Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 17 - TAXATION OF FINANCIAL INSTITUTIONS
Rule 3 - Computation of Tax
Section 3-2 - Methods of reporting
Universal Citation: 45 IN Admin Code 3-2
Current through September 18, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-5-1; IC 6-5.5-6-1
Sec. 2.
(a) Consolidated reporting is not permitted for purposes of the FIT. Separate or combined reporting are the only methods of reporting which are allowed.
(b) A taxpayer shall file a separate return when the taxpayer is not a member of a unitary group. If the taxpayer is a member of a unitary group as defined in section 5 of this rule, combined reporting is mandatory, unless IC 6-5.5-5-1(b) is applicable.
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