Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-112
Consolidated returns for other taxes not required
Sec. 112. Consolidated Indiana Gross Income Tax and Federal Income Tax Returns. Whether an affiliated group is or is not filing Indiana
gross and/or Federal income tax returns on a consolidated basis has no bearing on its eligibility to file consolidated adjusted gross income tax returns.
However, the Department strongly recommends that taxpayers filing on a consolidated basis for purposes of one tax, do likewise for purposes of
all taxes. If returns are filed separately for one tax and consolidated for the other, the burden will be on the taxpayers to provide a complete
breakdown of the affiliated corporations' gross, adjusted gross, and supplemental net income tax liabilities, quarter payments, and other credits.
(Department of State Revenue; Reg 6-3-4-14(030); filed Oct 15, 1979, 11:15 am: 2 IR 1553; errata, 2 IR 1743)
Amendment history
(Department of State Revenue; Reg 6-3-4-14(030); filed Oct 15, 1979, 11:15 am: 2 IR 1553; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 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- 3.1-1-104 · Information returns (Repealed)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- 3.1-1-116 · Credit against liability instead of refund (Repealed)
- 3.1-1-117 · Payment of refunds; interest (Repealed)
- 3.1-1-118 · Demand for additional taxes (Repealed)
- 3.1-1-119 · Penalty for nonpayment (Repealed)
- 3.1-1-120 · Penalty for fraudulent nonpayment (Repealed)
- 3.1-1-121 · Failure to timely file or pay; penalty (Repealed)
- 3.1-1-122 · Jeopardy assessment and collection (Repealed)
- 3.1-1-123 · Penalty for failure to file information returns (Repealed)
- 3.1-1-124 · Preparation of return by department; penalty (Repealed)