Partnertax.ai
Start free trial →

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

45 IAC 3.1-1-21

Definition of resident

Official textiac.iga.in.govlast amended

Sec. 21. "Resident" Defined. An Indiana resident is:

# (a)

Any individual who was domiciled in Indiana during the taxable year, or

# (b)

Any individual who maintains a permanent place of residence in this state and spends more than 183 days of the taxable year within

this state; or

# (c)

Any estate of a deceased person defined in (a) or (b) [subsections (a) or (b) of this section], or

# (d)

Any trust which has a situs within this state.

(Department of State Revenue; Reg 6-3-1-12(010); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)

Amendment history

(Department of State Revenue; Reg 6-3-1-12(010); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 3.1-1-9 · Allowance of corporate net operating loss; modifications…
  2. 3.1-1-10 · Definition of adjusted gross income for fiduciaries…
  3. 3.1-1-11 · Exemptions for trusts and estates (Repealed)
  4. 3.1-1-12 · Resident and nonresident trusts and estates
  5. 3.1-1-13 · Deduction for distribution from estate or trust
  6. 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
  7. 3.1-1-15 · Application of excess deductions of estate or trust
  8. 3.1-1-16 · Final account and certificate of clearance of fiduciary
  9. 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
  10. 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
  11. 3.1-1-19 · Definition of gross income
  12. 3.1-1-20 · Definition of corporation
  13. 3.1-1-21 · Definition of resident
  14. 3.1-1-21.5 · "Permanent place of residence" defined
  15. 3.1-1-22 · "Domicile" defined
  16. 3.1-1-22.5 · Determination of domicile
  17. 3.1-1-23 · Special cases of residency
  18. 3.1-1-24 · Definition of nonresident
  19. 3.1-1-25 · Tax liability of nonresident
  20. 3.1-1-26 · Definition of person
  21. 3.1-1-27 · Definition of taxpayer
  22. 3.1-1-28 · Taxable year
  23. 3.1-1-29 · Definition of business income
  24. 3.1-1-30 · Trade or business construed
  25. 3.1-1-31 · Definition of nonbusiness income
Full table of contents →