State Adjusted Gross Income Tax
45 Iac 3.1-1-1 - Definition of Adjusted Gross Income for Individuals45 Iac 3.1-1-2 - Definition of Gross Income for Individuals45 Iac 3.1-1-3 - Allowed Internal Revenue Code Deductions45 Iac 3.1-1-4 - Disallowed Internal Revenue Code Deductions45 Iac 3.1-1-5 - Modifications to Federal Adjusted Gross Income to Determine Indiana Adjusted Gross Income
(repealed)45 Iac 3.1-1-6 - Net Operating Loss Deduction for Individuals (repealed)45 Iac 3.1-1-7 - Allocation of Income Among States; Reciprocity45 Iac 3.1-1-8 - Definition of Adjusted Gross Income for Corporations (repealed)45 Iac 3.1-1-9 - Allowance of Corporate Net Operating Loss; Modifications (repealed)45 Iac 3.1-1-10 - Definition of Adjusted Gross Income for Fiduciaries (repealed)45 Iac 3.1-1-11 - Exemptions for Trusts and Estates (repealed)45 Iac 3.1-1-12 - Resident and Nonresident Trusts and Estates45 Iac 3.1-1-13 - Deduction for Distribution From Estate or Trust45 Iac 3.1-1-14 - Report of Distribution; Allocation by Nonresident Estate or Trust45 Iac 3.1-1-15 - Application of Excess Deductions of Estate or Trust45 Iac 3.1-1-16 - Final Account and Certificate of Clearance of Fiduciary45 Iac 3.1-1-17 - Net Operating Losses and Capital Losses for Fiduciaries and Beneficiaries45 Iac 3.1-1-18 - Charitable Contributions of Trust Estate; Exempt Trusts45 Iac 3.1-1-19 - Definition of Gross Income45 Iac 3.1-1-20 - Definition of Corporation45 Iac 3.1-1-21 - Definition of Resident45 Iac 3.1-1-21.5 - "permanent Place of Residence" Defined45 Iac 3.1-1-22 - "domicile" Defined45 Iac 3.1-1-22.5 - Determination of Domicile45 Iac 3.1-1-23 - Special Cases of Residency45 Iac 3.1-1-24 - Definition of Nonresident45 Iac 3.1-1-25 - Tax Liability of Nonresident45 Iac 3.1-1-26 - Definition of Person45 Iac 3.1-1-27 - Definition of Taxpayer45 Iac 3.1-1-28 - Taxable Year45 Iac 3.1-1-29 - Definition of Business Income45 Iac 3.1-1-30 - Trade or Business Construed45 Iac 3.1-1-31 - Definition of Nonbusiness Income45 Iac 3.1-1-32 - Definition of Commercial Domicile45 Iac 3.1-1-33 - Definition of Compensation45 Iac 3.1-1-34 - Definition of Sales45 Iac 3.1-1-35 - Definition of State45 Iac 3.1-1-36 - Tax Rates45 Iac 3.1-1-37 - Allocation and Apportionment of Income of Multistate Corporations45 Iac 3.1-1-38 - Definition of Doing Business45 Iac 3.1-1-39 - Apportionment of Business Income by Corporations45 Iac 3.1-1-40 - Property Factor for Apportionment (repealed)45 Iac 3.1-1-41 - Property Included in Property Factor (repealed)45 Iac 3.1-1-42 - Consistency Among Reports45 Iac 3.1-1-43 - Numerator of Property Factor (repealed)45 Iac 3.1-1-44 - Valuation of Owned Property (repealed)45 Iac 3.1-1-45 - Valuation of Rented Property (repealed)45 Iac 3.1-1-46 - Methods of Averaging Property Values (repealed)45 Iac 3.1-1-47 - Payroll Factor for Apportionment (repealed)45 Iac 3.1-1-48 - Denominator of Payroll Factor (repealed)45 Iac 3.1-1-49 - Numerator of Payroll Factor (repealed)45 Iac 3.1-1-50 - Sales Factor for Apportionment; Sales Defined45 Iac 3.1-1-51 - Denominator of Sales Factor45 Iac 3.1-1-52 - Numerator of Sales Factor45 Iac 3.1-1-53 - In-state Sales of Tangible Personal Property45 Iac 3.1-1-54 - Definition of Sales to United States Government45 Iac 3.1-1-55 - Attribution of Sales to State (repealed)45 Iac 3.1-1-55.5 - Definitions; Attribution of Sales to State45 Iac 3.1-1-56 - Allocation of Nonbusiness Income45 Iac 3.1-1-57 - Rents and Royalties From Real Property and Tangible Personal Property as Nonbusiness Income45 Iac 3.1-1-58 - Allocation of Capital Gains and Losses45 Iac 3.1-1-59 - Interest as Nonbusiness Income45 Iac 3.1-1-60 - Dividends as Business Income45 Iac 3.1-1-61 - Patent and Copyright Royalties as Nonbusiness Income45 Iac 3.1-1-62 - Special Cases of Allocation and Apportionment45 Iac 3.1-1-63 - Apportionment in Absence of One or More Factors45 Iac 3.1-1-64 - Definition of Taxable in Another State45 Iac 3.1-1-65 - Exempt Organizations and Income; Report45 Iac 3.1-1-66 - Subchapter S Corporations and Shareholders45 Iac 3.1-1-67 - Subchapter S Corporation Reports; Taxation of Shareholders45 Iac 3.1-1-68 - Unrelated Business Income of Exempt Organizations45 Iac 3.1-1-69 - Federal Civil Service Annuity Income45 Iac 3.1-1-70 - Military Pay45 Iac 3.1-1-71 - Credits and Adjustments for Taxes Withheld45 Iac 3.1-1-72 - Credit for Other Taxes Paid by Corporation (repealed)45 Iac 3.1-1-73 - Completed Contract Accounting; Credit for Taxes Paid (repealed)45 Iac 3.1-1-74 - Credit for Other State Income Taxes45 Iac 3.1-1-75 - Nonresident Credit From Other States45 Iac 3.1-1-76 - Reciprocity45 Iac 3.1-1-77 - Nonresident Reverse Credit Reciprocity45 Iac 3.1-1-78 - Credit for the Elderly45 Iac 3.1-1-79 - Credit for Contributions to Colleges45 Iac 3.1-1-80 - Definition of Household Income for Circuit Breaker Credit and Credit for Elderly and Disabled
(repealed)45 Iac 3.1-1-81 - Definition of Homestead (repealed)45 Iac 3.1-1-82 - Circuit Breaker Credit Eligibility (repealed)45 Iac 3.1-1-83 - Circuit Breaker Credit Filing Requirements (repealed)45 Iac 3.1-1-84 - Circuit Breaker Credit Computation (repealed)45 Iac 3.1-1-85 - Credit for Motor Fuel Tax (repealed)45 Iac 3.1-1-86 - Credit for Neighborhood Assistance Contributions45 Iac 3.1-1-87 - Limitation on Credit for Neighborhood Assistance45 Iac 3.1-1-88 - Claim for Neighborhood Assistance Credit45 Iac 3.1-1-89 - Limitation on Total Neighborhood Assistance Credits Granted by State45 Iac 3.1-1-90 - Time Extensions for Filing Returns (repealed)45 Iac 3.1-1-91 - Declarations of Estimated Tax by Individuals45 Iac 3.1-1-92 - Declarations of Estimated Tax by Corporations45 Iac 3.1-1-93 - Copies of Federal Returns; Social Security Numbers; Confidentiality (repealed)45 Iac 3.1-1-94 - Notice of Change in Federal Return or Liability45 Iac 3.1-1-95 - Prescribed Forms (repealed)45 Iac 3.1-1-96 - Copies of Forms (repealed)45 Iac 3.1-1-97 - Returns and Reports by Withholding Agents45 Iac 3.1-1-98 - Withholding and Returns by Interstate Transportation Companies45 Iac 3.1-1-99 - Withholding for Church and Clergy45 Iac 3.1-1-100 - Withholding From Certain Types of Employees and Incomes45 Iac 3.1-1-101 - Annual Reconciliation of Employers' Withholding Tax45 Iac 3.1-1-102 - Changes in Form Wh-445 Iac 3.1-1-103 - Refund or Credit for Excess Withholding45 Iac 3.1-1-104 - Information Returns (repealed)45 Iac 3.1-1-105 - Annual Return of Partnership or Trust Fund45 Iac 3.1-1-106 - Partner's Distributive Share45 Iac 3.1-1-107 - Partnership Withholding Requirements45 Iac 3.1-1-108 - Partnership Withholding Returns45 Iac 3.1-1-109 - Withholding Requirements for Subchapter S Corporations45 Iac 3.1-1-110 - Consolidated Returns of Affiliated Groups45 Iac 3.1-1-111 - Membership in Affiliated Groups; Bank Holding Companies45 Iac 3.1-1-112 - Consolidated Returns for Other Taxes Not Required45 Iac 3.1-1-113 - Withholding on Distributions to Nonresident Beneficiaries of Indiana Trusts and Estates45 Iac 3.1-1-114 - Withholding Returns and Payments by Trusts and Estates45 Iac 3.1-1-115 - Reciprocal Agreement States45 Iac 3.1-1-116 - Credit Against Liability Instead of Refund (repealed)45 Iac 3.1-1-117 - Payment of Refunds; Interest (repealed)45 Iac 3.1-1-118 - Demand for Additional Taxes (repealed)45 Iac 3.1-1-119 - Penalty for Nonpayment (repealed)45 Iac 3.1-1-120 - Penalty for Fraudulent Nonpayment (repealed)45 Iac 3.1-1-121 - Failure to Timely File or Pay; Penalty (repealed)45 Iac 3.1-1-122 - Jeopardy Assessment and Collection (repealed)45 Iac 3.1-1-123 - Penalty for Failure to File Information Returns (repealed)45 Iac 3.1-1-124 - Preparation of Return by Department; Penalty (repealed)45 Iac 3.1-1-125 - Time Limitation on Assessment by Department (repealed)45 Iac 3.1-1-126 - Proposed Assessment of Additional Tax; Protest (repealed)45 Iac 3.1-1-127 - Hearings on Protest of Proposed Assessment (repealed)45 Iac 3.1-1-128 - Agreed Extension of Time for Proposed Assessment (repealed)45 Iac 3.1-1-129 - Automatic Extension of Time for Proposed Assessment (repealed)45 Iac 3.1-1-130 - Warrants for Collection of Taxes; Execution (repealed)45 Iac 3.1-1-131 - Collection by Civil Action by Department (repealed)45 Iac 3.1-1-132 - Injunction Against Continuing Business (repealed)45 Iac 3.1-1-133 - Receivership (repealed)45 Iac 3.1-1-134 - Cumulative Remedies (repealed)45 Iac 3.1-1-135 - List of Unsatisfied Warrants (repealed)45 Iac 3.1-1-136 - Employment of Collection Attorneys (repealed)45 Iac 3.1-1-137 - Time Limitation on Refund Claims; Assessment; Interest (repealed)45 Iac 3.1-1-138 - Filing Refund Claim (repealed)45 Iac 3.1-1-139 - Hearings on Refund Claims (repealed)45 Iac 3.1-1-140 - Suit for Refund (repealed)45 Iac 3.1-1-141 - Limited Confidentiality of Taxpayer Information (repealed)45 Iac 3.1-1-142 - Corporate Dissolution and Tax Payment (repealed)45 Iac 3.1-1-143 - Retention of Taxpayer's Books and Records (repealed)45 Iac 3.1-1-144 - Disclosure of Other Tax Returns and Schedules (repealed)45 Iac 3.1-1-145 - False Records Prohibited (repealed)45 Iac 3.1-1-146 - Penalties for Tax Evasion (repealed)45 Iac 3.1-1-147 - Prosecution of Violators (repealed)45 Iac 3.1-1-148 - Rulemaking Powers; Distribution of Rules and Forms (repealed)45 Iac 3.1-1-149 - Investigations by Department; Cooperation (repealed)45 Iac 3.1-1-150 - Exemptions From Gross Income Tax (repealed)45 Iac 3.1-1-151 - Taxation of Partnerships With Corporate Members (repealed)45 Iac 3.1-1-152 - Taxation of Partners of Partnerships With Corporate Members (repealed)45 Iac 3.1-1-153 - Taxation of a Corporate Partner45 Iac 3.1-1-154 - Airport Development Zones