- Commissioner’s Directive #5 (Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers) and #51 (Tax Withholding for Race Teams) have been deleted and replaced by new Income Tax Information Bulletins: #88A & 88B.
- Commissioner’s Directive #29 (Prohibition of Multiple Tax Credits for Same Investments) has been deleted and will be replaced by a new Income Tax Information Bulletin #118, but it is currently in the process of review.
The content within the new Income Tax Information Bulletins is substantially the same as before.
Additionally, Income Tax Information Bulletins #59 (Summary of Tax Credits Available to Taxpayers Who File Income Tax Returns) and #88 (Taxation of Non-Resident Professional Athletes) have been reissued to remove and replace references to Commissioner’s Directives. The remaining content remains unchanged.
A historical table explaining the changes to all Commissioner’s Directives can be found on DOR’s website at https://www.in.gov/dor/3617.htm.