Indiana Code Title 6. Taxation § 6-8.1-7-2

Sec. 2. (a) The department may compile statistical studies from information derived from state tax returns and may disclose the results of those studies.  In addition, the department may disclose statistical information from the state tax returns to the governor, the general assembly, or another state agency, for the purpose of allowing those governmental entities to conduct their own statistical studies.

(b) Notwithstanding subsection (a), the department may not disclose the results of any study and may not disclose any statistical information if, as a result of that disclosure:

(c) Subject to the rules and regulations of the department, a person may request information as to whether an individual filed an income tax return pursuant to the Indiana income tax laws for a particular taxable year.  However, the department may not disclose that information with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed.  As soon as practicable after the close of that calendar year, the department shall inform the person making the request whether the return was filed.