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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-105

Annual return of partnership or trust fund

Official textiac.iga.in.govlast amended

Sec. 105. (a) A partnership must file an annual return, IT-65, with the department, disclosing each partner's distributive share of partnership

income, on or before the fifteenth day of the fourth month following the close of the partnership's accounting year. Any partnership doing business

in Indiana or deriving gross income from sources within Indiana is required to file the return.

(b) As used in this section, "partner's distributive share" means the amount determined under Section 704 of the Internal Revenue Code

and its prescribed regulations before any modifications required by Indiana tax statutes.

(c) A Form IT-65 must be filed with Indiana by a bank with common trust funds filing a Form 1065 for federal income tax purposes. When

reporting for Indiana purposes, a bank with common trust funds must comply with the provisions of Regulation 1.6032-1 of the Internal Revenue

Code.

Amendment history

(Department of State Revenue; Reg 6-3-4-10(010); filed Oct 15, 1979, 11:15 a.m.: 2 IR 1551; errata, 2 IR 1743; filed May 13, 1993, 5:00 p.m.: 16 IR 2344)

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Nearby sections (25 sections)
  1. 3.1-1-93 · Copies of federal returns; social security numbers;…
  2. 3.1-1-94 · Notice of change in federal return or liability
  3. 3.1-1-95 · Prescribed forms (Repealed)
  4. 3.1-1-96 · Copies of forms (Repealed)
  5. 3.1-1-97 · Returns and reports by withholding agents
  6. 3.1-1-98 · Withholding and returns by interstate transportation…
  7. 3.1-1-99 · Withholding for church and clergy
  8. 3.1-1-100 · Withholding from certain types of employees and incomes
  9. 3.1-1-101 · Annual reconciliation of employers' withholding tax
  10. 3.1-1-102 · Changes in form WH-4
  11. 3.1-1-103 · Refund or credit for excess withholding
  12. 3.1-1-104 · Information returns (Repealed)
  13. 3.1-1-105 · Annual return of partnership or trust fund
  14. 3.1-1-106 · Partner's distributive share
  15. 3.1-1-107 · Partnership withholding requirements
  16. 3.1-1-108 · Partnership withholding returns
  17. 3.1-1-109 · Withholding requirements for subchapter S corporations
  18. 3.1-1-110 · Consolidated returns of affiliated groups
  19. 3.1-1-111 · Membership in affiliated groups; bank holding companies
  20. 3.1-1-112 · Consolidated returns for other taxes not required
  21. 3.1-1-113 · Withholding on distributions to nonresident beneficiaries…
  22. 3.1-1-114 · Withholding returns and payments by trusts and estates
  23. 3.1-1-115 · Reciprocal agreement states
  24. 3.1-1-116 · Credit against liability instead of refund (Repealed)
  25. 3.1-1-117 · Payment of refunds; interest (Repealed)
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