Indiana Statutes

§ 6-3-4-16.7 — Reports in electronic format

Indiana § 6-3-4-16.7
JurisdictionIndiana
Art. 3STATE INCOME TAXES
Ch. 4Returns and Remittances

This text of Indiana § 6-3-4-16.7 (Reports in electronic format) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-3-4-16.7 (2026).

Text

7.

(a)For taxable years ending after December 31, 2019, a partnership that is required to provide twenty-five (25) or more schedules K-1 of form IT-65 to partners or a corporation that is required to provide twenty-five (25) or more schedules K-1 of form IT-20S to shareholders must file all such schedules in an electronic format specified by the department.
(b)For taxable years ending after December 31, 2021, an estate or trust required to provide ten (10) or more schedules K-1 of form IT-41 to beneficiaries must file all such reports in an electronic format specified by the department.
(c)If the department receives a form IT-65, form IT-20S, or form IT-41 with more than fifty (50) schedules K-1 in a format other than the electronic format specified by the department, the department may

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Legislative History

As added by P.L.234-2019, SEC.15. Amended by P.L.146-2020, SEC.27.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-3-4-16.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-4-16.7.