Corporations; electronic return; exceptions

# (a)

For taxable years ending after December 31, 2021, a corporation other than a corporation described in IC 6-3-2-2.8(2) subject to tax under this article and that has more than one million dollars ($1,000,000) in gross income (as defined in Section 61 of the Internal Revenue Code) for the taxable year shall file a return required under section 1(3) of

this chapter for that taxable year in an electronic manner specified by the department.

# (b)

If the department does not specify an electronic format for filing the required return for a corporation for purposes of section 1(3) of this chapter, the corporation is not required to file in an electronic manner.

# (c)

Notwithstanding any other provision of this section, the department may provide exceptions to the requirement to file a return in an electronic manner specified by the department. Such exceptions shall be published in the Indiana Register.

# (d)

For purposes of this requirement, a return for a corporation shall include any amended return for the corporation.
As added by P.L.159-2021, SEC.17.