes that:
(1) were imposed on the individual's principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date;
(2) are due after December 31, 2007; and
(3) are paid on or before the due date for the property taxes.
(b) As used in this section, "adjusted gross income" has the meaning set forth in IC 6-3-1-3.5.
(c) An individual described in subsection (a) is entitled to a deduction from the individual's adjusted gross income for a taxable year beginning after December 31, 2007, and before January 1, 2009, in an amount equal to the amount determined in the following STEPS:
STEP ONE: Determine the lesser of:
(A) two thousand five hundred dollars ($2,500); or
(B) the total amount of property taxes imposed on the individual's principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date and paid in 2007 or 2008.
STEP TWO: Determine the greater of zero (0) or the result of:
(A) the STEP ONE result; minus
(B) the total amount of property taxes that:
(i) were imposed on the individual's principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date;
(ii) were paid in 2007; and
(iii) were deducted from the individual's adjusted gross income under IC 6-3-1-3.5(a)(13) by the individual on the individual's state income tax return for a taxable year beginning before January 1, 2008.
(d) The deduction under this section is in addition to any deduction that an individual is otherwise entitled to claim under IC 6-3-1-3.5(a)(13). However, an individual may not deduct under IC 6-3-1-3.5(a)(13) any property taxes deducted under this section.
As added by P.L.220-2011, SEC.139. Amended by P.L.6-2012, SEC.50; P.L.250-2015, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2. Imposition of Tax and Deductions › 6-3-2-26. Deduction for Contributions to a Regional Development Authority Infrastructure Fund

Sec. 26. (a) This section applies only to taxable years beginning after December 31, 2017.
(b) As used in this section, "fund" refers to the regional development authority infrastructure fund established by IC 36-9-43-9.
(c) Each taxable year, a taxpayer that has made a contribution or gift to the fund is entitled to a deduction from the taxpayer's adjusted gross income for the taxable year in an amount equal to the amount of the federal income tax deduction allowable to the entity under Section 170 of the Internal Revenue Code for the taxable year for the taxpayer's contribution or gift to the fund.
(d) The deduction provided by subsection (c) for a taxable year may apply to a contribution or a gift to the fund that was made in a different taxable year.
(e) If a pass through entity that makes a contribution or gift to the fund is entitled to the deduction provided by subsection (c) for a taxable year, a shareholder, partner, fiduciary, or member of the pass through entity is entitled to an adjusted gross income tax deduction equal to:
(1) the adjusted gross income tax deduction computed for the pass through entity for the taxable year; multiplied by
(2) the percentage of the pass through entity's distributive income to which the shareholder, partner, fiduciary, or member is entitled.
As added by P.L.229-2017, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2. Imposition of Tax and Deductions › 6-3-2-28. Deduction for Qualified Health Care Sharing Expenses

Effective 1-1-2024.
Sec. 28. (a) The following definitions apply throughout this section:
(1) "Health care sharing ministry" has the meaning set forth in IC 27-1-2.1-1.
(2) "Qualified health care sharing expenses" means the amount paid by a qualified individual for membership in a health care sharing ministry.
(3) "Qualified individual" means an individual who is:
(A) a resident of Indiana; and
(B) a member of a health care sharing ministry for at least one (1) month during a taxable year for which the qualified individual claims a deduction under this section.
(b) Each taxable year, a qualified individual is entitled to a deduction from the qualified individual's adjusted gross income for the taxable year equal to the total amount of qualified health care sharing expenses paid by the qualified individual during the taxable year.
(c) To receive the deduction allowed by this section, a qualified individual must claim the deduction on the qualified individual's annual state tax return or returns in the manner prescribed by the department. The qualified individual shall submit to the department any information that the department determines is necessary to calculate the amount of the deduction allowed by this section.
As added by P.L.194-2023, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2.1. Pass Through Entity Tax › 6-3-2.1-2. Definitions

Sec. 2. The following definitions apply throughout this chapter:
(1) "Electing entity" means a pass through entity described in IC 6-3-1-35 that is subject to Subchapter K or Subchapter S of the Internal Revenue Code and makes the election under this chapter.
(2) "Entity owner" means the direct or indirect owners of an electing entity that are ultimately taxable on the entity's income under Subchapter K or Subchapter S of the Internal Revenue Code, except an owner described in subdivision (4)(A) through (4)(C).
(3) "Nonresident" means:
(A) a nonresident partner as defined by IC 6-3-4-12(n);
(B) a nonresident shareholder as defined by IC 6-3-4-13(n);
(C) a nonresident beneficiary as defined by IC 6-3-4-15(i); or
(D) in the case of a shareholder of a corporation described in IC 6-3-2-2.8(2), a corporation described in Section 501(c)(3) of the Internal Revenue Code that is exempt from taxation under Section 501(a) of the Internal Revenue Code and that is not domiciled in Indiana;
whichever is applicable.
(4) "Owner" means a direct or indirect owner of an electing entity and includes a beneficiary of an estate or trust. However an owner shall not include:
(A) an entity described in IC 6-3-2-2.8(3) that is not a partnership, a trust, or a corporation described in IC 6-3-2-2.8(2);
(B) an entity described in IC 6-3-2-2.8(5); or
(C) any other entity as determined by the department and listed in instructions or guidance issued by the department.
(5) "Resident" means a partner, shareholder, or beneficiary:
(A) that, in the case of an individual, estate, or trust, is a resident of Indiana as defined in IC 6-3-1-12; or
(B) that is a partnership or corporation, including a corporation described in IC 6-3-2-2.8(1) or IC 6-3-2-2.8(2), that is domiciled in Indiana.
As added by P.L.1-2023, SEC.5. Amended by P.L.194-2023, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2.1. Pass Through Entity Tax › 6-3-2.1-3. "Authorized Person"; Pass Through Entity Tax Election; Applicability of Election

Sec. 3. (a) For purposes of this section, "authorized person" means any individual with the authority from the electing entity to bind the electing entity or sign returns on its behalf.
(b) Each taxable year, an authorized person may elect, on behalf of the electing entity, to have the adjusted gross income tax under IC 6-3-1 through IC 6-3-7 imposed upon the electing entity. The entity owners shall remain liable for adjusted gross income tax under IC 6-3-1 through IC 6-3-7 on their share of the electing entity's adjusted gross income but with the credit provided to the entity owners as set forth in section 5 of this chapter.
(c) The election is applicable for the taxable year of the return.
(d) The following apply to an election under this section:
(1) For taxable years beginning after December 31, 2022, the election may be made at any time during the taxable year or after the end of the taxable year, but not later than the earlier of:
(A) the due date of the electing entity's return for the taxable year, including any extensions; or
(B) the date the electing entity files its return for the taxable year.
(2) For taxable years beginning after December 31, 2021, and before January 1, 2023, the election must be made after March 31, 2023, and before August 31, 2024.
(3) The election shall be made in the form and manner prescribed by the department.
(4) The election, once made for a taxable year, is irrevocable, provided that an election under subdivision (2) may be made on an amended return if the electing entity filed a return on or before April 18, 2023.
As added by P.L.1-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2.1. Pass Through Entity Tax › 6-3-2.1-5. Computation of Tax; Refundable Credit; Applicability of Other Credits

Sec. 5. (a) Each electing entity shall compute each direct owner's share of the tax imposed by section 4 of this chapter and reflect that amount in the form and manner prescribed by the department.
(b) Each entity owner shall be entitled to a refundable credit in an amount equal to the amount of tax under this chapter credited to the entity owner.
(c) All other credits arising from the operations of the electing entity, or which are passed through to or assigned to the electing entity, shall pass through to the entity owners as provided in this article or IC 6-3.1 and shall not apply to the tax imposed in section 4 of this chapter. All such other credits shall apply before the application of the pass through entity tax credit. This subsection also applies to pass through entities that pass the tax under this chapter through to their owners. However, this subsection shall not limit the ability of an electing entity or pass through entity to claim credit for taxes withheld or paid on the entity's behalf.
As added by P.L.1-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2.1. Pass Through Entity Tax › 6-3-2.1-6. Exception; Estimated Tax Payments; Penalty for Underpayment

Sec. 6. (a) Except as otherwise provided in this section, an electing entity shall be subject to the obligation to make estimated tax payments under this article for the tax imposed under section 4 of this chapter in the same manner as applicable to corporations under IC 6-3-4-4.1(c).
(b) For taxable years ending on or before June 30, 2023, an electing entity is not required to make estimated tax payments.
(c) For taxable years ending after June 30, 2023, and on or before December 31, 2024, an electing entity shall make an estimated tax payment for the taxable years on or before the end of the taxable year. There shall be no penalty for underpayment of estimated tax, except to the extent the underpayment fails to equal or exceed fifty percent (50%) of the tax imposed by section 4 of this chapter for the taxable year.
(d) For taxable years ending after December 31, 2024, there shall be no penalty for underpayment of estimated tax, except to the extent the payments during the taxable year fail to equal or exceed the lesser of eighty percent (80%) of the tax imposed under this chapter for the taxable year or one hundred percent (100%) of the tax imposed under this chapter for the preceding taxable year.
(e) In the event of an underpayment under subsection (c) or (d), the electing entity shall be subject to a penalty in the amount prescribed under IC 6-8.1-10-2.1(b) on the amount of the underpayment.
As added by P.L.1-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 2.1. Pass Through Entity Tax › 6-3-2.1-7. Applicability; Application of Partnership Audit and Administrative Adjustments to Electing Entity

Sec. 7. (a) This section applies if:
(1) the department determines that an electing entity underreported its tax under this chapter;
(2) an electing entity files an amended return reporting an underpayment of tax under this chapter; or
(3) the Internal Revenue Service adjusts the adjusted gross income of an electing entity.
(b) If a partnership is an electing entity, the partnership shall be subject to IC 6-3-4.5 on any assessment and reporting of changes.
(c) If a corporation described in IC 6-3-2-2.8(2) is an electing entity, the corporation and its shareholders shall be subject to the provisions of IC 6-3-4.5 in the same manner as a partnership and its partners with regard to the tax imposed under this chapter, except that any change in attributes is treated as occurring in the year to which the change relates unless required by the Internal Revenue Code.
As added by P.L.1-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 6-3-3-1. Amounts Deducted and Withheld

Sec. 1. (a) Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2.
(b) For each taxable year, the credit provided to a taxpayer by subsection (a) is reduced to the extent that the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during the taxable year is applied as a credit against the tax imposed by IC 6-5.5.
Formerly: Acts 1963(ss), c.32, s.301; Acts 1965, c.233, s.15. As amended by P.L.2-1988, SEC.8; P.L.146-2020, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 6-3-3-4. Repealed

Formerly: Acts 1963(ss), c.32, s.304; Acts 1965, c.279, s.1; Acts 1967, c.355, s.1. Repealed by Acts 1977, P.L.78, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 6-3-3-5. Credit; Charitable Contribution; Postsecondary Educational Institutions; Educational Foundations

Sec. 5. (a) At the election of the taxpayer, there shall be allowed, as a credit against the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, an amount (subject to the applicable limitations provided by this section) equal to fifty percent (50%) of the aggregate amount of charitable contributions made by such taxpayer during such year to postsecondary educational institutions located within Indiana (including any of its associated colleges in Indiana) or to any corporation or foundation organized and operated solely for the benefit of any postsecondary educational institution.
(b) In the case of a taxpayer other than a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed one hundred dollars ($100) in the case of a single return or two hundred dollars ($200) in the case of a joint return.
(c) In the case of a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed:
(1) ten percent (10%) of such corporation's total adjusted gross income tax under IC 6-3-1 through IC 6-3-7 for such year (as determined without regard to any credits against that tax); or
(2) one thousand dollars ($1,000);
whichever is less.
(d) A charitable contribution in Indiana qualifies for a credit under this section only if the charitable contribution is made to a postsecondary educational institution or a corporation or foundation organized for the benefit of a postsecondary educational institution that:
(1) normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on;
(2) regularly offers education at a level above the twelfth grade;
(3) regularly awards either associate, bachelors, masters, or doctoral degrees, or any combination thereof; and
(4) is duly accredited by the North Central Association of Colleges and Schools, the Indiana state board of education, or the American Association of Theological Schools.
(e) The credit allowed by this section shall not exceed the amount of the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, reduced by the sum of all credits (as determined without regard to this section) allowed by IC 6-3-1 through IC 6-3-7.
Formerly: Acts 1963(ss), c.32, s.305; Acts 1967, c.201, s.1; Acts 1969, c.326, s.4; Acts 1971, P.L.64, SEC.8. As amended by Acts 1978, P.L.45, SEC.1; Acts 1981, P.L.77, SEC.10; P.L.20-1984, SEC.4; P.L.66-1988, SEC.1; P.L.5-1995, SEC.6; P.L.1-2003, SEC.33; P.L.269-2003, SEC.6; P.L.2-2007, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 6-3-3-5.1. Repealed

As added by P.L.56-1990, SEC.1. Amended by P.L.1-2003, SEC.34; P.L.269-2003, SEC.7; P.L.2-2007, SEC.122. Repealed by P.L.181-2016, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 6-3-3-7. Repealed

As added by Acts 1975, P.L.352, SEC.1. Amended by Acts 1979, P.L.71, SEC.1; Acts 1980, P.L.51, SEC.3; Acts 1981, P.L.77, SEC.11; P.L.82-1983, SEC.6. Repealed by P.L.96-1989, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 6-3-3-13. Adoption Credit

Sec. 13. (a) This section applies only to taxable years beginning after December 31, 2014.
(b) Each taxable year, an individual who is eligible to claim the credit provided by Section 23 of the Internal Revenue Code on the individual's federal return for the taxable year is entitled to a credit against the individual's adjusted gross income tax liability for the taxable year equal to the lesser of:
(1) the amount of the credit allowable under Section 23 of the Internal Revenue Code for each eligible child on the individual's federal return for the taxable year multiplied by twenty percent (20%); or
(2) two thousand five hundred dollars ($2,500) for each eligible child.
(c) If the amount of the credit under this section exceeds the taxpayer's state income tax liability for the taxable year, the excess shall be refunded to the taxpayer.
(d) If all or part of the credit allowed under Section 23 of the Internal Revenue Code for a taxable year beginning after December 31, 2014, is required to be claimed in, or carried forward to, a taxable year after the taxable year in which the credit is first allowed, the part carried forward and allowed to be claimed as a credit shall be treated as allowable under subsection (b), however, to the extent that a portion of a taxpayer's federal credit under Section 23 of the Internal Revenue Code is carried forward to a subsequent taxable year, the aggregate sum of credits claimed by the taxpayer under this section over the applicable taxable years may not exceed two thousand five hundred dollars ($2,500). A credit first allowed under Section 23 of the Internal Revenue Code for a taxable year beginning before January 1, 2015, and required to be claimed in, or carried forward to, a taxable year after the taxable year in which the credit is first allowed shall not be treated as allowable under subsection (b).
As added by P.L.132-2014, SEC.1. Amended by P.L.180-2022(ss), SEC.9.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 3. Credits › 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4. Returns and Remittances › 6-3-4-3. Filing Date

Sec. 3. (a) 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, Saturdays, Sundays, or holidays recognized by the Internal Revenue Service, the 15th day of the fifth month following the close of the taxable year.
(b) 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 subsection (a)(1) or (a)(2) (as applicable), the department may extend the due date of a return required to be made under section 1 of this chapter to reflect the due date permitted for the federal income tax return.
(c) If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays recognized by the Internal Revenue Service, is later than the date provided in subsection (a), the due date for the return made pursuant to section 1 of this chapter shall be the later of the due date for the federal income tax return or the due date provided under this section.
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; P.L.137-2022, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4. Returns and Remittances › 6-3-4-4. Repealed

Formerly: Acts 1963(ss), c.32, s.404; Acts 1965, c.233, s.18; Acts 1969, c.326, s.5; Acts 1973, P.L.49, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.10; Acts 1980, P.L.61, SEC.5; Acts 1981, P.L.77, SEC.13; P.L.82-1983, SEC.8; P.L.92-1987, SEC.3; P.L.63-1988, SEC.7; P.L.1-1991, SEC.52; P.L.8-1996, SEC.4. Repealed by P.L.260-1997(ss), SEC.95.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, except to the extent the partnership is an electing entity (as defined in IC 6-3-2.1-2) or the partnership has made an election to be taxed at the partnership level under IC 6-3-4.5. 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; P.L.1-2023, SEC.7.
2023 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;
(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; and
(5) prescribe procedures and guidelines by which a partner, shareholder, or beneficiary may elect to not be subject to withholding, in whole or in part, provided that:
(A) the election by the partner, shareholder, or beneficiary lists the conditions of the election and that the election is signed under penalty of perjury prior to the due date for the pass through entity to remit tax for the taxable year;
(B) the election states that partner, shareholder, or beneficiary has adequate funds to remit any tax due under this article or IC 6-5.5;
(C) the election provides any periods for which withholding is not required or is reduced;
(D) the election provides that the partner, shareholder, or beneficiary agree to be subject to the jurisdiction of the state of Indiana and shall be liable to file any returns otherwise due under this article or IC 6-5.5, including any composite and withholding returns, and to remit any tax otherwise due, including any interest or penalties due on any tax due;
(E) the election provides that the election is subject to department approval and that the department may revoke the election at any time for any reason; and
(F) the election is attached to the returns of the pass through entity and of the partner, shareholder, or beneficiary required under this article or IC 6-5.5.
A failure by the pass through entity to obtain an election for a taxable year or to attach the election to the pass through entity's return for a taxable year shall be treated as if the election was not made for the taxable year.
As added by P.L.159-2021, SEC.16. Amended by P.L.137-2022, SEC.40.
2023 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.
2023 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.
2023 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.