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

45 IAC 3.1-1-109

Withholding requirements for subchapter S corporations

Official textiac.iga.in.govlast amended

Sec. 109. Subchapter S Corporations–Withholding Requirements. Small business corporations electing Subchapter S status under

Internal Revenue Code section 1372 are required to withhold adjusted gross income tax and county adjusted gross income tax on any nonresident

shareholder's share of taxable income of the corporation, whether distributed or undistributed, and pay such amounts to the Department in the manner

described in Regulation 6-3-4-12(010) [45 IAC 3.1-1-107] and (020) [45 IAC 3.1-1-108]. Such corporations

shall make monthly (or quarterly) and annual returns as provided in Regulation 6-3-4-12(020) [45 IAC 3.1-1-108] and furnish

a copy of form WH-18 to each nonresident shareholder as provided in that regulation.

(Department of State Revenue; Reg 6-3-4-

13(010); filed Oct 15, 1979, 11:15 am: 2 IR 1552; errata, 2 IR 1743)

Amendment history

(Department of State Revenue; Reg 6-3-4- 13(010); filed Oct 15, 1979, 11:15 am: 2 IR 1552; errata, 2 IR 1743)

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Nearby sections (25 sections)
  1. 3.1-1-97 · Returns and reports by withholding agents
  2. 3.1-1-98 · Withholding and returns by interstate transportation…
  3. 3.1-1-99 · Withholding for church and clergy
  4. 3.1-1-100 · Withholding from certain types of employees and incomes
  5. 3.1-1-101 · Annual reconciliation of employers' withholding tax
  6. 3.1-1-102 · Changes in form WH-4
  7. 3.1-1-103 · Refund or credit for excess withholding
  8. 3.1-1-104 · Information returns (Repealed)
  9. 3.1-1-105 · Annual return of partnership or trust fund
  10. 3.1-1-106 · Partner's distributive share
  11. 3.1-1-107 · Partnership withholding requirements
  12. 3.1-1-108 · Partnership withholding returns
  13. 3.1-1-109 · Withholding requirements for subchapter S corporations
  14. 3.1-1-110 · Consolidated returns of affiliated groups
  15. 3.1-1-111 · Membership in affiliated groups; bank holding companies
  16. 3.1-1-112 · Consolidated returns for other taxes not required
  17. 3.1-1-113 · Withholding on distributions to nonresident beneficiaries…
  18. 3.1-1-114 · Withholding returns and payments by trusts and estates
  19. 3.1-1-115 · Reciprocal agreement states
  20. 3.1-1-116 · Credit against liability instead of refund (Repealed)
  21. 3.1-1-117 · Payment of refunds; interest (Repealed)
  22. 3.1-1-118 · Demand for additional taxes (Repealed)
  23. 3.1-1-119 · Penalty for nonpayment (Repealed)
  24. 3.1-1-120 · Penalty for fraudulent nonpayment (Repealed)
  25. 3.1-1-121 · Failure to timely file or pay; penalty (Repealed)
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