Indiana Statutes

Code Section
6-3-2-1, et seq.

Who is Required to File
Resident individuals, estates and trusts, and nonresidents on adjusted gross income derived from Indiana sources; Partnerships are not taxable

Rate
3.4% of adjusted gross income; general rate for all resident taxpayers; additional local taxes may be required

Federal Income Tax Deduction
No
Federal Income used as Basis
Yes


Inside Indiana Statutes