Individual Income Tax Overview

Don’t file your tax return until you know you are submitting all required documentation. Without it, you may have to amend your return, which delays your return and any refund you may receive.

• Social Security numbers
• W-2s from all employers (include spouse’s, if filing jointly)
• 1099s for contract income of $600 or more from all employers (include spouse’s, if filing jointly)
• Miscellaneous income (1099-MISC)
• Health savings account distributions (1099-MSA)
• Social Security benefit income
• Unemployment income
• Rental property income
• Prior-year local and state tax refund(s)
• Investment income (including interest, dividend, and foreign investment income and proceeds from the sale of bonds and stocks)

You can file your tax return once you have received all the necessary documents. The annual due date to file your Individual Income tax return is April 15. If April 15 falls on a weekend or holiday, the due date becomes the next business day.

Any return sent without proper documentation will be put on hold. Using pay stubs 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 more time, you can request an extension of time to file, but you must do so on or before the due date.

If you have been granted a federal extension of time to file already, you automatically have an extension with Indiana. But you don’t need a federal extension of time to file to request an extension with DOR.

After a 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 the original tax due date, but the penalty will be waived if both of these conditions are met:

1. You pay at least 90% of the tax expected to be owed by the original due date.
2. The remaining balance due (including interest) is paid in full no later than  Nov. 15, 2024.

Extension Requests 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.

If you need to make a change to a previously filed tax return, file an amended return with DOR 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 is owed to avoid additional penalties and interest.

After tax year 2020: Select “Amended” on your Indiana Individual tax form.

Before tax year 2021: File 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.

See the “Residency status and choosing the correct tax form section” above to help determine which form you need.

Active-duty military personnel 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 180-day extension after leaving the combat zone. If hospitalized outside the U.S due to service, the extension starts after release from the hospital.