Indiana Code Title 6. Taxation § 6-3-4-10

Sec. 10. (a) Except as provided in subsection (b), every partnership doing business in this state, every partnership any partner of which is a resident, and every partnership which has gross income derived from sources within this state, shall make a return for each taxable year on a form to be prescribed by the department, which return shall correspond with the returns required by Section 6031 of the Internal Revenue Code,   1 insofar as consistent with the provisions of this article.  However, this section shall not be construed to render any partnership a taxpayer under this article.

(b) A partnership or a corporation that is exempt from income tax under Section 1363 of the Internal Revenue Code   2 is not required to file:

with an annual return filed with the department.  However, a federal income tax schedule described in this subsection must be available for inspection upon request by the department.