Indiana § 6-8.1-7-1.5 Disclosure of tax return information; scope of disclosure

Indiana Statutes

§ 6-8.1-7-1.5 — Disclosure of tax return information; scope of disclosure

Indiana § 6-8.1-7-1.5

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 7Confidentiality

This text of Indiana § 6-8.1-7-1.5 (Disclosure of tax return information; scope of disclosure) 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 § 6-8.1-7-1.5 (2026).

Text

5.

(a)The following definitions apply to this section:

(1)"Direct owner" means a person, corporation, or other entity that owns an interest in a pass through entity without owning the interest through another entity.

(2)"Owner" means:

(A)a partner in a partnership, including a member of a limited liability company;

(B)a shareholder in a corporation described in IC 6-3-2-2.8(2); or

(C)a beneficiary of an estate or trust.

(3)"Pass through entity" has the meaning set forth in IC 6-3-1-35.

(b)The department may disclose return information or liabilities related to a return by a pass through entity filed under IC 6-3 or IC 6-5.5 to a direct owner of the pass through entity, but only to the extent necessary for the direct owner to determine the direct owner's tax due or filing requiremen

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5. (a) The following definitions apply to this
section:
(1) "Direct owner" means a person, corporation, or other entity
that owns an interest in a pass through entity without owning the
interest through another entity.
(2) "Owner" means:
(A) a partner in a partnership, including a member of a limited
liability company;
(B) a shareholder in a corporation described in IC 6-3-2-2.8(2);
or
(C) a beneficiary of an estate or trust.
(3) "Pass through entity" has the meaning set forth in IC 6-3-1-35.
(b) The department may disclose return information or liabilities
related to a return by a pass through entity filed under IC 6-3 or IC 6-5.5 to a direct owner of the pass through entity, but only to the extent
necessary for the direct owner to determine the direct owner's tax due
or filing requirements under IC 6-3 or IC 6-5.5. For purposes of this
subsection, a withholding tax return other than a return filed under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15 is not a return of a pass through
entity permitted to be disclosed.
(c) The department may disclose the information from another
taxpayer's return to a taxpayer, but only to the extent necessary to
determine the requesting taxpayer's income, deductions, credits, or
other attributes affecting the requesting taxpayer's liability for a listed
tax.
(d) If the department determines that a taxpayer is personally liable
for a listed tax of another taxpayer or is liable for a listed tax as a
transferee of another taxpayer, the department may disclose:
(1) any information related to the other taxpayer, but only to the
extent the taxpayer is personally liable for the liabilities of the
other taxpayer; and
(2) any information related to amounts collected or relieved from
collection with regard to the liability that the department
determines is owed by the taxpayer.