State Adjusted Gross Income Tax | Midpage

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Indiana Administrative Code

Rule 1

State Adjusted Gross Income Tax

Department of State Revenue

1Definition of adjusted gross income for individuals 2Definition of gross income for individuals 3Allowed Internal Revenue Code deductions 4Disallowed Internal Revenue Code deductions 7Allocation of income among states; reciprocity 12Resident and nonresident trusts and estates 13Deduction for distribution from estate or trust 14Report of distribution; allocation by nonresident estate or trust 15Application of excess deductions of estate or trust 16Final account and certificate of clearance of fiduciary 17Net operating losses and capital losses for fiduciaries and beneficiaries 18Charitable contributions of trust estate; exempt trusts 19Definition of gross income 20Definition of corporation 21Definition of resident 21.5"Permanent place of residence" defined 22"Domicile" defined 22.5Determination of domicile 23Special cases of residency 24Definition of nonresident 25Tax liability of nonresident 26Definition of person 27Definition of taxpayer 28Taxable year 29Definition of business income 30Trade or business construed 31Definition of nonbusiness income 32Definition of commercial domicile 33Definition of compensation 34Definition of sales 35Definition of state 36Tax rates 37Allocation and apportionment of income of multistate corporations 38Definition of doing business 39Apportionment of business income by corporations 42Consistency among reports 50Sales factor for apportionment; sales defined 51Denominator of sales factor 52Numerator of sales factor 53In-state sales of tangible personal property 54Definition of sales to United States government 55.5Definitions; attribution of sales to state 56Allocation of nonbusiness income 57Rents and royalties from real property and tangible personal property as nonbusiness income 58Allocation of capital gains and losses 59Interest as nonbusiness income 60Dividends as business income 61Patent and copyright royalties as nonbusiness income 62Special cases of allocation and apportionment 63Apportionment in absence of one or more factors 64Definition of taxable in another state 65Exempt organizations and income; report 66Subchapter S corporations and shareholders 67Subchapter S corporation reports; taxation of shareholders 68Unrelated business income of exempt organizations 69Federal civil service annuity income 70Military pay 71Credits and adjustments for taxes withheld 74Credit for other state income taxes 75Nonresident credit from other states 76Reciprocity 77Nonresident reverse credit reciprocity 78Credit for the elderly 79Credit for contributions to colleges 86Credit for neighborhood assistance contributions 87Limitation on credit for neighborhood assistance 88Claim for neighborhood assistance credit 89Limitation on total neighborhood assistance credits granted by state 91Declarations of estimated tax by individuals 92Declarations of estimated tax by corporations 94Notice of change in federal return or liability 97Returns and reports by withholding agents 98Withholding and returns by interstate transportation companies 99Withholding for church and clergy 100Withholding from certain types of employees and incomes 101Annual reconciliation of employers' withholding tax 102Changes in form WH-4 103Refund or credit for excess withholding 105Annual return of partnership or trust fund 106Partner's distributive share 107Partnership withholding requirements 108Partnership withholding returns 109Withholding requirements for subchapter S corporations 110Consolidated returns of affiliated groups 111Membership in affiliated groups; bank holding companies 112Consolidated returns for other taxes not required 113Withholding on distributions to nonresident beneficiaries of Indiana trusts and estates 114Withholding returns and payments by trusts and estates 115Reciprocal agreement states 153Taxation of a corporate partner 154Airport development zones