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Frequently Asked Questions - Tax Practitioners

General Questions

  • If I’m amending a return and the schedules are not changing, do the unchanged schedules need to be submitted?

    Yes, all schedules with supporting documents must be submitted with the amendment.

  • What is the 2210 penalty? Why was my customer assessed this penalty?

    If there is a balance of $1,000 or more, equal estimated quarterly payments are required.

    Learn more about estimated tax payments.

  • How can I apply for an extension?

    You should file for a  federal and/or state extension of time to file prior to the tax deadline. If you have a federal extension of time to file, you automatically have an extension of time to file with Indiana.

    This form only allows you to file your tax return after the original due date. Requesting an extension of time to file does not extend the deadline for paying any tax due. Any payment made when you file your tax return is subject to interest and penalties.

    DOR may grant extensions for filing and paying certain income tax for those affected by natural disasters.

  • Which return should I file for my customer?

    The current year’s tax form page lists all of Indiana’s tax forms.

    Form IT-40

    Use Form IT-40 if you (and your spouse, if filing jointly) were full-year Indiana residents.

    Form IT-40PNR

    Use Form IT-40PNR if:

    • You were a nonresident or part-year resident of Indiana, or
    • You are filing jointly and one person was a full-year Indiana resident and the other was not, or
    • You do not qualify to file Form IT-40RNR.

    Form IT-40RNR

    Use Form IT-40RNR if you (and your spouse, if filing jointly) were:

    • Full-year residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and
    • The only type of income from Indiana was from wage, tip, salary or other compensation.
      • If you have any other kind of Indiana-source income, including but not limited to investment income, Indiana rental property income, or gambling winnings, you are required to file Form IT-40PNR.

    Taxpayers with one or more wage statement, such as a W-2 or Form 1099, will need to list all wage statements on Schedule IN-W. DOR-certified software vendors will have this form included in their products. Paper filers will need to include this form, along with other required forms and schedules, with their tax return.

  • What is the process of filing an amended individual return?

    Changes to your income, exemptions or credits may result in a refund or tax due.

    Tax Years 2021 and priorIf you did not file an original return but you filed an amended federal return (1040x), then you will need to file the new figures as an original return on  IT-40 or IT-40 PNR.

    If you have already filed an original return, file an amended return using Form IT-40X.

    * You will also be required to submit an attached copy of the federal record of account or the federal account transcript for the specified tax year.
    Tax Years 2022 and beyondIf you did not file an original return but you filed an amended federal return (1040x), then you will need to file the new figures as an original return on IT-40 or IT-40 PNR.

    If you have already filed an original return, file an amended return by clicking 'Amended" on the IT-40 .

    Learn more about amended returns

  • Why is there a delay in the customer receiving their refund?

    A relatively small number of returns may be suspended for various reasons, including to protect customers against identity theft, federal Schedule C verification, and wage and withholding verification. ITS systematically suspends returns based on internal control parameters for either manual or batch review.

    If the customer receives a letter from DOR requesting additional information, all requested documentation must be submitted along with a copy of the letter received by INTIME or mail.

  • Where can I find information about the Pass Through Entity Tax?

    For questions regarding Pass Through Entity Tax, see our PTET page.

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