§ 6-3-4-1 — Who must make returns

Indiana § 6-3-4-1

• Jurisdiction: Indiana
• Art. 3: STATE INCOME TAXES
• Ch. 4: Returns and Remittances

Text

Returns with respect to taxes imposed by this act
shall be made by the following:
(1) Every resident individual having for the taxable year gross
income in an amount greater than the modifications provided
under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4).
(2) Every nonresident individual having for the taxable year any
gross income from sources within the state of Indiana, except for
a team member (as defined in IC 6-3-2-2.7) who is covered by a
composite return filed under IC 6-3-2-2.7.
(3) Every corporation having for the taxable year any gross
income from sources within the state of Indiana.
(4) For taxable years beginning after December 31, 2012, every
resident estate having for the taxable year any gross income from
sources within the state of Indiana exceeding the amount provided
in Section 6012(a)(3) of the Internal Revenue Code.
(5) For taxable years beginning after December 31, 2012, every
resident trust having for the taxable year any gross income from
sources within the state of Indiana exceeding the amount provided
in Section 6012(a)(4) of the Internal Revenue Code.
(6) For taxable years beginning after December 31, 2012, every
nonresident estate having for the taxable year any gross income
from sources within the state of Indiana exceeding the amount
provided in Section 6012(a)(3) of the Internal Revenue Code.
(7) For taxable years beginning after December 31, 2012, every
nonresident trust having for the taxable year any gross income
from sources within the state of Indiana exceeding the amount
provided in Section 6012(a)(4) of the Internal Revenue Code.
Formerly: Acts 1963(ss), c.32, s.401; Acts 1965, c.233, s.16. As
amended by Acts 1981, P.L.25, SEC.7; P.L.63-1997, SEC.3;
P.L.137-2012, SEC.54.