Indiana - Taxpayer must calculate consolidated return on post-apportionment basis

myStateTaxOffice

The Indiana Department of Revenue changed a taxpayer's method of calculating its consolidated income from the standard pre-apportionment method to the post-apportionment, or "stacked," method to more fairly reflect the taxpayer's Indiana source income. [Indiana Letter of Findings, 02-20120134 (8/29/12)]



Return to Tax research and insights
State and Local Tax