45 IAC 3.1-1-108 Partnership withholding returns

Authority: IC 6-8.1-3-3

Affected: IC 6-3-4-8.1; IC 6-3-4-12

Sec. 108. Partnership Withholding Returns. Partnerships required to withhold adjusted gross income tax under IC 6-3-4-12 shall make returns (Form WH-1) with each payment of tax to the Department, disclosing thereon the total amounts paid or credited to nonresident partners, the tax withheld therefrom, and such other information as the Department may require. The partnership must also file an annual withholding return, Form WH-3 (including a copy of the WH-18 furnished to each nonresident) within thirty (30) days of the close of the calendar year. The partnership must furnish Form WH-18 to each nonresident partner not later than thirty (30) days from the close of the calendar year as proof that the tax upon his share of the partnership income has been withheld.

(Department of State Revenue; Reg 6-3-4-12(020); filed Oct 15, 1979, 11:15 am: 2 IR 1552; errata, 2 IR 1743)