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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 3. State Income Taxes
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  10. Chapter 4. Returns and Remittances


Chapter 4. Returns and Remittances


  • 6-3-4-1. Who must make returns
  • 6-3-4-1.5. Returns filed by professional preparers
  • 6-3-4-2. Returns; fiduciaries; husband and wife
  • 6-3-4-3. Filing date
  • 6-3-4-4. Repealed
  • 6-3-4-4.1. Estimated payments; declaration of estimated tax; electronic funds transfer
  • 6-3-4-5. Payment of tax
  • 6-3-4-6. Furnishing federal return to department; notice of modification; amended returns
  • 6-3-4-7. Repealed
  • 6-3-4-8. Income withholding; wages; reports; penalties
  • 6-3-4-8.1. Income withholding; wages; reports; online tax filing; penalties
  • 6-3-4-8.2. Income withholding; gambling winnings
  • 6-3-4-8.5. Liability of transferee of property
  • 6-3-4-9. Reports of payment to recipients
  • 6-3-4-10. Partnership returns
  • 6-3-4-11. Partnerships not subject to tax
  • 6-3-4-12. Nonresident partners; withholding rate; returns; credits for tax withheld
  • 6-3-4-13. Corporations; withholding from dividends to nonresident shareholders
  • 6-3-4-14. Affiliated group of corporations; consolidated returns
  • 6-3-4-15. Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required
  • 6-3-4-15.7. Annuity, pension, retirement, or other deferred compensation plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability
  • 6-3-4-16. Procedures to implement crosschecks between certain forms
  • 6-3-4-16.5. Electronic filing; withholding
  • 6-3-4-16.7. Reports in electronic format
  • 6-3-4-17. Quarterly reports concerning local income taxes
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