# Ind. Code § 6-8.1-10-6: Failure to file information return; penalty; exceptions

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-6

## Section

- **Citation:** Ind. Code § 6-8.1-10-6
- **Heading:** Failure to file information return; penalty; exceptions
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-6

## Text

Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the following to be filed with the department:

(1) Schedule K-1 of form IT-20S, IT-41, or IT-65.

(2) Any form, statement, or schedule required to be filed with the department with respect to an amount from which tax is required to be deducted and withheld under IC 6 or from which tax would be required to be deducted and withheld but for an exemption under IC 6.

(3) Any form, statement, or schedule required to be filed with the Internal Revenue Service under 26 C.F.R. 301.6721-1(g) (1993).

The term does not include form IT-20FIT, IT-20S, IT-20SC, IT-41, or IT-65.

(b) If a person fails to file an information return required by the department, or fails to electronically file an information return that is required by the department to be filed in an electronic format, a penalty of ten dollars ($10) for:

(1) each failure to file a timely return; or

(2) each failure to electronically file a timely return required by the department to be in an electronic format;

not to exceed twenty-five thousand dollars ($25,000) in any one (1) calendar year, is imposed.

(c) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.

(d) Beginning after December 31, 2024, a person that has been granted penalty relief under section 2.1(l) of this chapter for failure to file a timely and complete form IT-65 partnership return shall not be subject to a penalty under this section for failure to file the information return Schedule K-1 of form IT-65 for which penalty relief was granted.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.18-1994, SEC.45; P.L.234-2019, SEC.38; P.L.230-2025, SEC.92.

## Nearby sections

- [Ind. Code § 6-8.1-10-1 Liability for interest](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-1.md)
- [Ind. Code § 6-8.1-10-2 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-2.md)
- [Ind. Code § 6-8.1-10-2.1 Liability for penalty; reasonable cause presumption](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-2.1.md)
- [Ind. Code § 6-8.1-10-3 Failure to file return; preparation by department; penalty](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.md)
- [Ind. Code § 6-8.1-10-3.5 Failure to file return; penalty for past due returns](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.5.md)
- [Ind. Code § 6-8.1-10-4 Failure to file return; fraudulent intent to evade tax; penalty](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-4.md)
- [Ind. Code § 6-8.1-10-5 Faulty payment; penalty; required use of guaranteed funds](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-5.md)
- [Ind. Code § 6-8.1-10-6 Failure to file information return; penalty; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-6.md)
- [Ind. Code § 6-8.1-10-7 Maximum and minimum penalties](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-7.md)
- [Ind. Code § 6-8.1-10-8 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-8.md)
- [Ind. Code § 6-8.1-10-9 Dissolution, liquidation, or withdrawal of corporation; notification; clearance](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-9.md)
- [Ind. Code § 6-8.1-10-9.5 Successor liability for certain unpaid taxes; notice; procedure](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-9.5.md)
- [Ind. Code § 6-8.1-10-11 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-11.md)
- [Ind. Code § 6-8.1-10-12 Additional penalty; failure to participate in amnesty program](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-6. Check the current official text before relying on it. Not legal advice.