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.
Several types of Indiana tax forms are available for individuals to file. The type you need to file is generally based on your residency status. You can determine your residency status by the definitions listed below.
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.
Full-year 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:
Part-year residents who received income while living in Indiana and full-year nonresidents who received income from Indiana sources file Form IT-40PNR, Part-Year Resident.
If you were a full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and received income from Indiana wages, salaries, tips or commissions, file Form IT-40RNR, Reciprocal Nonresident.
If you had any other type of income from Indiana, such as farm income, rental income, sole proprietor income, etc., you will need to file Form IT-40PNR.
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.
Using a pay stub to file often results in inaccuracies.
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.
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:
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.
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.
Adjusted Gross Income (AGI): The amount of income to be taxed.
Dependent: Generally, you are a dependent if:
Refund: Money given to you after overpaying taxes.
