Indiana · Regulations
Rule 1 — State Adjusted Gross Income Tax
157 sections
157 sections
- 45 IAC 3.1-1-145 IAC 3.1-1-1 Definition of adjusted gross income for individuals
- 45 IAC 3.1-1-245 IAC 3.1-1-2 Definition of gross income for individuals
- 45 IAC 3.1-1-345 IAC 3.1-1-3 Allowed Internal Revenue Code deductions
- 45 IAC 3.1-1-445 IAC 3.1-1-4 Disallowed Internal Revenue Code deductions
- 45 IAC 3.1-1-545 IAC 3.1-1-5 Modifications to federal adjusted gross income to determine Indiana adjusted gross income (Repealed)Repealed
- 45 IAC 3.1-1-645 IAC 3.1-1-6 Net operating loss deduction for individuals (Repealed)Repealed
- 45 IAC 3.1-1-745 IAC 3.1-1-7 Allocation of income among states; reciprocity
- 45 IAC 3.1-1-845 IAC 3.1-1-8 Definition of adjusted gross income for corporations (Repealed)Repealed
- 45 IAC 3.1-1-945 IAC 3.1-1-9 Allowance of corporate net operating loss; modifications (Repealed)Repealed
- 45 IAC 3.1-1-1045 IAC 3.1-1-10 Definition of adjusted gross income for fiduciaries (Repealed)Repealed
- 45 IAC 3.1-1-1145 IAC 3.1-1-11 Exemptions for trusts and estates (Repealed)Repealed
- 45 IAC 3.1-1-1245 IAC 3.1-1-12 Resident and nonresident trusts and estates
- 45 IAC 3.1-1-1345 IAC 3.1-1-13 Deduction for distribution from estate or trust
- 45 IAC 3.1-1-1445 IAC 3.1-1-14 Report of distribution; allocation by nonresident estate or trust
- 45 IAC 3.1-1-1545 IAC 3.1-1-15 Application of excess deductions of estate or trust
- 45 IAC 3.1-1-1645 IAC 3.1-1-16 Final account and certificate of clearance of fiduciary
- 45 IAC 3.1-1-1745 IAC 3.1-1-17 Net operating losses and capital losses for fiduciaries and beneficiaries
- 45 IAC 3.1-1-1845 IAC 3.1-1-18 Charitable contributions of trust estate; exempt trusts
- 45 IAC 3.1-1-1945 IAC 3.1-1-19 Definition of gross income
- 45 IAC 3.1-1-2045 IAC 3.1-1-20 Definition of corporation
- 45 IAC 3.1-1-2145 IAC 3.1-1-21 Definition of resident
- 45 IAC 3.1-1-21.545 IAC 3.1-1-21.5 "Permanent place of residence" defined
- 45 IAC 3.1-1-2245 IAC 3.1-1-22 "Domicile" defined
- 45 IAC 3.1-1-22.545 IAC 3.1-1-22.5 Determination of domicile
- 45 IAC 3.1-1-2345 IAC 3.1-1-23 Special cases of residency
- 45 IAC 3.1-1-2445 IAC 3.1-1-24 Definition of nonresident
- 45 IAC 3.1-1-2545 IAC 3.1-1-25 Tax liability of nonresident
- 45 IAC 3.1-1-2645 IAC 3.1-1-26 Definition of person
- 45 IAC 3.1-1-2745 IAC 3.1-1-27 Definition of taxpayer
- 45 IAC 3.1-1-2845 IAC 3.1-1-28 Taxable year
- 45 IAC 3.1-1-2945 IAC 3.1-1-29 Definition of business income
- 45 IAC 3.1-1-3045 IAC 3.1-1-30 Trade or business construed
- 45 IAC 3.1-1-3145 IAC 3.1-1-31 Definition of nonbusiness income
- 45 IAC 3.1-1-3245 IAC 3.1-1-32 Definition of commercial domicile
- 45 IAC 3.1-1-3345 IAC 3.1-1-33 Definition of compensation
- 45 IAC 3.1-1-3445 IAC 3.1-1-34 Definition of sales
- 45 IAC 3.1-1-3545 IAC 3.1-1-35 Definition of state
- 45 IAC 3.1-1-3645 IAC 3.1-1-36 Tax rates
- 45 IAC 3.1-1-3745 IAC 3.1-1-37 Allocation and apportionment of income of multistate corporations
- 45 IAC 3.1-1-3845 IAC 3.1-1-38 Definition of doing business
- 45 IAC 3.1-1-3945 IAC 3.1-1-39 Apportionment of business income by corporations
- 45 IAC 3.1-1-4045 IAC 3.1-1-40 Property factor for apportionment (Repealed)Repealed
- 45 IAC 3.1-1-4145 IAC 3.1-1-41 Property included in property factor (Repealed)Repealed
- 45 IAC 3.1-1-4245 IAC 3.1-1-42 Consistency among reports
- 45 IAC 3.1-1-4345 IAC 3.1-1-43 Numerator of property factor (Repealed)Repealed
- 45 IAC 3.1-1-4445 IAC 3.1-1-44 Valuation of owned property (Repealed)Repealed
- 45 IAC 3.1-1-4545 IAC 3.1-1-45 Valuation of rented property (Repealed)Repealed
- 45 IAC 3.1-1-4645 IAC 3.1-1-46 Methods of averaging property values (Repealed)Repealed
- 45 IAC 3.1-1-4745 IAC 3.1-1-47 Payroll factor for apportionment (Repealed)Repealed
- 45 IAC 3.1-1-4845 IAC 3.1-1-48 Denominator of payroll factor (Repealed)Repealed
- 45 IAC 3.1-1-4945 IAC 3.1-1-49 Numerator of payroll factor (Repealed)Repealed
- 45 IAC 3.1-1-5045 IAC 3.1-1-50 Sales factor for apportionment; sales defined
- 45 IAC 3.1-1-5145 IAC 3.1-1-51 Denominator of sales factor
- 45 IAC 3.1-1-5245 IAC 3.1-1-52 Numerator of sales factor
- 45 IAC 3.1-1-5345 IAC 3.1-1-53 In-state sales of tangible personal property
- 45 IAC 3.1-1-5445 IAC 3.1-1-54 Definition of sales to United States government
- 45 IAC 3.1-1-5545 IAC 3.1-1-55 Attribution of sales to state (Repealed)Repealed
- 45 IAC 3.1-1-55.545 IAC 3.1-1-55.5 Definitions; attribution of sales to state
- 45 IAC 3.1-1-5645 IAC 3.1-1-56 Allocation of nonbusiness income
- 45 IAC 3.1-1-5745 IAC 3.1-1-57 Rents and royalties from real property and tangible personal property as nonbusiness income
- 45 IAC 3.1-1-5845 IAC 3.1-1-58 Allocation of capital gains and losses
- 45 IAC 3.1-1-5945 IAC 3.1-1-59 Interest as nonbusiness income
- 45 IAC 3.1-1-6045 IAC 3.1-1-60 Dividends as business income
- 45 IAC 3.1-1-6145 IAC 3.1-1-61 Patent and copyright royalties as nonbusiness income
- 45 IAC 3.1-1-6245 IAC 3.1-1-62 Special cases of allocation and apportionment
- 45 IAC 3.1-1-6345 IAC 3.1-1-63 Apportionment in absence of one or more factors
- 45 IAC 3.1-1-6445 IAC 3.1-1-64 Definition of taxable in another state
- 45 IAC 3.1-1-6545 IAC 3.1-1-65 Exempt organizations and income; report
- 45 IAC 3.1-1-6645 IAC 3.1-1-66 Subchapter S corporations and shareholders
- 45 IAC 3.1-1-6745 IAC 3.1-1-67 Subchapter S corporation reports; taxation of shareholders
- 45 IAC 3.1-1-6845 IAC 3.1-1-68 Unrelated business income of exempt organizations
- 45 IAC 3.1-1-6945 IAC 3.1-1-69 Federal civil service annuity income
- 45 IAC 3.1-1-7045 IAC 3.1-1-70 Military pay
- 45 IAC 3.1-1-7145 IAC 3.1-1-71 Credits and adjustments for taxes withheld
- 45 IAC 3.1-1-7245 IAC 3.1-1-72 Credit for other taxes paid by corporation (Repealed)Repealed
- 45 IAC 3.1-1-7345 IAC 3.1-1-73 Completed contract accounting; credit for taxes paid (Repealed)Repealed
- 45 IAC 3.1-1-7445 IAC 3.1-1-74 Credit for other state income taxes
- 45 IAC 3.1-1-7545 IAC 3.1-1-75 Nonresident credit from other states
- 45 IAC 3.1-1-7645 IAC 3.1-1-76 Reciprocity
- 45 IAC 3.1-1-7745 IAC 3.1-1-77 Nonresident reverse credit reciprocity
- 45 IAC 3.1-1-7845 IAC 3.1-1-78 Credit for the elderly
- 45 IAC 3.1-1-7945 IAC 3.1-1-79 Credit for contributions to colleges
- 45 IAC 3.1-1-8045 IAC 3.1-1-80 Definition of household income for circuit breaker credit and credit for elderly and disabled (Repealed)Repealed
- 45 IAC 3.1-1-8145 IAC 3.1-1-81 Definition of homestead (Repealed)Repealed
- 45 IAC 3.1-1-8245 IAC 3.1-1-82 Circuit breaker credit eligibility (Repealed)Repealed
- 45 IAC 3.1-1-8345 IAC 3.1-1-83 Circuit breaker credit filing requirements (Repealed)Repealed
- 45 IAC 3.1-1-8445 IAC 3.1-1-84 Circuit breaker credit computation (Repealed)Repealed
- 45 IAC 3.1-1-8545 IAC 3.1-1-85 Credit for motor fuel tax (Repealed)Repealed
- 45 IAC 3.1-1-8645 IAC 3.1-1-86 Credit for neighborhood assistance contributions
- 45 IAC 3.1-1-8745 IAC 3.1-1-87 Limitation on credit for neighborhood assistance
- 45 IAC 3.1-1-8845 IAC 3.1-1-88 Claim for neighborhood assistance credit
- 45 IAC 3.1-1-8945 IAC 3.1-1-89 Limitation on total neighborhood assistance credits granted by state
- 45 IAC 3.1-1-9045 IAC 3.1-1-90 Time extensions for filing returns (Repealed)Repealed
- 45 IAC 3.1-1-9145 IAC 3.1-1-91 Declarations of estimated tax by individuals
- 45 IAC 3.1-1-9245 IAC 3.1-1-92 Declarations of estimated tax by corporations
- 45 IAC 3.1-1-9345 IAC 3.1-1-93 Copies of federal returns; social security numbers; confidentiality (Repealed)Repealed
- 45 IAC 3.1-1-9445 IAC 3.1-1-94 Notice of change in federal return or liability
- 45 IAC 3.1-1-9545 IAC 3.1-1-95 Prescribed forms (Repealed)Repealed
- 45 IAC 3.1-1-9645 IAC 3.1-1-96 Copies of forms (Repealed)Repealed
- 45 IAC 3.1-1-9745 IAC 3.1-1-97 Returns and reports by withholding agents