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

45 IAC 3.1-1-94

Notice of change in federal return or liability

Official textiac.iga.in.govlast amended

Sec. 94. Notice of Modification. All taxpayers, except resident individuals, are required to file a notice with the Department within 120

days after a modification of a Federal income tax return or a modification of Federal income tax liability explaining the modification. For individual

taxpayers, Form IT-40X must be used for this purpose. Taxpayers other than individuals should use the proper annual income tax return, and should

mark it "amended."

(Department of State Revenue; Reg 6-3-4-6(b)(010); filed Oct 15, 1979, 11:15 am: 2 IR 1546; errata, 2 IR

1743)

Amendment history

(Department of State Revenue; Reg 6-3-4-6(b)(010); filed Oct 15, 1979, 11:15 am: 2 IR 1546; errata, 2 IR 1743)

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