Indiana Code
Title 6. Taxation
Article 3. State Income Taxes

6-3-2-1.5. "Qualified Area"; Tax Rate in Qualified Area; Application of Tax Rate After December 31, 2018; Expiration - Sec. 1.5. (a) As used in this section, "qualified area"...

6-3-2-1.7. Election for Certain Corporations; Qualified Distribution Sales to a Distributor for Resale; Sourcing of the Sale - Sec. 1.7. (a) For purposes of this section: (1) "Distributor"...

6-3-2-2. "Adjusted Gross Income Derived From Sources Within Indiana"; Apportionment; Payroll Factor; Sales Factor; Property Factor; Pass Through Entities - Sec. 2. (a) With regard to corporations and nonresident persons,...

6-3-2-2.2. Interest Income, Discounts, and Receipts Attributable to State - Sec. 2.2. (a) Interest income and other receipts from assets...

6-3-2-2.3. In-State Commercial Printing for Out-of-State Customer - Sec. 2.3. Notwithstanding any other provision of this article, with...

6-3-2-2.4. Foreign Operating Corporations; Determination of Percentage of Business Activity Outside United States - Sec. 2.4. (a) For purposes of section 2(o) of this...

6-3-2-2.5. Resident Persons; Net Operating Loss; Adjusted Gross Income - Note: This version of section effective until 1-1-2023. See also...

6-3-2-2.5-b. Resident Persons; Net Operating Loss; Adjusted Gross Income - Note: This version of section effective 1-1-2023. See also preceding...

6-3-2-2.6. Corporations and Nonresident Persons; Net Operating Losses - Note: This version of section effective until 1-1-2023. See also...

6-3-2-2.6-b. Corporations and Nonresident Persons; Net Operating Losses - Note: This version of section effective 1-1-2023. See also preceding...

6-3-2-2.7. Team Members; Indiana Income; Rules - Sec. 2.7. (a) As used in this section: (1) "Bonus...

6-3-2-2.8. Exemption; Nonprofit Entities; Subchapter S Corporations; Financial Institutions; Insurance Companies; International Banking Facilities - Sec. 2.8. Notwithstanding any provision of IC 6-3-1 through IC...

6-3-2-2.9. Repealed - As added by P.L.50-1984, SEC.2. Repealed by P.L.47-1984, SEC.7(c).

6-3-2-3. Repealed - Formerly Acts 1963(ss)c.32, s.205; Acts 1965, c.233, s.14. Amended by...

6-3-2-3.1. Taxation; Nonprofit Entities; Unrelated Business Income - Sec. 3.1. (a) Except as otherwise provided in subsection (b),...

6-3-2-3.2. Indiana Income of Race Team Members - Sec. 3.2. (a) The following definitions apply to this section:...

6-3-2-3.5. Exemption; Fares for Public Transportation Services - Sec. 3.5. (a) For purposes of this section, "public transportation...

6-3-2-3.7. Remainder of Federal Civil Service Annuity Minus Certain Retirement Benefits; Deduction - Sec. 3.7. (a) Each taxable year, an individual or the...

6-3-2-4. Military Service Deduction; Retirement Income or Survivor's Benefits Deduction - Sec. 4. (a) Each taxable year, an individual, or the...

6-3-2-5. Repealed - As added by Acts 1978, P.L.37, SEC.2. Repealed by P.L.36-2015,...

6-3-2-5.3. Repealed - As added by P.L.182-2009(ss), SEC.195. Repealed by P.L.36-2015, SEC.4; P.L.250-2015,...

6-3-2-5.5. Repealed - As added by Acts 1979, P.L.69, SEC.1. Repealed by Acts...

6-3-2-6. Deduction; Rent Payments - Sec. 6. (a) Each taxable year, an individual who rents...

6-3-2-7. Repealed - As added by P.L.23-1983, SEC.10. Repealed by P.L.9-1986, SEC.10.

6-3-2-8. Enterprise Zone Employers; Exemption From Deduction - Sec. 8. (a) For purposes of this section, "qualified employee"...

6-3-2-9. Disability Retirement; Deduction; Amount - Sec. 9. (a) An individual who: (1) retired on disability...

6-3-2-10. Unemployment Compensation; Deduction - Sec. 10. (a) For purposes of this section, "excess adjusted...

6-3-2-11. Deductions From Adjusted Gross Income; Federal Employee Paid Leave - Sec. 11. (a) An individual is entitled to a deduction...

6-3-2-12. Foreign Source Dividends; Deduction; Computation - Sec. 12. (a) As used in this section, the term...

6-3-2-13. Export Income; Maritime Opportunity Districts; Limit on Deduction After December 31, 2015; Expiration - Sec. 13. (a) As used in this section, "export income"...

6-3-2-14. Repealed - As added by P.L.341-1989(ss), SEC.9. Repealed by P.L.192-2002(ss), SEC.191.

6-3-2-14.1. Prize Money Accruing Before July 1, 2002; Exemption - Sec. 14.1. Notwithstanding IC 6-3-4-8.2, a payment made after June...

6-3-2-14.5. Repealed - As added by P.L.192-2002(ss), SEC.79. Repealed by P.L.250-2015, SEC.21.

6-3-2-15. Repealed - As added by P.L.90-1989, SEC.1; P.L.347-1989(ss), SEC.8. Repealed by P.L.1-1990,...

6-3-2-16. Transactions Between Taxable Entity and Unitary Taxpayer Subject to Ic 6-5.5 - Sec. 16. If an entity is subject to taxation under...

6-3-2-17. Repealed - As added by P.L.1-1990, SEC.78. Repealed by P.L.250-2015, SEC.22.

6-3-2-18. Employee Medical Care Savings Accounts; Exemption Limited to Deposits Before January 1, 2016 - Sec. 18. (a) As used in this section, "eligible medical...

6-3-2-19. Distributions for Higher Education; Exemptions - Sec. 19. (a) As used in this section, "account beneficiary"...

6-3-2-20. Corporations; Intangible Expenses; Directly Related Interest Expenses; Exceptions - Sec. 20. (a) The following definitions apply throughout this section:...

6-3-2-21.7. Exemption for Certain Income Derived From Patents - Sec. 21.7. (a) This section applies to a qualified patent...

6-3-2-22. Deduction; Unreimbursed Education Expenditures - Sec. 22. (a) The following definitions apply throughout this section:...

6-3-2-24. Income Tax Exemption; Olympic Medalist - Sec. 24. (a) This section applies to a taxable year...

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...

6-3-2-26. Deduction for Contributions to a Regional Development Authority Infrastructure Fund - Sec. 26. (a) This section applies only to taxable years...

Chapter 2.5. Repealed - Repealed by P.L.273-1999, SEC.228.

Chapter 3. Credits

6-3-3-1. Amounts Deducted and Withheld - Sec. 1. (a) Subject to subsection (b), the amount deducted...

6-3-3-2. Repealed - Formerly: Acts 1963(ss), c.32, s.302. As amended by P.L.2-1988, SEC.9....

6-3-3-3. Taxes Paid to Other States; Liability for Income Tax to a Foreign Country - Sec. 3. (a) Whenever a resident person has become liable...

6-3-3-4. Repealed - Formerly: Acts 1963(ss), c.32, s.304; Acts 1965, c.279, s.1; Acts...

6-3-3-4.1. Repealed - As added by Acts 1977, P.L.78, SEC.4. Amended by Acts...

6-3-3-5. Credit; Charitable Contribution; Postsecondary Educational Institutions; Educational Foundations - Sec. 5. (a) At the election of the taxpayer, there...

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,...

6-3-3-6. Repealed - Formerly: Acts 1973, P.L.50, SEC.2. As amended by Acts 1980,...

6-3-3-7. Repealed - As added by Acts 1975, P.L.352, SEC.1. Amended by Acts...

6-3-3-8. Repealed - As added by Acts 1978, P.L.43, SEC.2. Amended by Acts...

6-3-3-9. Unified Tax Credit for the Elderly - Sec. 9. (a) The credit provided by this section shall...

6-3-3-10. Enterprise Zone Employers; Credit; Employment Expenditures - Sec. 10. (a) As used in this section: "Base period...

6-3-3-12. Credit for Contributions to College Choice Education Savings Plan; Date of Contribution; Repayment of Credit After Nonqualified Withdrawals; Designation of Contributions After December 31, 2018 - Note: This version of section effective until 1-1-2024. See also...

6-3-3-12-b. Credit for Contributions to College Choice Education Savings Plan; Date of Contribution; Repayment of Credit After Nonqualified Withdrawals; Designation of Contributions After December 31, 2018 - Note: This version of section effective 1-1-2024. See also preceding...

6-3-3-12.1. Credit for Contributions to Able Account; Date of Contribution; Repayment of Credit After Nonqualified Withdrawals - Effective 1-1-2024. Sec. 12.1. (a) As used in this section,...

6-3-3-13. Adoption Credit - Sec. 13. (a) This section applies only to taxable years...

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"...

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,...

Chapter 3.1. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.2. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.3. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.4. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.5. Repealed - Repealed by P.L.51-1984, SEC.4.

Chapter 3.6. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.7. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.8. Repealed - Repealed by P.L.51-1984, SEC.3.

Chapter 3.9. Repealed - Repealed by P.L.51-1984, SEC.3.

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...

Chapter 4.5. Partnership Audit and Administrative Adjustments

6-3-4.5-1. Definitions - Note: This version of section effective until 7-1-2022. See also...

6-3-4.5-1-b. Definitions - Note: This version of section effective 7-1-2022. See also preceding...

6-3-4.5-2. Amended Return; Pass Through Entity; Adjustment for a Review Year; State Adjustment; Partnerships and Tiered Partners; Numerical Tier - Sec. 2. The following apply for purposes of this chapter:...

6-3-4.5-3. Department Audit or Investigation; Tax Attribute; Report of Proposed Partnership Adjustments - Sec. 3. (a) If the department conducts an audit or...

6-3-4.5-4. Partnership's Right to Protest and Appeal - Sec. 4. If the department issues a report of proposed...

6-3-4.5-5. Report of Partnership Adjustments; Timing; Protest; Appeal; Settlement Agreement - Sec. 5. (a) For purposes of this chapter, a report...

6-3-4.5-6. Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election - Sec. 6. (a) Once a report of partnership adjustments is...

6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes - Sec. 7. (a) If the department receives the partner level...

6-3-4.5-8. Filing of Amended Partnership Return; Remittance; Tiered Partners; Direct or Indirect Partners; Payment of Tax; Tax Attributes - Sec. 8. (a) If a partnership: (1) determines that it...

6-3-4.5-9. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law - Note: This version of section effective until 7-1-2022. See also...

6-3-4.5-9-b. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law - Note: This version of section effective 7-1-2022. See also preceding...

6-3-4.5-10. Reporting and Payment Requirements; Tiered Partners; Rules - Sec. 10. (a) The direct and indirect partners of an...

6-3-4.5-11. Procedures; Alternative Reporting and Payment Method; Application; Timing - Sec. 11. Under procedures adopted by and subject to the...

6-3-4.5-12. Irrevocable Election; No Deduction or Credit; Other State or Local Tax Jurisdictions - Sec. 12. (a) The election made pursuant to section 9(c)...

6-3-4.5-13. Designation of a State Partnership Representative; Qualifications - Sec. 13. If the department conducts an audit or investigation...

6-3-4.5-14. Changes to a Report of Final Partnership Adjustments; Timing - Sec. 14. For purposes of this chapter and IC 6-8.1-5-2,...

6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal - Sec. 15. (a) If the department receives the partner level...

6-3-4.5-16. Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal - Sec. 16. (a) If the department determines that the partnership...

6-3-4.5-17. Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal - Sec. 17. (a) If the department determines that a taxpayer...

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 - Note: This version of section effective until 7-1-2022. See also...

6-3-4.5-18-b. Reporting Requirements; Liability for Tax; Proposed Assessment Timing; Reduction of the Tax Attributable to Direct or Indirect Partner; Duty to Issue Report - Note: This version of section effective 7-1-2022. See also preceding...

6-3-4.5-19. Remitting Payment on Behalf of a Partner; Claim for Refund - Sec. 19. If a partnership or tiered partner remits a...

6-3-4.5-20. Partnership With More Than 10,000 Direct Owners; Extension of Time; Written Agreement; Automatic Extension; Rules - Sec. 20. (a) Notwithstanding any other provision of this chapter...

Chapter 5. Reciprocity

6-3-5-1. Nonresidents; Indiana Income - Sec. 1. The tax imposed by IC 6-3-2 on the...

6-3-5-2. Repealed - Formerly: Acts 1963(ss), c.32, s.502. As amended by P.L.2-1988, SEC.13....

6-3-5-3. Indiana Residents Working in Illinois - Sec. 3. The department of state revenue, with the approval...

6-3-5-4. Mutual Economic Development Agreements With Bordering States; Payment Agreement - Sec. 4. (a) If the Indiana economic development corporation established...

6-3-5-5. Election to Receive Payment in Lieu of Economic Development for a Growing Economy Tax Credit; Requirements - Sec. 5. (a) If the Indiana economic development corporation established...

Chapter 6. Penalties and Administration

6-3-6-1. Repealed - Formerly: Acts 1963(ss), c.32, s.601; Acts 1965, c.233, s.25; Acts...

6-3-6-2. Repealed - Formerly: Acts 1963(ss), c.32, s.602; Acts 1969, c.326, s.10. As...

6-3-6-3. Repealed - Formerly: Acts 1963(ss), c.32, s.603; Acts 1969, c.326, s.11; Acts...

6-3-6-4. Repealed - Formerly: Acts 1963(ss), c.32, s.604. Repealed by Acts 1980, P.L.61,...

6-3-6-5. Repealed - Formerly: Acts 1963(ss), c.32, s.605; Acts 1965, c.233, s.26. Repealed...

6-3-6-6. Repealed - Formerly: Acts 1963(ss), c.32, s.606. Repealed by Acts 1980, P.L.61,...

6-3-6-7. Repealed - Formerly: Acts 1963(ss), c.32, s.607. Repealed by Acts 1980, P.L.61,...

6-3-6-8. Repealed - Formerly: Acts 1963(ss), c.32, s.608; Acts 1965, c.233, s.27. As...

6-3-6-9. Repealed - Formerly: Acts 1963(ss), c.32, s.609. Repealed by Acts 1980, P.L.61,...

6-3-6-10. Taxpayers' Record Keeping Requirements; False Entries; Offenses - Sec. 10. (a) A taxpayer subject to taxation under this...

6-3-6-11. Evasion of Tax; Offenses; Prosecution - Sec. 11. (a) It is a Level 6 felony for...

6-3-6-12. Repealed - Formerly: Acts 1963(ss), c.32, s.612. Repealed by Acts 1980, P.L.61,...

6-3-6-13. Repealed - Formerly: Acts 1963(ss), c.32, s.613. Repealed by Acts 1980, P.L.61,...

6-3-6-14. Repealed - Formerly: Acts 1963(ss), c.32, s.614. Repealed by Acts 1980, P.L.61,...

Chapter 7. Miscellaneous

6-3-7-1. Repealed - Formerly: Acts 1963(ss), c.32, s.701; Acts 1965, c.233, s.28; Acts...

6-3-7-2. Repealed - Formerly: Acts 1963(ss), c.32, s.702. Repealed by Acts 1980, P.L.61,...

6-3-7-2.5. Repealed - As added by P.L.390-1987(ss), SEC.38. Repealed by P.L.192-2002(ss), SEC.191.

6-3-7-3. Collected Revenue; Distribution and Use - Sec. 3. (a) All revenues derived from collection of the...

6-3-7-4. Repealed - Formerly: Acts 1963(ss), c.32, s.705; Acts 1967, c.345, s.1. Repealed...

6-3-7-5. Independent Contractor; Worker's Compensation Election for Exemption; Notification of Tax Treatment - Sec. 5. (a) As used in this section, "independent contractor"...

Chapter 8. Repealed - Repealed by P.L.192-2002(ss), SEC.191.

Chapter 8.1. Supplemental Net Income Tax Filings

6-3-8.1-1. Application of Chapter - Sec. 1. This chapter applies to a taxpayer that: (1)...

6-3-8.1-2. Provisions Applying to Imposition and Collection of Supplemental Net Income Tax; Filing of Estimated Tax Return and Final Tax Return - Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss),...

6-3-8.1-3. Determination of Supplemental Net Income Tax; Forms and Procedures - Sec. 3. (a) The supplemental net income tax imposed under...

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Indiana Code Title 6. Taxation Article 3. State Income Taxes

Indiana Code
Title 6. Taxation
Article 3. State Income Taxes