2013 Indiana Code TITLE 6. TAXATION ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION CHAPTER 6. FILING AND DUE DATES
Download as PDF
IC 6-8.1-6
Chapter 6. Filing and Due Dates
IC 6-8.1-6-1
Extension; payments; statement of reasons; additional extensions;
federal extensions; interest on unpaid taxes
Sec. 1. (a) If a person responsible for filing a tax return is unable
to file the return by the appropriate due date, he may petition the
department, before that due date, for a filing extension. The person
must include with the petition a payment of at least ninety percent
(90%) of the tax that is reasonably expected to be due on the due
date. When the department receives the petition and the payment, the
department shall grant the person a sixty (60) day extension.
(b) If a person responsible for filing a tax return has received an
extension of the due date and is still unable to file the return by the
extended due date, he may petition the department for another
extension. The person must include in the petition a statement of the
reasons for his inability to file the return by the due date. If the
department finds that the person's petition is proper and that the
person has good cause for requesting the extension, the department
may extend the person's due date for any period that the department
deems reasonable under the circumstances. The department may
allow additional, successive extensions if the person properly
petitions for the extension before the end of his current extension
period.
(c) If the Internal Revenue Service allows a person an extension
on his federal income tax return, the corresponding due dates for the
person's Indiana income tax returns are automatically extended for
the same period as the federal extension, plus thirty (30) days.
However, the person must pay at least ninety percent (90%) of the
Indiana income tax that is reasonably expected to be due on the
original due date by that due date, or he may be subject to the
penalties imposed for failure to pay the tax.
(d) Any tax that remains unpaid during an extension period
accrues interest at a rate established under IC 6-8.1-10-1 from the
original due date, but that tax will not accrue any late payment
penalties until the extension period has ended.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.48-1994,
SEC.1.
IC 6-8.1-6-2
Saturdays, Sundays, and holidays
Sec. 2. If any due date falls on a Saturday, a Sunday, a national
legal holiday recognized by the federal government, or a statewide
holiday, the act that must be performed by that date is timely if
performed by the next succeeding day that is not a Saturday, a
Sunday, or one of those holidays.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-6-3
Date of filing
Sec. 3. (a) A document, including a form, a return, a payment, or
a writing of any type, which must be filed with the department by a
prescribed date, is considered filed:
(1) in cases where it is mailed through the United States mail,
on the date displayed on the post office cancellation mark
stamped on the document's wrapper;
(2) in cases where it is delivered to the department in any
manner other than through the United States mail, on the date
on which the department physically receives the document; or
(3) in cases where a payment is made by an electronic fund
transfer, on the date the taxpayer issues the payment order for
the electronic fund transfer.
(b) If a document is sent through the United States mail by
registered mail, certified mail, or certificate of mailing, then the date
of the registration, certification, or certificate, as evidenced by any
record authenticated by the United States Post Office, is considered
the postmark date.
(c) If a document is mailed to the department through the United
States mail and is physically received after the appropriate due date
without a legible correct postmark, the person who mailed the
document will be considered to have filed the document on or before
the due date if the person can show by reasonable evidence to the
department that the document was deposited in the United States
mail on or before the due date.
(d) If a document is mailed to, but not received by, the
department, the person who mailed the document will be considered
to have filed the document on or before the due date if the person can
show by reasonable evidence to the department that the document
was deposited in the United States mail on or before the due date and
if the person files with the department a duplicate document within
thirty (30) days after the date the department sends notice that the
document was not received.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.92-1987,
SEC.9; P.L.63-1988, SEC.15; P.L.211-2007, SEC.41.
IC 6-8.1-6-4
Certification of returns and forms
Sec. 4. All returns and forms that a person is required to file under
the provisions of law relating to any of the listed taxes must be
certified true under penalties of perjury.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-6-4.5
Rounding to nearest whole dollar
Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a
return shall round to the nearest whole dollar an amount or item
reported on the return. The following apply if an amount or item is
rounded:
(1) An amount or item of at least fifty cents ($0.50) must be
rounded up to the nearest whole dollar.
(2) An amount or item of less than fifty cents ($0.50) must be
rounded down to the nearest whole dollar.
As added by P.L.119-1998, SEC.17. Amended by P.L.182-2009(ss),
SEC.252.
IC 6-8.1-6-5
Taxpayer return; itemization of income derived from sources
outside Indiana
Sec. 5. The department shall request from each taxpayer the
amount of the taxpayer's gross income (as defined in Section 61 of
the Internal Revenue Code) derived from sources within or outside
Indiana using the provisions applicable to determining the source of
adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer
shall itemize the amount of gross income derived from each source.
As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003,
SEC.11.
IC 6-8.1-6-6
Repealed
(Repealed by P.L.18-1994, SEC.47.)
IC 6-8.1-6-7
Electronic filing of returns or documents; rules
Sec. 7. (a) Notwithstanding any other provisions of this title, the
commissioner may permit the filing of any return or document by
electronic data submission.
(b) This subsection applies to a taxpayer required to report and
remit state gross retail taxes or amounts withheld under IC 6-3-4-8
electronically. If the taxpayer provides written consent to the
department, the department may provide the taxpayer with any
documents that would otherwise require delivery by mail by using a
secure electronic delivery service developed by the department under
IC 6-8.1-3-11.
(c) The department may adopt rules to establish procedures to
implement this section.
As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts),
SEC.28.
IC 6-8.1-6-8
Information concerning municipal taxpayers
Sec. 8. (a) Beginning after December 31, 2010, the department in
cooperation with the department of local government finance and the
budget agency shall provide information annually that:
(1) identifies the total number of individual taxpayers that live
within a particular incorporated city or town;
(2) identifies the total individual adjusted gross income of those
taxpayers; and
(3) includes any other information that:
(A) can be abstracted from the taxpayers' individual income
tax returns; and
(B) is necessary to obtain information concerning individual
income taxation under IC 6-3.5-1.1, IC 6-3.5-6, and
IC 6-3.5-7;
as agreed to by the department and the legislative services
agency.
(b) As used in this subsection, "authorized agency" refers to the
legislative services agency or the budget agency. As used in this
subsection, "director" refers to the executive director of the
legislative services agency or the director of the budget agency. The
department shall provide access to the information described in
subsection (a) in electronic format to an authorized agency:
(1) upon receipt of a written request from the director of the
authorized agency; and
(2) upon the director's agreement that any information accessed
(other than aggregate data) will be kept confidential and used
solely for official purposes.
As added by P.L.182-2009(ss), SEC.253.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
