Ind. Code § 6-5.5-6-2
Time for filing returns; extensions
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 2. Annual returns required by this chapter shall be filed with the department on or before the later of the following:
(1) The fifteenth day of the fourth month following the close of the taxpayer's taxable year.
(2) For a taxpayer whose federal tax return is due on or after the date set forth in subdivision (1), as determined without regard to any extensions, weekends, or holidays, the fifteenth day of the month following the due date of the federal tax return.
However, if a taxpayer receives an extension of time from the United States Internal Revenue Service for the filing of its federal income tax return for a taxable year, the department shall grant a similar extension of time to the taxpayer for the filing of a return required by this chapter for that taxable year. In addition, the department may grant an additional reasonable extension of time for filing a return required by this chapter.
Sec. 2. (a) Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of the fifth month following the close of the taxpayer's taxable year. However, if a taxpayer receives an extension of time from the United States Internal Revenue Service for the filing of its federal income tax return for a taxable year, the department shall grant an extension of time to the taxpayer for the filing of a return required by this chapter for that taxable year to the date otherwise provided by IC 6-8.1-6-1. In addition, the department may grant an additional reasonable extension of time for filing a return required by this chapter as provided by IC 6-8.1-6-1.
(b) If the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subsection (a), the department may extend the due date of a return required to be made under this chapter to reflect the due date permitted for the federal income tax return.
(c) If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays, is later than the date provided in subsection (a), the due date for the return made pursuant to this section shall be the later of the due date for the federal income tax return or the due date provided under this section.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.