General Tax Information
- Who files a tax return?
If you were a full-year resident of Indiana and your gross income (the total of all your income before deductions) was more than your total exemptions claimed, then you must file an Indiana tax return. A general rule of thumb is to file Indiana state taxes if your income is $1,000 or more. When in doubt, it is best to file.
If you were a part-year resident and received income while you lived in Indiana or if you were a full-year nonresident of Indiana and received any income from Indiana sources, you must file your Indiana income taxes.
- Residency status and choosing the correct tax form
There are several types of Indiana income tax forms available for individuals to file. The type you need to file is generally based on your residency status. You can determine your residency status by definitions listed below.
Note: If you file a single federal income tax return, you must file a single Indiana individual income tax return. If you file a joint federal income tax return, you must file a joint Indiana individual income tax return.
- Full-Year Residents
- You maintain your legal residence in Indiana and intend to return to Indiana during part of the taxable year;
- You keep your Indiana driver's license; and/or
- You keep your Indiana voting rights.
- Part-Year Residents and Full-Year Nonresidents
If you were a part-year resident and received income while you lived in Indiana you must file Indiana Form IT-40PNR, Part-Year Resident.
If you were a full-year nonresident of Indiana, but received any income from Indiana sources, you must file Indiana Form IT-40 RNR, Nonresident Individual Income Tax Return.
Note: If you were a full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and your only income from Indiana was from wages, salaries, tips or commissions then you need to file Form IT-40RNR, Indiana Reciprocal Nonresident Individual Income Tax Return. Note: If you had any other type of income from Indiana, such as farm income, rental income, sole proprietor income, etc., you can't file Form IT-40RNR - you'll have to file Form IT-40PNR.
You are a full-year Indiana resident if you maintain your legal residence in Indiana from January 1 through December 31. You do not have to be physically present in Indiana the entire year to be considered a full-year resident. Residents, including military personnel, who leave Indiana for a temporary stay are considered residents during their absence. For example, visiting your out-of-state relatives for a couple of weeks each year won't impact your Indiana residency status; you're still a full-year resident.
Full-year residents must file Form IT-40 for an Indiana Full-Year Resident Individual Income Tax Return.
If you are retired and spend the winter months in another state, you may still be a full-year Indiana resident if:
For example, Tom and Jane stay at their Florida condominium from Nov. 1 through March 1 each winter and return to their Indiana home the rest of the year. Since they didn't take steps to become Florida residents (such as registering to vote in Florida, getting a Florida driver's license, etc.), they are full-year Indiana residents for income tax purposes.
- Documents needed
- All W-2s from all employers (include spouse’s if filing jointly)
- All 1099s for contract income of $600 or more from all employers (include spouse’s if filing jointly)
- Prior year local and state tax refund(s)
- Medical savings account distributions (1099-MSA)
- Social Security benefit income
- Unemployment income
- Rental property income
- Investment income (including interest, dividend, and foreign investment income, and proceeds from the sale of bonds or stocks)
- Miscellaneous income (1099-MISC)
Other required information
- Your Social Security number
- Your Spouse’s Social Security number (if applicable)
- All dependent Social Security numbers (if applicable)
- When to file your tax return and extensions
File your tax return once you have received all the necessary documents. The due date for filing your individual income tax return is April 15. If April 15 falls on a weekend or holiday, the due date for filing your tax return is the next business day.
Note: Filing early can result in needing to submit an amended return later, costing you time and money. Any return sent without proper documentation will be put on hold. Using a pay stub to file often results in inaccurate results, which will delay processing of your return and may result in you owing the state money later.
DOR recommends e-filing your taxes for a quicker and more secure experience. Completed returns can also be accepted by mail. Interested in using a tax preparer? Read more on choosing a professional tax preparer.
If you need additional time to file your state tax return by the due date, you can request an extension of time to file. You must make this request before the tax deadline.
If you have a federal extension of time to file, you automatically have an extension with Indiana. You do not have to have a federal extension of time to file to request an extension with DOR.
Extension Request can be made Online via INTIME or by mail.
- INTIME: Instructions are available to guide you through the process of requesting an extension of time to file electronically via INTIME.
- Mail: Complete and file an Application for Extension of Time to File (Form IT-9)* to send to DOR by mail on or before the due date.
Requesting an extension of time to file does not extend the deadline for paying any tax due.
After an extension of time to file request has been submitted, you have until Nov. 15, 2024, to file your 2023 Indiana state tax return and pay any outstanding balance due. Interest will be added to any amount owed after April 15, 2024, but the penalty will be waived if both of the following conditions are met:
- You pay at least 90% of the tax expected to be owed by the original due date, and
- The remaining balance due (including interest) is paid in full no later than Nov. 15, 2024.
Military Personnel
Active Duty: Military personnel on active duty outside the U.S. and Puerto Rico will be allowed an automatic 60-day extension.
Serving in a Combat Zone: Military personnel serving in a combat zone have an automatic extension of 180 days after leaving the combat zone. If hospitalized outside the U.S due to service, the 180-day extension starts upon release from the hospital.
- Tax credits, deductions, and add-backs
- Deductions: Deductions reduce the amount of your income that is taxable. For example, the renter’s deduction in Indiana reduces the taxable income of a person who pays rent for his home by a maximum of $3,000. The renter would subtract the amount he paid for rent, or $3,000 (whichever is less) from his income.
Read more on Indiana’s tax deductions. - Credits: Credits reduce the amount of tax you must pay. For example, if you made a charitable contribution to an Indiana college or university (tuition is not a charitable contribution), you can subtract one-half of the contribution or $100—whichever is less—from the amount of the Indiana adjusted gross income tax that you owe for the year.
Read more on Indiana’s tax credits. - Add-backs: Although most of the expenses and deductions used to figure your federal taxes are allowed on your Indiana tax return, some need to be “added back” to calculate the correct income used to figure Indiana income tax due. For example, interest earned from a direct obligation of a state or political subdivision other than Indiana is taxable to Indiana if the obligation was acquired after December 31, 2011. An individual who received $421 in interest from bonds issued by another state and purchased after December 31, 2011, will have to “add back” $421 to the amount of income used to calculate the tax obligation for Indiana.
Read more on Indiana’s add-backs.
- Deductions: Deductions reduce the amount of your income that is taxable. For example, the renter’s deduction in Indiana reduces the taxable income of a person who pays rent for his home by a maximum of $3,000. The renter would subtract the amount he paid for rent, or $3,000 (whichever is less) from his income.
- Amended returns
If you need to make a change to a previously filed tax return, file an amended return with the Indiana Department of Revenue and the IRS. Amended returns can be filed up to three years after the original due date or the date the tax was paid, whichever is later. Be sure to include all forms with changes and pay additional tax as soon as possible if your amended return shows more tax owed to avoid additional penalties and interest.
Prior to tax year 2021: Use Indiana Form IT-40X only if you have already filed an original return in Indiana. If you had not filed an original return in Indiana but are amending a federal return then you will need to file the new figures as an original return.
After tax year 2020: Click “Amended” on your Indiana individual tax form. See the “Residency status and choosing the correct tax form section” above to help determine which form you need.
- Filing requirements for deceased individuals
- Requirements
To settle the taxes of a taxpayer who died during a tax year, a surviving representative or spouse must file a return if the deceased was under the age of 65 and had an adjusted gross income of more than $1,000; the deceased was age 65 or older and had an adjusted gross income of more than $2,000; or the deceased was a nonresident and had any income from Indiana.
- Signing the Deceased Individual's Tax Return
If a surviving spouse is filing a joint return, they should sign their name and include, "Filing as Surviving Spouse;” executors and administrators will indicate the same (e.g., “John Doe, administrator”); or if an executor has not been appointed, the person should indicate their relationship to the deceased (e.g., "John Doe, nephew").
- Cashing a Refund Check
If you can't access or cash a refund check, contact the State Comptroller at 317-232-3300 for assistance.
- Requirements
Tax Terms Defined
Adjusted Gross Income (AGI): The amount of income to be taxed.
Deduction: Lowers the amount of income to be taxed. Few students qualify for deductions. See individual deductions.
Dependent: In general, you are a dependent of your parent(s) or guardian(s) if they:
- Financially supported you for more than six months and;
- You are under the age of 19 at the end of the tax year or;
- You are under the age of 24 at the end of the tax year and are a full-time student.
Filing due date: Your Indiana individual income taxes must be filed by April 15.
Filing status: The state of Indiana recognizes three filing statuses:
Full-year resident: You maintained a legal place of residence in Indiana from January 1 through December 31. You do not have to be physically present in Indiana the entire year to be considered a full-year resident. Use Form IT-40.
Example: Brittany is a student at Illinois State University. During the school year Brittany lives in Illinois. When school is out she lives with her parents in Fort Wayne, Ind. Brittany is a full-year Indiana resident.
Part-year resident: You established Indiana residency during the year. Use Form IT-40 PNR.
Example: During the year Logan moved to Indiana from Minnesota. He registered his car in Indiana, got an Indiana driver’s license and registered to vote in Indiana. Therefore, Logan is a part-year Indiana resident.
Full-year nonresident: You are a full-year resident of a state (or country) other than Indiana. Use Forms IT-40 PNR or IT-40 RNR.
Example: Sean, who is from Missouri, attends college in Indiana (and pays nonresident tuition). Sean is a full-year nonresident, even though he lives in Indiana for nine months of the year.
Refund: A return of overpaid taxes.
Residency: Your legal place of residence from January 1 through December 31. See filing status to determine the form you need when filing your state income tax return.
W-2: A form supplied by employer(s) no later than January 31 stating the wages earned and taxes paid.