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Indiana Code — Title 6 (Taxation)

IC 6-3-4-2

Returns; fiduciaries; husband and wife

Official textiga.in.govlast amended

Sec. 2.

# (a)

If an individual is deceased, the return of such individual shall be made by the individual's executor, administrator, or other person charged with the property of such decedent.

# (b)

If an individual is unable to make a return, the return of such individual shall be made by a duly authorized agent, the individual's committee, guardian, fiduciary, or other person charged with the care of the person or property of such individual.

# (c)

Returns of an estate or a trust shall be made by the fiduciary thereof.

# (d)

Where a joint return is made by husband and wife pursuant to the Internal Revenue
Code, a joint return shall be made pursuant to this article. Where a joint return is filed by a husband and wife hereunder, one spouse shall have no liability for the tax imposed by this article upon the income of the other spouse.

# (e)

Where separate returns are made by husband and wife pursuant to the Internal
Revenue Code, separate returns shall be made pursuant to this article.
Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17. As amended by Acts 1977(ss),
P.L.4, SEC.9; P.L.3-1989, SEC.39.

Amendment history

Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17. As amended by Acts 1977(ss), P.L.4, SEC.9; P.L.3-1989, SEC.39.

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Nearby sections (25 sections)
  1. 6-3-3-6 · Repealed
  2. 6-3-3-7 · Repealed
  3. 6-3-3-8 · Repealed
  4. 6-3-3-9 · Unified tax credit for the elderly
  5. 6-3-3-10 · Enterprise zone employers; credit; employment expenditures
  6. 6-3-3-12 · Credit for contributions to college choice education savings
  7. 6-3-3-12.1 · Credit for contributions to ABLE account; date of
  8. 6-3-3-13 · Adoption credit
  9. 6-3-3-14.5 · Credit for amounts expended by teacher for classroom…
  10. 6-3-3-14.6 · Repealed
  11. 6-3-4-1 · Who must make returns
  12. 6-3-4-1.5 · Returns filed by professional preparers
  13. 6-3-4-2 · Returns; fiduciaries; husband and wife
  14. 6-3-4-3 · Filing date
  15. 6-3-4-4 · Repealed
  16. 6-3-4-4.1 · Estimated payments; declaration of estimated tax; electronic
  17. 6-3-4-4.2 · Estimated payments by corporate taxpayers; report and
  18. 6-3-4-5 · Payment of tax
  19. 6-3-4-6 · Furnishing federal return to department; notice of
  20. 6-3-4-7 · Repealed
  21. 6-3-4-8 · Income withholding; wages; reports; penalties
  22. 6-3-4-8.1 · Monthly return and remittance; periodic deposit and
  23. 6-3-4-8.2 · Income withholding; gambling winnings
  24. 6-3-4-8.5 · Liability of transferee of property
  25. 6-3-4-9 · Reports of payment to recipients
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