IC 6-3-4.5 – Partnership Audit and Administrative Adjustments | Midpage

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Indiana Code

Chapter 4.5

IC 6-3-4.5

Partnership Audit and Administrative Adjustments

1Definitions 2Amended return; pass through entity; adjustment for a review year; state adjustment; partnerships and tiered partners; numerical tier 3Department audit or investigation; tax attribute; report of proposed partnership adjustments 3.5Underreporting of tax due by partner in partnership 4Partnership's right to protest and appeal 5Report of partnership adjustments; timing; protest; appeal; settlement agreement 6Partnership duties; partner level adjustments report; remittance; tiered partner duties; amended return; election 7Partner level adjustments report; assessment; adjustments to tax attributes 8Filing of amended partnership return; remittance; tiered partners; direct or indirect partners; payment of tax; tax attributes 9Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law 10Reporting and payment requirements; tiered partners; rules 11Procedures; alternative reporting and payment method; application; timing 12Irrevocable election; no deduction or credit; other state or local tax jurisdictions 13Designation of a state partnership representative; qualifications 14Changes to a report of final partnership adjustments; timing 15Reports; proposed assessment; timing; protest; appeal 16Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal 17Inconsistent reporting of tax attribute; disclosure; proposed assessment; timing; reporting considered conclusive for protest or appeal 18Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report 19Remitting payment on behalf of a partner; claim for refund 20Partnership with more than 10,000 direct owners; extension of time; written agreement; automatic extension; rules