Indiana § 6-3-4-2 Returns; fiduciaries; husband and wife

Indiana Statutes

§ 6-3-4-2 — Returns; fiduciaries; husband and wife

Indiana § 6-3-4-2

Art. 3STATE INCOME TAXES

Ch. 4Returns and Remittances

This text of Indiana § 6-3-4-2 (Returns; fiduciaries; husband and wife) 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 § 6-3-4-2 (2026).

Text

(a)If an individual is deceased, the return of such individual shall be made by the individual's executor, administrator, or other person charged with the property of such decedent.

(b)If an individual is unable to make a return, the return of such individual shall be made by a duly authorized agent, the individual's committee, guardian, fiduciary, or other person charged with the care of the person or property of such individual.

(c)Returns of an estate or a trust shall be made by the fiduciary thereof.

(d)Where a joint return is made by husband and wife pursuant to the Internal Revenue Code, a joint return shall be made pursuant to this article. Where a joint return is filed by a husband and wife hereunder, one spouse shall have no liability for the tax imposed by this article upon t

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(a) If an individual is deceased, the return of such
individual shall be made by the individual's executor, administrator, or
other person charged with the property of such decedent.
(b) If an individual is unable to make a return, the return of such
individual shall be made by a duly authorized agent, the individual's
committee, guardian, fiduciary, or other person charged with the care
of the person or property of such individual.
(c) Returns of an estate or a trust shall be made by the fiduciary
thereof.
(d) Where a joint return is made by husband and wife pursuant to
the Internal Revenue Code, a joint return shall be made pursuant to this
article. Where a joint return is filed by a husband and wife hereunder,
one spouse shall have no liability for the tax imposed by this article
upon the income of the other spouse.
(e) Where separate returns are made by husband and wife pursuant
to the Internal Revenue Code, separate returns shall be made pursuant
to this article.
Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17. As
amended by Acts 1977(ss), P.L.4, SEC.9; P.L.3-1989, SEC.39.