Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 17-3-2
Methods of reporting
Official textiac.iga.in.govlast amended
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.
Amendment history
(Department of State Revenue; 45 IAC 17-3-2; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1215)
Source: view the official text
Nearby sections (25 sections)
- 16-5-1 · Ambulances designated as authorized emergency vehicles
- 17-1-1 · Applicability
- 17-2-1 · Financial Institutions Tax (FIT)
- 17-2-2 · "Corporation" defined
- 17-2-3 · Financial institutions
- 17-2-4 · Other corporations
- 17-2-5 · Exemptions
- 17-2-6 · Transacting business within Indiana
- 17-2-7 · Exemptions; certain activities
- 17-2-8 · "Soliciting business" defined
- 17-2-9 · Regularly soliciting business; presumption
- 17-3-1 · Adjusted gross income
- 17-3-2 · Methods of reporting
- 17-3-3 · Calculating the FIT liability for resident taxpayers filing a…
- 17-3-4 · Calculating the FIT liability for the nonresident taxpayer…
- 17-3-5 · Unitary groups
- 17-3-6 · Calculating the FIT liability for taxpayers filing a combined…
- 17-3-7 · Credits for taxes paid to other states
- 17-3-8 · Credits for certain nonresident taxpayers
- 17-3-9 · Other credits that can be applied against the FIT
- 17-3-10 · Attributing receipts for nonresident taxpayers and…
- 17-4-1 · Resident state chartered credit unions
- 17-4-2 · Nonresident state chartered credit unions
- 17-4-3 · Federally chartered credit unions; exemption
- 17-4-4 · Partnerships or trusts