Tax Practitioners FAQ

• If I’m amending a return and the schedules are not changing, do the unchanged schedules need to be submitted?

  Yes, all schedules with supporting documents must be submitted with the amendment.

• What is the 2210 penalty? Why was my customer assessed this penalty?

  If there is a balance of $1,000 or more, equal estimated quarterly payments are required.

  Learn more about estimated tax payments.

• How can I apply for an extension?

  You should file for a  federal and/or state extension of time to file prior to the tax deadline. If you have a federal extension of time to file, you automatically have an extension of time to file with Indiana.

  This form only allows you to file your tax return after the original due date. Requesting an extension of time to file does not extend the deadline for paying any tax due. Any payment made when you file your tax return is subject to interest and penalties.

  DOR may grant extensions for filing and paying certain income tax for those affected by natural disasters.

• Which return should I file for my customer?

  The current year’s tax form page lists all of Indiana’s tax forms.

  Form IT-40

  Use Form IT-40 if you (and your spouse, if filing jointly) were full-year Indiana residents.

  Form IT-40PNR

  Use Form IT-40PNR if:

  • You were a nonresident or part-year resident of Indiana, or
  • You are filing jointly and one person was a full-year Indiana resident and the other was not, or
  • You do not qualify to file Form IT-40RNR.

  Form IT-40RNR

  Use Form IT-40RNR if you (and your spouse, if filing jointly) were:

  • Full-year residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and
  • The only type of income from Indiana was from wage, tip, salary or other compensation.
    • If you have any other kind of Indiana-source income, including but not limited to investment income, Indiana rental property income, or gambling winnings, you are required to file Form IT-40PNR.

  Taxpayers with one or more wage statement, such as a W-2 or Form 1099, will need to list all wage statements on Schedule IN-W. DOR-certified software vendors will have this form included in their products. Paper filers will need to include this form, along with other required forms and schedules, with their tax return.

• What is the process of filing an amended individual return?

  Changes to your income, exemptions or credits may result in a refund or tax due.

  Tax Years 2021 and prior

  If you did not file an original return but you filed an amended federal return (1040x), then you will need to file the new figures as an original return on  IT-40 or IT-40 PNR. If you have already filed an original return, file an amended return using Form IT-40X. * You will also be required to submit an attached copy of the federal record of account or the federal account transcript for the specified tax year.

  Tax Years 2022 and beyond

  If you did not file an original return but you filed an amended federal return (1040x), then you will need to file the new figures as an original return on IT-40 or IT-40 PNR. If you have already filed an original return, file an amended return by clicking 'Amended" on the IT-40 .

  Learn more about amended returns

• Why is there a delay in the customer receiving their refund?

  A relatively small number of returns may be suspended for various reasons, including to protect customers against identity theft, federal Schedule C verification, and wage and withholding verification. ITS systematically suspends returns based on internal control parameters for either manual or batch review.

  If the customer receives a letter from DOR requesting additional information, all requested documentation must be submitted along with a copy of the letter received by INTIME or mail.

• Where can I find information about the Pass Through Entity Tax?

  For questions regarding Pass Through Entity Tax, see our PTET page.

Power of Attorney

• Why do I need an ePOA for access to a client’s INTIME account when I already have a POA for a client?

  Although a tax practitioner may have a POA to manage a client’s tax accounts, an electronic Power of Attorney (ePOA) is needed to ensure the security of a client’s INTIME account information.

  Requesting ePOA access is done through a tax practitioner’s INTIME account. The client will then be notified and can log in to their INTIME account to review and approve the request.

  Once approved by the client, you will be able to see and perform the same actions in INTIME as your client.

  Step-by-step guides for Tax Practitioners and Clients are available to help with approving ePOA via INTIME and authorizing tax practitioner access to a client’s account(s).

  While an ePOA is required when filing for a client via INTIME, it is not required when filing via SFTP bulk file upload.
• If my client approves the INTIME ePOA access request, do I still need a Form POA-1 on file?

  An INTIME ePOA is equivalent to a Form POA-1 for the purpose of discussing tax matters. DOR reserves the right to request a Form POA-1 in certain circumstances. Generally, a Form POA-1 is not required if DOR has an approved INTIME ePOA access request on file. The INTIME ePOA only allows clients to approve access to the accounts currently in INTIME. A Form POA-1 may be needed for other tax types.

• I need to request an ePOA from my client, but they haven’t used INTIME yet. How do I proceed?

  The best way to proceed is to have the client create a logon for their INTIME account. If the client does not have the information on hand to validate the account, they may request a “Welcome Letter,” which will be mailed to them.

  Step-by-step guides for Tax Practitioners and Clients are available to help with approving ePOA via INTIME and authorizing tax practitioner access to a client’s account(s).

• Does my client need to access the internet to register for INTIME to approve my ePOA request?

  If your client does not have the ability to access INTIME to approve your request, an access request letter will be mailed to their legal address on file with DOR. The letter can be used to approve the ePOA and your access request to INTIME.

• How can I submit Power of Attorney Form POA-1 for my client?

  POA representatives should mail or fax their client’s signed Form POA-1 to:

  Indiana Department of Revenue
  P.O. Box 7230
  Indianapolis, IN 46207-7230
  Fax: 317-615-2605

  A PDF file may also be attached to an INTIME message.

• If I submit a Form POA-1 on my client’s behalf, will I begin receiving copies of all letters mailed from DOR to my client?

  No, a Form POA-1 does not authorize the POA representative to receive the same correspondence sent from DOR to the customer. Completing a Form POA-1 only allows DOR to speak with the customer’s POA representative.

• I’ve entered my company name on a Form POA-1. Can DOR speak with anyone who is employed at my firm?

  No, a company cannot be listed on the Form POA-1 as the customer’s representative. By law, DOR can accept only an individual’s name as a POA representative. A Form POA-1 without an individual listed as the customer designated POA representative will not be accepted.

• Can I send DOR the IRS’s POA form if it lists tax types for Indiana?

  No, DOR will not accept the IRS’s POA form. A Form POA-1 must be completed and submitted to DOR.

• When will my client’s POA expire with DOR?

  A POA expires after five years from the date it was signed. Therefore, your client must renew their POA with DOR every five years.

• Can I still use the paper Form POA-1?

  Yes, a Form POA-1 is still used for power of attorney, but it does not allow access to client accounts in INTIME. An ePOA is needed to ensure the security of a client’s INTIME account information.

E-file Mandate

• To whom does the e-file mandate apply?

  If a tax practitioner prepares more than 10 individual income tax returns in a calendar year, for the subsequent year, the professional preparer must file returns for individuals in an electronic format. A penalty of $50 may be imposed for each return that is not electronically filed.

• If I am part of a firm, how do I determine if the mandate applies to me?

  The mandate will apply to the firm as a whole. Any returns filed from the firm are subject to the mandate. If an individual who is employed by the firm also has a private practice with more than the mandated number of returns, the individual is required to e-file.

• What is the penalty for failure to comply with the e-file mandate?

  A penalty of $50 per return up to a maximum of $25,000 per calendar year may be imposed for failure to comply with the e-filing mandate.

• What if my clients refuse to allow me to file their returns electronically?

  Indiana state law requires those practitioners who are affected by the mandate to file their returns electronically. Other states’ practitioners have been successful in such situations by telling their clients upfront before conducting any services for them. Form IN-OPT may be signed by the customer in those rare instances where electronic filing is refused. This form must be retained by the practitioner for three years.

• Where can I find more information about e-file options for individual income tax returns?

  Learn more about individual income tax return electronic filing options.

• Where can I find more information about electronic tax filing options for all tax types, and which have an e-file mandate?

  A chart of DOR’s Electronic Tax Filing Methods and Options provides more information for all tax types and also identifies those with e-filing-only mandates.