Sec. 2. (a) If an individual is deceased, the return of such individual shall be made by the individual’s
executor, administrator, or other person charged with the
property of such
decedent.
Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.
Terms Used In Indiana Code 6-3-4-2
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(c) Returns of an estate or a trust shall be made by the fiduciary thereof.
(d) Where a joint return is made by husband and wife pursuant to the Internal Revenue Code, a joint return shall be made pursuant to this article. Where a joint return is filed by a husband and wife hereunder, one spouse shall have no liability for the tax imposed by this article upon the income of the other spouse.
(e) Where separate returns are made by husband and wife pursuant to the Internal Revenue Code, separate returns shall be made pursuant to this article.
Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17. As amended by Acts 1977(ss), P.L.4, SEC.9; P.L.3-1989, SEC.39.
