CHAPTER 6. FILING AND DUE DATES
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 unableto file the return by the appropriate due date, he may petition thedepartment, before that due date, for a filing extension. The personmust include with the petition a payment of at least ninety percent(90%) of the tax that is reasonably expected to be due on the duedate. When the department receives the petition and the payment, thedepartment shall grant the person a sixty (60) day extension.
(b) If a person responsible for filing a tax return has received anextension of the due date and is still unable to file the return by theextended due date, he may petition the department for anotherextension. The person must include in the petition a statement of thereasons for his inability to file the return by the due date. If thedepartment finds that the person's petition is proper and that theperson has good cause for requesting the extension, the departmentmay extend the person's due date for any period that the departmentdeems reasonable under the circumstances. The department mayallow additional, successive extensions if the person properlypetitions for the extension before the end of his current extensionperiod.
(c) If the Internal Revenue Service allows a person an extensionon his federal income tax return, the corresponding due dates for theperson's Indiana income tax returns are automatically extended forthe same period as the federal extension, plus thirty (30) days.However, the person must pay at least ninety percent (90%) of theIndiana income tax that is reasonably expected to be due on theoriginal due date by that due date, or he may be subject to thepenalties imposed for failure to pay the tax.
(d) Any tax that remains unpaid during an extension periodaccrues interest at a rate established under IC 6-8.1-10-1 from theoriginal due date, but that tax will not accrue any late paymentpenalties 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 nationallegal holiday recognized by the federal government, or a statewideholiday, the act that must be performed by that date is timely ifperformed by the next succeeding day that is not a Saturday, aSunday, 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, ora writing of any type, which must be filed with the department by aprescribed 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 markstamped on the document's wrapper;
(2) in cases where it is delivered to the department in anymanner other than through the United States mail, on the dateon which the department physically receives the document; or
(3) in cases where a payment is made by an electronic fundtransfer, on the date the taxpayer issues the payment order forthe electronic fund transfer.
(b) If a document is sent through the United States mail byregistered mail, certified mail, or certificate of mailing, then the dateof the registration, certification, or certificate, as evidenced by anyrecord authenticated by the United States Post Office, is consideredthe postmark date.
(c) If a document is mailed to the department through the UnitedStates mail and is physically received after the appropriate due datewithout a legible correct postmark, the person who mailed thedocument will be considered to have filed the document on or beforethe due date if the person can show by reasonable evidence to thedepartment that the document was deposited in the United Statesmail on or before the due date.
(d) If a document is mailed to, but not received by, thedepartment, the person who mailed the document will be consideredto have filed the document on or before the due date if the person canshow by reasonable evidence to the department that the documentwas deposited in the United States mail on or before the due date andif the person files with the department a duplicate document withinthirty (30) days after the date the department sends notice that thedocument 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 underthe provisions of law relating to any of the listed taxes must becertified 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 areturn shall round to the nearest whole dollar an amount or itemreported on the return. The following apply if an amount or item isrounded:
(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 berounded 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 sourcesoutside Indiana
Sec. 5. The department shall request from each taxpayer theamount of the taxpayer's gross income (as defined in Section 61 ofthe Internal Revenue Code) derived from sources within or outsideIndiana using the provisions applicable to determining the source ofadjusted gross income that are set forth in IC 6-3-2-2. The taxpayershall 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. Notwithstanding any other provisions of this title, thecommissioner may permit the filing of any return or document byelectronic data submission. The department may adopt rules toestablish procedures to implement this section.
As added by P.L.71-1993, SEC.19.
IC 6-8.1-6-8
Information concerning municipal taxpayers
Sec. 8. (a) Beginning after December 31, 2010, the department incooperation with the department of local government finance and thebudget agency shall provide information annually that:
(1) identifies the total number of individual taxpayers that livewithin a particular incorporated city or town;
(2) identifies the total individual adjusted gross income of thosetaxpayers; and
(3) includes any other information that:
(A) can be abstracted from the taxpayers' individual incometax returns; and
(B) is necessary to obtain information concerning individualincome taxation under IC 6-3.5-1.1, IC 6-3.5-6, andIC 6-3.5-7;
as agreed to by the department and the legislative servicesagency.
(b) As used in this subsection, "authorized agency" refers to thelegislative services agency or the budget agency. As used in thissubsection, "director" refers to the executive director of the
legislative services agency or the director of the budget agency. Thedepartment shall provide access to the information described insubsection (a) in electronic format to an authorized agency:
(1) upon receipt of a written request from the director of theauthorized agency; and
(2) upon the director's agreement that any information accessed(other than aggregate data) will be kept confidential and usedsolely for official purposes.
As added by P.L.182-2009(ss), SEC.253.