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us-in/regulation/iac/45/3.1 — 45 IAC Article 3.1: Adjusted Gross Income Tax (Department of State Revenue) · Axiom
Axiom
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Indiana
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Regulations
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Iac
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Part 45
45 IAC Article 3.1: Adjusted Gross Income Tax (Department of State Revenue)
1-1
Definition of adjusted gross income for individuals
1-2
Definition of gross income for individuals
1-3
Allowed Internal Revenue Code deductions
1-4
Disallowed Internal Revenue Code deductions
1-5
Modifications to federal adjusted gross income to determine Indiana adjusted gross income (Repealed)
1-6
Net operating loss deduction for individuals (Repealed)
1-7
Allocation of income among states; reciprocity
1-8
Definition of adjusted gross income for corporations (Repealed)
1-9
Allowance of corporate net operating loss; modifications (Repealed)
1-10
Definition of adjusted gross income for fiduciaries (Repealed)
1-11
Exemptions for trusts and estates (Repealed)
1-12
Resident and nonresident trusts and estates
1-13
Deduction for distribution from estate or trust
1-14
Report of distribution; allocation by nonresident estate or trust
1-15
Application of excess deductions of estate or trust
1-16
Final account and certificate of clearance of fiduciary
1-17
Net operating losses and capital losses for fiduciaries and beneficiaries
1-18
Charitable contributions of trust estate; exempt trusts
1-19
Definition of gross income
1-20
Definition of corporation
1-21
Definition of resident
1-21.5
"Permanent place of residence" defined
1-22
"Domicile" defined
1-22.5
Determination of domicile
1-23
Special cases of residency
1-24
Definition of nonresident
1-25
Tax liability of nonresident
1-26
Definition of person
1-27
Definition of taxpayer
1-28
Taxable year
1-29
Definition of business income
1-30
Trade or business construed
1-31
Definition of nonbusiness income
1-32
Definition of commercial domicile
1-33
Definition of compensation
1-34
Definition of sales
1-35
Definition of state
1-36
Tax rates
1-37
Allocation and apportionment of income of multistate corporations
1-38
Definition of doing business
1-39
Apportionment of business income by corporations
1-40
Property factor for apportionment (Repealed)
1-41
Property included in property factor (Repealed)
1-42
Consistency among reports
1-43
Numerator of property factor (Repealed)
1-44
Valuation of owned property (Repealed)
1-45
Valuation of rented property (Repealed)
1-46
Methods of averaging property values (Repealed)
1-47
Payroll factor for apportionment (Repealed)
1-48
Denominator of payroll factor (Repealed)
1-49
Numerator of payroll factor (Repealed)
1-50
Sales factor for apportionment; sales defined
1-51
Denominator of sales factor
1-52
Numerator of sales factor
1-53
In-state sales of tangible personal property
1-54
Definition of sales to United States government
1-55
Attribution of sales to state (Repealed)
1-55.5
Definitions; attribution of sales to state
1-56
Allocation of nonbusiness income
1-57
Rents and royalties from real property and tangible personal property as nonbusiness income
1-58
Allocation of capital gains and losses
1-59
Interest as nonbusiness income
1-60
Dividends as business income
1-61
Patent and copyright royalties as nonbusiness income
1-62
Special cases of allocation and apportionment
1-63
Apportionment in absence of one or more factors
1-64
Definition of taxable in another state
1-65
Exempt organizations and income; report
1-66
Subchapter S corporations and shareholders
1-67
Subchapter S corporation reports; taxation of shareholders
1-68
Unrelated business income of exempt organizations
1-69
Federal civil service annuity income
1-70
Military pay
1-71
Credits and adjustments for taxes withheld
1-72
Credit for other taxes paid by corporation (Repealed)
1-73
Completed contract accounting; credit for taxes paid (Repealed)
1-74
Credit for other state income taxes
1-75
Nonresident credit from other states
1-76
Reciprocity
1-77
Nonresident reverse credit reciprocity
1-78
Credit for the elderly
1-79
Credit for contributions to colleges
1-80
Definition of household income for circuit breaker credit and credit for elderly and disabled (Repealed)
1-81
Definition of homestead (Repealed)
1-82
Circuit breaker credit eligibility (Repealed)
1-83
Circuit breaker credit filing requirements (Repealed)
1-84
Circuit breaker credit computation (Repealed)
1-85
Credit for motor fuel tax (Repealed)
1-86
Credit for neighborhood assistance contributions
1-87
Limitation on credit for neighborhood assistance
1-88
Claim for neighborhood assistance credit
1-89
Limitation on total neighborhood assistance credits granted by state
1-90
Time extensions for filing returns (Repealed)
1-91
Declarations of estimated tax by individuals
1-92
Declarations of estimated tax by corporations
1-93
Copies of federal returns; social security numbers; confidentiality (Repealed)
1-94
Notice of change in federal return or liability
1-95
Prescribed forms (Repealed)
1-96
Copies of forms (Repealed)
1-97
Returns and reports by withholding agents
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