Indiana Income Tax Forms and Indiana Income Tax Rate Information

Indiana Income Tax E-File Information

You can file your IT-40, IT-40EZ, IT-40PNR, or IT-40RNR directly through the Internet via intax.in.gov or INFREEFILE.

Retain Form IT-8879 and required documents for a period of three years.

 

Who must file Indiana Income Tax?

Full year residents who received Indiana income in excess of their exemption amounts must file a return. Calculate the exemption amount by multiplying $1,000 by each federal exemption then adding $1,500 for certain dependent children. If Indiana income exceeds total exemptions, an Indiana income tax return must be filed. Part year and nonresidents who received ANY Indiana-source income must file an Indiana return.

 

Who is an Indiana Tax Resident?

A taxpayer is a full-time resident if legal residency in IN is maintained from Jan. 1 through Dec 31 of the tax year. The taxpayer need not be physically present in the state during the entire year to be a full-time resident. Military personnel assigned outside the state remain full-time residents unless they take steps to establish residency in another state. Retirees who spend winter months in another state remain full-time residents if they maintained legal residency in IN and intend to return to the state during part of the tax year; or they maintain their driver’s license; or they remain registered to vote in IN; or they have a homestead exemption in IN. Military personnel who changed residency from IN to another state during the tax year are part-time residence and must file Form IT-40PNR and attach a copy of Form DD2058, State of Legal Residence Certificate.

 

What are Indiana Income Tax Forms?

Full year residents file Form IT-40 or IT-40EZ. Part year and nonresidents file Form IT-40PNR. IT-40RNR is for residents of KY, MI, OH, PA and WI who work in IN. Must complete Schedule CT-40 if county of residence imposes tax.

 

What are Indiana Income Tax Deductions, Income Exclsuions, and Exemptions?

Allowed $1,000 for each exemption claimed on the federal return, plus $1,500 for each dependent child. For purposes of this exemption, a “dependent child” is a son, stepson, daughter, stepdaughter, or foster child under the age of 19 or be a full time student under 24. An additional $1,000 exemption applies if the taxpayer and/or spouse are 65 or older. Another $1,000 exemption applies if the taxpayer and/or spouse are legally blind. For taxpayers 65 or older who earn less than $40,000 per year an additional $500 of income is exempt.

Indiana deductions are listed and explained in the Individual Income Tax Booklet available at: IT-40 Booklet. Use Schedule 2 to take these deductions. Items deductible from income include: income from Social Security; certain Indiana lottery winnings; renter’s deduction of up to $3,000 of rent paid on principal residence; homeowner’s deduction of residential property tax of up to $2,500; interest on US government obligations; and state tax refund reported as income on federal Form 1040.

See above “Military Pay” and Spouses and Community Property for information on additional military deductions.

How does Indiana tax capital gains?

Taxed as ordinary income. Indiana follows federal guidelines on determining status of capital gain or loss.

 

What is the Indiana Income Tax Filing Deadline?

April 18, 2016. Access IN e-Pay at Epay.

You must get an extension of time to file if you:

• Are required to file (your income is more than your exemptions), and

• You cannot file your tax return by the April 18, 2016due date.

Whether you owe additional tax, are due a refund, or are breaking even, you still need to get an extension if filing after April 15, 2015.

Note. Indiana’s extension of time to file, Form IT-9, now extends the filing date to match the federal extension of time to file date plus 30 days (to Nov. 14).

 

Indiana Income Tax Contact Information

Indiana Department of Revenue
100 North Senate Ave
Indianapolis, IN 46204-2253

Indiana Income Tax Contact Information

General Information: (317) 232-2240               

Web site:  Indiana Department of Revenue                                 

Forms: (317) 615-2581 or at Forms

E-File Help Desk: (317) 615-2537 (This number for tax officers onlynot for taxpayers)

Refund Status: (317) 233-4018 or at Refund Status