45 IAC 15-11-6
45 IAC 15-11-6 Information return
Cite as Ind. Admin. Code tit. 45, r. 15-11-6
Sec. 6. For purposes of IC 6-8.1-10-6, an "information return" shall constitute any return required by the Indiana Code, or
department regulations to be filed by a taxpayer which does not report a tax liability. Such returns include, but are not limited to:
(1) An S corporation return.
(2) A partnership return.
(3) A W-2 return.
(4) A WH-18 return.
(5) Certain fiduciary returns.
(6) Not-for-profit returns.