General Tax Information
DOR recommends e-filing your taxes for fast and secure processing. Returns can also be sent by mail. And professional tax preparers are available.
- Who files a tax return?
If you were a full-year Indiana resident and your gross income (the total of all your income before deductions) is more than your total exemptions claimed, then you must file an Indiana tax return. A general rule of thumb is to file 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.
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.
- Residency status
Many people file their taxes electronically, and the companies that provide this service use the same Indiana tax forms used for paper-filed returns, which take longer to process. Being aware of which form you are e-filing may help you feel more confident in the process.
Full-year residents
Residents file Form IT-40.
You are a full-year Indiana resident if you maintain your legal residence in Indiana from Jan. 1 through Dec. 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. Visiting your out-of-state relatives for a couple of weeks each year does not change your Indiana residency status. You’re still a full-year resident.
If you are retired and spend the winter months in another state, you may still be a full-year Indiana resident if you:
- Maintain a legal residence in Indiana and intend to return during part of the taxable year
- Keep your Indiana driver's license
- Keep your Indiana voting rights
Part-year residents and full-year nonresidents
Part-year residents who receive income while living in Indiana, file Form IT-40PNR, Part-Year Resident.
Full-year nonresidents who receive income from Indiana sources file Form IT-40RNR, Nonresident Individual Income Tax Return.
- Documents needed
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)
Using a pay stub to file often results in inaccuracies.
- When to file returns and extensions
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.
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 have to have a federal extension of time to file to request an extension with DOR.
While INTIME is faster, you may also send the request by mail: Application for Extension of Time to File (Form IT-9).
Requesting an extension of time to file does not extend the deadline for paying any tax due.
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:
- You pay at least 90% of the tax expected to be owed by the original due date
- The remaining balance due (including interest) is paid in full no later than Nov. 15, 2024
- Amended returns
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. 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.
- Military personnel
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.
- Credits, deductions, and add-backs
Credits reduce the amount of tax you must pay.
Deductions reduce your amount of taxable income.
Add-backs Most expenses and deductions used to calculate your federal taxes are allowed on your Indiana tax return, but some must be “added back” to calculate the amount of income taxable by Indiana.
- Deceased individuals
More tax terms
Adjusted Gross Income (AGI): The amount of income to be taxed.
Dependent: Generally, you are a dependent if:
- You are financially supported by someone for more than six months
- You are under the age of 19 at the end of the tax year
- You are under the age of 24 at the end of the tax year and are a full-time student
Refund: Money given to you after overpaying taxes.