Sec. 5. The department shall request from each taxpayer the amount of the taxpayer's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer shall itemize the amount of gross income derived from each source.
As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003, SEC.11.
Structure Indiana Code
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
6-8.1-6-1-b. Due Date Extensions; Requirements; Tax Payments; Penalties and Interest
6-8.1-6-2. Saturdays, Sundays, and Holidays
6-8.1-6-4. Certification of Returns and Forms
6-8.1-6-4.5. Rounding to Nearest Whole Dollar
6-8.1-6-5. Taxpayer Return; Itemization of Income Derived From Sources Outside Indiana