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Indiana has a Unified Tax Credit for the Elderly. If you meet the eligibility requirements, you can claim this credit on your Form IT-40 or Form IT-40PNR income tax return.
However, if you aren't required to file an income tax return because your exemptions are more than your federal adjusted gross income, there is a Form SC-40 you can file to claim a refund of your Unified Tax Credit for the Elderly.
Here's how to figure your exemptions:
Example: Chuck and Alice are both 80 years old, and their federal adjusted gross income is $4,300. Their exemption total is $5,000, which includes:
Since their $5,000 Indiana exemption total is more than their $4,300 federal adjusted gross income, they aren't required to file an Indiana income tax return (Form IT-40). They should file the simplified Form SC-40 to claim a refund of their Unified Tax Credit for the Elderly.