Nonresident partners

According to the Indiana Department of Revenue, all nonresident partners are subject to composite on their share of apportioned distributive shares of partnership adjusted gross income each time it pays or credits and of its nonresident and part-year residents. Indiana no longer gives nonresident individuals the option to opt-out of filing a composite return. Individual nonresidents and part-year residents are taxed at a flat state tax rate of 3.23%, plus any applicable county tax.
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Indiana no longer gives the option for nonresident individuals to opt-out of filing composite returns; it is now required.

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