GroundRules
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- IC 6-3-2-21.7 · Exemption for certain income derived from patents
- IC 6-3-2-22 · Deduction; unreimbursed education expenditures
- IC 6-3-2-24 · Income tax exemption; Olympic medalist
- IC 6-3-2-25 · Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
- IC 6-3-2-26 · Deduction for contributions to a regional development authority infrastructure fund
- IC 6-3-2-27.5 (Version a) · Exemption for Indiana income earned by nonresidents
- IC 6-3-2-27.5 (Version b) · Exemption for Indiana income earned by nonresidents
- IC 6-3-2-28 · Deduction for qualified health care sharing expenses
- IC 6-3-2-29 · Deduction for specified research or experimental expenditures
- IC 6-3-2-30 · Deduction for qualified production property; recapture
- IC 6-3-2-31 · Deduction for qualified tips
- IC 6-3-2-32 · Deduction for qualified overtime compensation
- IC 6-3-2-33 · Deduction for qualified passenger vehicle loan interest
- IC 6-3-2.1-1 · Applicability
- IC 6-3-2.1-2 · Definitions
- IC 6-3-2.1-3 · "Authorized person"; pass through entity tax election; applicability of election
- IC 6-3-2.1-4 · Tax imposed; rate; return; treatment of certain tax payments by nonelecting pass through entity
- IC 6-3-2.1-5 · Computation of tax; refundable credit; applicability of other credits
- IC 6-3-2.1-6 · Exception; estimated tax payments; penalty for underpayment
- IC 6-3-2.1-7 · Applicability; application of partnership audit and administrative adjustments to electing entity
- IC 6-3-3-1 · Amounts deducted and withheld
- IC 6-3-3-2 · Repealed
- IC 6-3-3-3 · Taxes paid to other states; liability for income tax to a foreign country
- IC 6-3-3-4 · Repealed
- IC 6-3-3-4.1 · Repealed
- IC 6-3-3-5 · Credit; charitable contribution; postsecondary educational institutions; educational foundations
- IC 6-3-3-5.1 · Repealed
- IC 6-3-3-6 · Repealed
- IC 6-3-3-7 · Repealed
- IC 6-3-3-8 · Repealed
- IC 6-3-3-9 · Unified tax credit for the elderly
- IC 6-3-3-10 · Enterprise zone employers; credit; employment expenditures
- IC 6-3-3-12 · Credit for contributions to Indiana529 plan; date of contribution; repayment of credit after nonqualified withdrawals
- IC 6-3-3-12.1 · Credit for contributions to ABLE account; date of contribution; repayment of credit after nonqualified withdrawals
- IC 6-3-3-13 · Adoption credit
- IC 6-3-3-14.5 · Credit for amounts expended by teacher for classroom supplies
- IC 6-3-3-14.6 · Repealed
- IC 6-3-4-1 · Who must make returns
- IC 6-3-4-1.5 · Returns filed by professional preparers
- IC 6-3-4-2 · Returns; fiduciaries; husband and wife
- IC 6-3-4-3 · Filing date
- IC 6-3-4-4 · Repealed
- IC 6-3-4-4.1 · Estimated payments by individual taxpayers; declaration of estimated tax
- IC 6-3-4-4.2 · Estimated payments by corporate taxpayers; report and payment of estimated tax; electronic funds transfer
- IC 6-3-4-5 · Payment of tax
- IC 6-3-4-6 · Furnishing federal return to department; notice of modification; amended returns
- IC 6-3-4-7 · Repealed
- IC 6-3-4-8 · Income withholding; wages; reports; penalties
- IC 6-3-4-8.1 · Monthly return and remittance; periodic deposit and informational return; online tax filing; notice to employers
- IC 6-3-4-8.2 · Income withholding; gambling winnings; inflation adjustment
- IC 6-3-4-8.5 · Liability of transferee of property
- IC 6-3-4-9 · Reports of payment to recipients
- IC 6-3-4-10 · Partnership returns
- IC 6-3-4-11 · Partnerships not subject to tax
- IC 6-3-4-12 · Nonresident partners; withholding rate; returns; credits for tax withheld
- IC 6-3-4-13 · Corporations; withholding from dividends to nonresident shareholders
- IC 6-3-4-13.5 · Income withholding; first payment of prize money; racing event at qualified motorsports facility
- IC 6-3-4-14 · Affiliated group of corporations; consolidated returns
- IC 6-3-4-15 · Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required
- IC 6-3-4-15.1 · Prescribe procedures
- IC 6-3-4-15.7 · Annuity, pension, retirement, or other deferred compensation plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability
- IC 6-3-4-16 · Procedures to implement crosschecks between certain forms
- IC 6-3-4-16.3 · Corporations; electronic return; exceptions
- IC 6-3-4-16.5 · Electronic filing; withholding
- IC 6-3-4-16.7 · Reports in electronic format
- IC 6-3-4-17 · Quarterly reports concerning local income taxes
- IC 6-3-4.5-1 · Definitions
- IC 6-3-4.5-2 · Amended return; pass through entity; adjustment for a review year; state adjustment; partnerships and tiered partners; numerical tier
- IC 6-3-4.5-3 · Department audit or investigation; tax attribute; report of proposed partnership adjustments
- IC 6-3-4.5-3.5 · Underreporting of tax due by partner in partnership
- IC 6-3-4.5-4 · Partnership's right to protest and appeal
- IC 6-3-4.5-5 · Report of partnership adjustments; timing; protest; appeal; settlement agreement
- IC 6-3-4.5-6 · Partnership duties; partner level adjustments report; remittance; tiered partner duties; amended return; election
- IC 6-3-4.5-7 · Partner level adjustments report; assessment; adjustments to tax attributes
- IC 6-3-4.5-8 · Filing of amended partnership return; remittance; tiered partners; direct or indirect partners; payment of tax; tax attributes
- IC 6-3-4.5-9 · Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law
- IC 6-3-4.5-10 · Reporting and payment requirements; tiered partners; rules
- IC 6-3-4.5-11 · Procedures; alternative reporting and payment method; application; timing
- IC 6-3-4.5-12 · Irrevocable election; no deduction or credit; other state or local tax jurisdictions
- IC 6-3-4.5-13 · Designation of a state partnership representative; qualifications
- IC 6-3-4.5-14 · Changes to a report of final partnership adjustments; timing
- IC 6-3-4.5-15 · Reports; proposed assessment; timing; protest; appeal
- IC 6-3-4.5-16 · Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal
- IC 6-3-4.5-17 · Inconsistent reporting of tax attribute; disclosure; proposed assessment; timing; reporting considered conclusive for protest or appeal
- IC 6-3-4.5-18 · Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report
- IC 6-3-4.5-19 · Remitting payment on behalf of a partner; claim for refund
- IC 6-3-4.5-20 · Partnership with more than 10,000 direct owners; extension of time; written agreement; automatic extension; rules
- IC 6-3-5-1 · Nonresidents; Indiana income
- IC 6-3-5-2 · Repealed
- IC 6-3-5-3 · Indiana residents working in Illinois
- IC 6-3-5-4 · Mutual economic development agreements with bordering states; payment agreement
- IC 6-3-5-5 · Election to receive payment in lieu of economic development for a growing economy tax credit; requirements
- IC 6-3-6-1 · Repealed
- IC 6-3-6-2 · Repealed
- IC 6-3-6-3 · Repealed
- IC 6-3-6-4 · Repealed
- IC 6-3-6-5 · Repealed
- IC 6-3-6-6 · Repealed
- IC 6-3-6-7 · Repealed
- IC 6-3-6-8 · Repealed