Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-108
Partnership withholding returns
Sec. 108. Partnership Withholding Returns. Partnerships required to withhold adjusted gross income tax under IC 6-3-4-12 shall
make returns (Form WH-1) with each payment of tax to the Department, disclosing thereon the total amounts paid or credited to nonresident partners,
the tax withheld therefrom, and such other information as the Department may require. The partnership must also file an annual withholding return,
Form WH-3 (including a copy of the WH-18 furnished to each nonresident) within thirty (30) days of the close of the calendar year. The partnership
must furnish Form WH-18 to each nonresident partner not later than thirty (30) days from the close of the calendar year as proof that the tax upon
his share of the partnership income has been withheld.
(Department of State Revenue; Reg 6-3-4-12(020); filed Oct 15, 1979,
11:15 am: 2 IR 1552; errata, 2 IR 1743)
Amendment history
(Department of State Revenue; Reg 6-3-4-12(020); filed Oct 15, 1979, 11:15 am: 2 IR 1552; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-96 · Copies of forms (Repealed)
- 3.1-1-97 · Returns and reports by withholding agents
- 3.1-1-98 · Withholding and returns by interstate transportation…
- 3.1-1-99 · Withholding for church and clergy
- 3.1-1-100 · Withholding from certain types of employees and incomes
- 3.1-1-101 · Annual reconciliation of employers' withholding tax
- 3.1-1-102 · Changes in form WH-4
- 3.1-1-103 · Refund or credit for excess withholding
- 3.1-1-104 · Information returns (Repealed)
- 3.1-1-105 · Annual return of partnership or trust fund
- 3.1-1-106 · Partner's distributive share
- 3.1-1-107 · Partnership withholding requirements
- 3.1-1-108 · Partnership withholding returns
- 3.1-1-109 · Withholding requirements for subchapter S corporations
- 3.1-1-110 · Consolidated returns of affiliated groups
- 3.1-1-111 · Membership in affiliated groups; bank holding companies
- 3.1-1-112 · Consolidated returns for other taxes not required
- 3.1-1-113 · Withholding on distributions to nonresident beneficiaries…
- 3.1-1-114 · Withholding returns and payments by trusts and estates
- 3.1-1-115 · Reciprocal agreement states
- 3.1-1-116 · Credit against liability instead of refund (Repealed)
- 3.1-1-117 · Payment of refunds; interest (Repealed)
- 3.1-1-118 · Demand for additional taxes (Repealed)
- 3.1-1-119 · Penalty for nonpayment (Repealed)
- 3.1-1-120 · Penalty for fraudulent nonpayment (Repealed)