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You are subscribed to receive updates to Income Tax Information Bulletins, General Tax Bulletins, and Sales Tax Information Bulletins from the Indiana Department of Revenue. The following bulletins have been reviewed and updated for the following reasons:
Income Tax Information Bulletins
| Bulletin Number |
Title |
Update |
| 66 |
Enterprise Zones |
Aside from nonsubstantive, technical changes, this bulletin has been updated to clarify the statute of limitations provisions for carrybacks and to clarify that when an enterprise zone is renewed solely for property tax incentives, the employee expense credit is no longer available, but the employee income tax deduction remains available. |
| 72 |
S Corporation, Trust, and Partnership Mandate to File a Composite Return on Behalf of Nonresident Shareholders and Partners |
Apart from nonsubstantive, technical changes, this bulletin has been updated to:
- reflect that the $500 penalty for not listing all partners and shareholders on composite schedules will not be imposed for returns filed for taxable years that begin in 2023
- clarify that if an owner is a resident of a reverse credit state that has a lower income tax rate than Indiana’s, withholding is required on the rate difference
- reflect that the state due date is one month from the federal due date, rather than 30 days, if the entity has a federal extension
- clarify to provide that the extension safe harbor for 90% of the tax reasonably expected to be due applies to the combined withholding and pass-through entity tax due rather than just the pass-through entity tax
- provide procedures for entities that have owners without a federal identification number.
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| 92 |
Individual Earned Income Tax Credit (EITC) Procedures |
Aside from nonsubstantive, technical changes, this bulletin has been changed to reflect that the Indiana earned income tax credit is now 10% of the federal earned income tax credit as of January 1, 2023. |
| 109 |
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Deleted 03/26/24 |
General Tax Information Bulletins
Sales Tax Information Bulletins
| Bulletin Number |
Title |
Update |
| 32 |
Public School Corporation Purchases and Sales |
Aside from nonsubstantive, technical changes, this bulletin has been updated to clarify which exemption certificates school corporations and school organizations must use. |
| 34 |
Sales Tax Application to Photography and Video Services |
Apart from technical, nonsubstantive changes, this bulletin has been updated to clarify that Indiana nonprofits must provide an NP-1 exemption certificate instead of an ST-105. |
| 41 |
Sales Tax Application to Furnishing of Accommodations |
Aside from nonsubstantive, technical changes, this bulletin has been updated to clarify that Indiana nonprofits must provide an NP-1 exemption certificate instead of an ST-105, as well as to clarify the exemption certificates that other exempt entities must use. |
| 52 |
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This bulletin has been updated to remove language referring to there being two economic thresholds. The 200 transaction threshold was removed as part of Senate Enrolled Act (SEA) 228 (2024). |
| 57 |
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This bulletin has been updated to remove language regarding the 200 transaction economic threshold. This threshold was removed as part of Senate Enrolled Act (SEA) 228 (2024). |
| 60 |
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Apart from technical, nonsubstantive changes, this bulletin has been revised to note that nonprofits must provide an NP-1 exemption certificate instead of an ST-105. |
| 96 |
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Aside from nonsubstantive, technical changes, this bulletin has been updated to remove language referring to there being two economic thresholds. The 200 transaction threshold was removed as part of Senate Enrolled Act (SEA) 228 (2024). |
Check out our Tax Library for other Information Bulletins and Departmental Notices.
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