Ind. Code § 6-3-4.5-11

Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes due. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in section 9(c)(1) of this chapter.