Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 3.1 - ADJUSTED GROSS INCOME TAX
Rule 1 - State Adjusted Gross Income Tax
Section 1-94 - Notice of change in federal return or liability
Universal Citation: 45 IN Admin Code 1-94
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-4-6
Sec. 94.
Notice of Modification. All taxpayers, except resident individuals, are required to file a notice with the Department within 120 days after a modification of a Federal income tax return or a modification of Federal income tax liability explaining the modification. For individual taxpayers, Form IT-40X must be used for this purpose. Taxpayers other than individuals should use the proper annual income tax return, and should mark it "amended."
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