{"data":{"id":"us-in/ic-6-8.1-7-1.5","jurisdiction":"us-in","citation":"IC 6-8.1-7-1.5","heading":"Disclosure of tax return information; scope of disclosure","body":"Sec. 1.5. (a) The following definitions apply to this section:\n(1) \"Direct owner\" means a person, corporation, or other entity that owns an interest in a pass through entity without owning the interest through another entity.\n(2) \"Owner\" means:\n(A) a partner in a partnership, including a member of a limited liability company;\n(B) a shareholder in a corporation described in IC 6-3-2-2.8(2); or\n(C) a beneficiary of an estate or trust.\n(3) \"Pass through entity\" has the meaning set forth in IC 6-3-1-35.\n(b) The department may disclose return information or liabilities related to a return by a pass through entity filed under IC 6-3 or IC 6-5.5 to a direct owner of the pass through entity, but only to the extent necessary for the direct owner to determine the direct owner's tax due or filing requirements under IC 6-3 or IC 6-5.5. For purposes of this subsection, a withholding tax return other than a return filed under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15 is not a return of a pass through entity permitted to be disclosed.\n(c) The department may disclose the information from another taxpayer's return to a taxpayer, but only to the extent necessary to determine the requesting taxpayer's income, deductions, credits, or other attributes affecting the requesting taxpayer's liability for a listed tax.\n(d) If the department determines that a taxpayer is personally liable for a listed tax of another taxpayer or is liable for a listed tax as a transferee of another taxpayer, the department may disclose:\n(1) any information related to the other taxpayer, but only to the extent the taxpayer is personally liable for the liabilities of the other taxpayer; and\n(2) any information related to amounts collected or relieved from collection with regard to the liability that the department determines is owed by the taxpayer.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 7. Confidentiality"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-7-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"de9de3dc8c3f03a1691d9b56b1bdc497634dc59389c7d3fcf829c661ba68591a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-7-1","next":"us-in/ic-6-8.1-7-2"},"notice":"GroundRules: Original legal text. Not legal advice."}