Who must make returns
Sec. 1. Returns with respect to taxes imposed by this act shall be
made by the following:
(1) Every resident individual having for the taxable year gross
income in an amount greater than the modifications provided
under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4).
(2) Every nonresident individual having for the taxable year any
gross income from sources within the state of Indiana, except
for a team member (as defined in IC 6-3-2-2.7) who is covered
by a composite return filed under IC 6-3-2-2.7.
(3) Every corporation having for the taxable year any gross
income from sources within the state of Indiana.
(4) Every resident estate having for the taxable year any gross
income from sources within the state of Indiana.
(5) Every resident trust having for the taxable year any gross
income from sources within the state of Indiana.
(6) Every nonresident estate having for the taxable year any
gross income from sources within the state of Indiana.
(7) Every nonresident trust having for the taxable year any gross
income from sources within the state of Indiana.
(Formerly: Acts 1963(ss), c.32, s.401; Acts 1965, c.233, s.16.) As
amended by Acts 1981, P.L.25, SEC.7; P.L.63-1997, SEC.3.
Last modified: May 28, 2006