2024 CP2000 & Discrepancy billing starts July 22
The Indiana Department of Revenue actively promotes voluntary compliance. Due to the timing of reporting and recognition of the amendment process, DOR generates these bills a couple of years after the reported tax year.
A discrepancy bill is issued when the income of the federal return does not match the income reported on the state return.
A CP2000 bill is issued when the taxpayer has unreported income with the IRS, which creates a billing at the federal level. After receiving the bill from the IRS, the taxpayer should amend their Indiana return to reflect these changes. Failure to amend the state return to account for this discrepancy in AGI results in DOR generating a bill for this same unreported income.
Designated Disaster County tax filing extensions
People in specific counties in Indiana and other states may qualify for filing extensions.
Nonprofit requirements & annual reporting
Legislation passed new laws for nonprofit customers effective July 1, 2023. Visit the Nonprofit page to view updates.
Legislative Synopsis for General Session
The Legislative Synopsis includes legislation passed by the Indiana General Assembly. Find full bills, legislation and code on the the Indiana General Assembly's website.
Increase in Gasoline License tax and Special Fuel License tax
P.L. 218-2017 requires the department to post new rates for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28).
For the period July 1, 2024, to June 30, 2025, the following rates shall be in effect:
- Gasoline license tax: $0.35/gallon
- Special fuel license tax: $0.59/gallon
Gasoline distributors
Refer to Departmental Notice #2 for the latest gasoline use tax rate.
School Scholarship Tax Credit Update
A School Scholarship Tax Credit is available for individuals or corporations who donate to scholarship-granting organizations (SGOs).
See more information and subscribe to email updates for the School Scholarship Tax Credit.
Legal Protests added to INTIME
Legal protests should now be submitted through INTIME. The customer portal provides additional privacy safeguards and confirms that your protest submission has been received. INTIME guides are available to walk you through creating an account. Refer to the Protest & Administrative Hearing Guide.
As of Dec. 2, 2023, protests may no longer be submitted via email. DOR representatives will respond to emails received prior to Dec. 2, 2023
All protests for motor carrier related fees and penalties may continue to be submitted by email to LegalServices@dor.in.gov and must be accompanied by the Motor Carrier Services Protest Submission Form (State Form 53036).
Find all other contact information at dor.in.gov or call Customer Service at 317-232-2240 Monday through Friday, 8 a.m. - 4:30 p.m. ET.
Repeal of Utility Services Use tax and Utility Receipts tax
Indiana repealed Utility Services Use and Utility Receipts taxes effective July 1, 2022. Although these laws are repealed, you must still file any past-due returns and pay taxes due to DOR.
If you are subject to Utility Services Use Tax, you need to file a final Form USU-103 by August 1, 2022, for the tax period ending June 30, 2022. You must file Form USU-103 even when no tax is due, unless your Indiana tax account has been closed properly. The Indiana Department of Revenue (DOR) will continue to accept payments for all filing periods prior to June 30, 2022.
If you are subject to Utility Receipts Tax, the 2022 tax year will be your last filing period. You will still file your return and owe this tax for periods collected from Jan. 1 - June 30, 2022. You must file Form URT-1, Indiana Utility Receipts Tax Return, for tax year 2022, on or before April 18, 2023 or, for fiscal filers, the 15th day of the 4th month after the end of the taxable year that includes June 30, 2022. Instructions on completing Form URT-1 will be updated to reflect the repeal of this law. Do not file the 2022 URT-1 on a 2021 or previous tax form. 2022 URT-1 forms will be available later this year.
You do not need to file and pay estimated payments for any quarters that begin after June 30, 2022. DOR will issue refunds as necessary to customers who made estimated payments and overpaid the amount of tax owed for 2022.