Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 3.1 - ADJUSTED GROSS INCOME TAX
Rule 1 - State Adjusted Gross Income Tax
Section 1-108 - Partnership withholding returns

Universal Citation: 45 IN Admin Code 1-108
Current through March 20, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-3-4-8.1; IC 6-3-4-12

Sec. 108.

Partnership Withholding Returns. Partnerships required to withhold adjusted gross income tax under IC 6-3-4-12 shall make returns (Form WH-1) with each payment of tax to the Department, disclosing thereon the total amounts paid or credited to nonresident partners, the tax withheld therefrom, and such other information as the Department may require. The partnership must also file an annual withholding return, Form WH-3 (including a copy of the WH-18 furnished to each nonresident) within thirty (30) days of the close of the calendar year. The partnership must furnish Form WH-18 to each nonresident partner not later than thirty (30) days from the close of the calendar year as proof that the tax upon his share of the partnership income has been withheld.

Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.