Indiana Code
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...

6-3-4-1.5. Returns Filed by Professional Preparers - Sec. 1.5. (a) If a professional preparer files more than:...

6-3-4-2. Returns; Fiduciaries; Husband and Wife - Sec. 2. (a) If an individual is deceased, the return...

6-3-4-3. Filing Date - Note: This version of section effective until 1-1-2023. See also...

6-3-4-3-b. Filing Date - Note: This version of section effective 1-1-2023. See also preceding...

6-3-4-4. Repealed - Formerly: Acts 1963(ss), c.32, s.404; Acts 1965, c.233, s.18; Acts...

6-3-4-4.1. Estimated Payments; Declaration of Estimated Tax; Electronic Funds Transfer - Sec. 4.1. (a) Any individual required by the Internal Revenue...

6-3-4-5. Payment of Tax - Sec. 5. When a return of tax is required pursuant...

6-3-4-6. Furnishing Federal Return to Department; Notice of Modification; Amended Returns - Sec. 6. (a) Any taxpayer, upon request by the department,...

6-3-4-7. Repealed - Formerly: Acts 1963(ss), c.32, s.407. Repealed by Acts 1980, P.L.61,...

6-3-4-8. Income Withholding; Wages; Reports; Penalties - Sec. 8. (a) Except as provided in subsection (d), every...

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...

6-3-4-8.2. Income Withholding; Gambling Winnings - Sec. 8.2. (a) Each person in Indiana who is required...

6-3-4-8.5. Liability of Transferee of Property - Sec. 8.5. In the case of a transferee of the...

6-3-4-9. Reports of Payment to Recipients - Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries,...

6-3-4-10. Partnership Returns - Sec. 10. (a) Except as provided in subsection (b), every...

6-3-4-11. Partnerships Not Subject to Tax - Sec. 11. (a) A partnership as such shall not be...

6-3-4-12. Nonresident Partners; Withholding Rate; Returns; Credits for Tax Withheld - Sec. 12. (a) Every partnership shall, at the time that...

6-3-4-13. Corporations; Withholding From Dividends to Nonresident Shareholders - Sec. 13. (a) Every corporation which is exempt from tax...

6-3-4-13.5. Income Withholding; First Payment of Prize Money; Racing Event at Qualified Motorsports Facility - Sec. 13.5. (a) The following definitions apply throughout this section:...

6-3-4-14. Affiliated Group of Corporations; Consolidated Returns - Sec. 14. (a) An affiliated group of corporations shall have...

6-3-4-15. Trusts or Estates; Distribution of Income to Nonresident Beneficiaries; Deduction, Retention, and Pay Over of Tax Due; Returns Required - Sec. 15. (a) A trust or estate shall, at the...

6-3-4-15.1. Prescribe Procedures - Sec. 15.1. For purposes of IC 6-3-4-12, IC 6-3-4-13, and...

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...

6-3-4-16. Procedures to Implement Crosschecks Between Certain Forms - Sec. 16. For individual income tax returns filed after December...

6-3-4-16.3. Corporations; Electronic Return; Exceptions - Sec. 16.3. (a) For taxable years ending after December 31,...

6-3-4-16.5. Electronic Filing; Withholding - Sec. 16.5. (a) This section applies to: (1) Form W-2...

6-3-4-16.7. Reports in Electronic Format - Sec. 16.7. (a) For taxable years ending after December 31,...

6-3-4-17. Quarterly Reports Concerning Local Income Taxes - Sec. 17. Beginning after December 31, 2010, the department and...