Ind. Admin. Code tit. 45, § 3.1-1-94 - Notice of Change in Federal Return or Liability

Current as of January 1, 1970
45 Iac 3.1-1-94 - Notice of Change in Federal Return or Liability
45 Iac 3.1-1-93 - Copies of Federal Returns; Social Security Numbers; Confidentiality (repealed)45 Iac 3.1-1-95 - Prescribed Forms (repealed)

45 IAC 3.1-1-94 Notice of change in federal return or liability

Authority: IC 6-8.1-3-3

Affected: IC 6-3-4-6

Sec. 94. Notice of Modification. All taxpayers, except resident individuals, are required to file a notice with the Department within 120 days after a modification of a Federal income tax return or a modification of Federal income tax liability explaining the modification. For individual taxpayers, Form IT-40X must be used for this purpose. Taxpayers other than individuals should use the proper annual income tax return, and should mark it "amended."

(Department of State Revenue; Reg 6-3-4-6(b)(010); filed Oct 15, 1979, 11:15 am: 2 IR 1546; errata, 2 IR 1743)

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