Indiana Code — Title 6 (Taxation)
IC 6-5.5-6-2
Time for filing returns; extensions
Sec. 2.
# (a)
Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of the fifth month following the close of the taxpayer's taxable year. However, if a taxpayer receives an extension of time from the United States Internal Revenue Service for the filing of its federal income tax return for a taxable year, the department shall grant an extension of time to the taxpayer for the filing of a return required by this chapter for that taxable year to the date otherwise provided by IC 6-8.1-6-1. In addition, the department may grant an additional reasonable extension of time for filing a return required by this chapter as provided by IC 6-8.1-6-1.
# (b)
If the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subsection (a), the department may extend the due date of a return required to be made under this chapter to reflect the due date permitted for the federal income tax return.
# (c)
If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays, is later than the date provided in subsection (a), the due date for the return made pursuant to this section shall be the later of the due date for the federal income tax return or the due date provided under this section.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.239-2017, SEC.18; P.L.137-2022, SEC.56.
Amendment history
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.239-2017, SEC.18; P.L.137-2022, SEC.56.
Source: view the official text
Nearby sections (25 sections)
- 6-5.5-4-8 · Credit cards; apportionment of service charges, interest
- 6-5.5-4-9 · Receipts from sale of assets; apportionment
- 6-5.5-4-10 · Receipts from performance of fiduciary and other services;
- 6-5.5-4-11 · Receipts from traveler's checks, money orders, or savings
- 6-5.5-4-12 · Receipts from investments of financial institution in state
- 6-5.5-4-13 · Participation loans; apportionment of interest income and
- 6-5.5-4-14 · Repealed
- 6-5.5-4-15 · Repealed
- 6-5.5-5-1 · Members of unitary business; combined returns; fair
- 6-5.5-5-2 · Members of unitary group; combined returns
- 6-5.5-5-3 · Information or records required
- 6-5.5-6-1 · Annual returns required
- 6-5.5-6-2 · Time for filing returns; extensions
- 6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic…
- 6-5.5-6-4 · Payment of tax
- 6-5.5-6-5 · Certified copy of return
- 6-5.5-6-6 · Alteration or modification of return; notice; form; time;
- 6-5.5-6-7 · Forms; certification of truth of information
- 6-5.5-6-8 · Transfer of property; liability for tax
- 6-5.5-6-9 · Preservation of records; examination
- 6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
- 6-5.5-7-2 · Violation of article; violation of preparing or filing…
- 6-5.5-7-3 · False entries in books; multiple books; failure to make…
- 6-5.5-7-4 · Failure to permit examination of books, records, or…
- 6-5.5-7-5 · Concurrent jurisdiction of attorney general