45 IAC 17-3-2
45 IAC 17-3-2 Methods of reporting
Cite as Ind. Admin. Code tit. 45, r. 17-3-2
Sec. 2. (a) Consolidated reporting is not permitted for purposes of the FIT. Separate or combined reporting are the only methods of
reporting which are allowed.
(b) A taxpayer shall file a separate return when the taxpayer is not a member of a unitary group. If the taxpayer is a member of a unitary
group as defined in section 5 of this rule, combined reporting is mandatory, unless IC 6-5.5-5-1(b) is applicable.