 | Website | http://www.in.gov/dor/ |
| Where’s My Refund | https://secure.in.gov/apps/dor/tax/refund/ | |
| Info for Tax Pros | http://www.in.gov/dor/3338.htm | |
| Practitioner AssistanceTax Practitioner E-Mail | (800) 462-6320, ext. 4367http://www.in.gov/dor/3863.htm | |
| ERO Assistance | (317) 615-2550, 8:00 am – 4:30 pm | |
| Taxpayer Assistance | (317) 232-2240, 8:00 am – 4:30 pm | |
| Tax Payments | https://secure.in.gov/apps/dor/dor_epay/start.htm |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – If an income tax return preparer 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.
An “opt out” election form (Form IN-OPT) must be retained by a preparer subject to the electronic filing requirements for any return that an individual elects to submit in paper form. This Form IN-OPT should not be mailed with the return but the completed form should be retained by the preparer in their records for five years. If an Indiana return is not marked for electronic filing, Keystone Tax Solutions Pro will produce Form IN-OPT.
E-File Registration Requirements – Acceptance in the Indiana e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – Indiana state returns can be filed with the federal return or sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Indiana does not support electronic filing for Amended Returns. Taxpayers must file a paper return, and mail it to the appropriate address. (See Mailing Addresses below). The amended return information can be accessed in the program from the main menu of the Indiana return by selecting Miscellaneous Forms > Indiana Amended Return (IT-40X).
Electronic Signatures – Indiana does not currently support electronic signatures on their tax forms.
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Indiana requires all individual income taxpayers that do not file by the original due date to file an extension. Indiana will allow taxpayers an additional 30 days after a federal return on extension is due.
- If the taxpayer expects a refund or does not expect to owe additional taxes, Indiana will accept the federal extension or the taxpayer can file Form IT-9 Application for Extension of Time.
- If the taxpayer owes additional tax, they should file Form IT-9 Application for Extension of Time and send a payment.
- Form IT-9 – Application for Extension of Time can be accessed from the main menu of the Indiana tax return by selecting Miscellaneous Forms > Indiana Extension of Time to File. Form IT-9 cannot be e-filed and must be mailed to the address on the form. Form IT-9 can also be completed online and any payments that need to be made can be made at the Indiana DOR website here.
An extension of time waives the late payment penalty if at least 90% of the tax due is paid by the original due date, and the remaining balance, plus interest, is paid in full by the extended due date. When a valid extension has been filed, this must be indicated on the Indiana Form IT-40 by selecting Personal Information > Other Categories, then select either Federal Extension Filed or Indiana Extension Filed.
Driver’s License/Government Issued Photo Identification: Indiana does not requires Driver’s License or Government Issued Photo ID information to be included in the tax return in order to electronically file the return.
Filing Status Information
Indiana requires Married Taxpayers to use the same filing status used on the federal return.
Residency Status Information for Indiana Returns
Residents: Individuals are full year residents of Indiana regardless of their physical presence within Indiana at any time during the taxable year. Individuals are considered residents of Indiana if they maintain their legal residence in Indiana from January 1 to December 31 of the tax year. Residents who leave Indiana for temporary stays, including military personnel, are considered residents during their absence. Retired individuals that spend winter months in another state may still be full-year residents if they maintain their legal residence in Indiana, retain an Indiana driver’s license, retain Indiana voting rights and/or claim a homestead exemption on their Indiana home for property tax purposes.
Part-year resident: Individuals who move into or out of Indiana during the year and received income while they lived in Indiana. Part-year residents who had income in Indiana are required to file Form IT-40PNR, Part-Year Resident or Nonresident Individual Income Tax Return.
Nonresidents: Individuals who are legal resident of another state(s) and had income from Indiana must file Form IT-40PNR, Part-Year Resident or Nonresident Individual Income Tax Return.
Full-Year Residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin: If the individual is a full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin and their only income from Indiana was from wages, salaries, tips or commissions, they must file IT-40RNR, Indiana Reciprocal Nonresident Individual Income Tax Return.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Indiana upon entering military service remain residents of Indiana for income tax purposes until proof as to change of home of record has been made. Indiana provides military personnel a Military Service Deduction for certain active and reserve military pay.
Nonresidents: Nonresident military personnel stationed within Indiana are not required to file an Indiana income tax return unless they have earned income from Indiana sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse. A nonresident spouse may be eligible to deduct income earned in Indiana as Nonresident Military Spouse Earned Income Deduction.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – N/A.
Business Return General Information
Indiana currently supports electronic filing for the current and two prior years for business returns filed by S Corporations (Form IT-20S) and Partnerships (Form IT-65). Keystone Tax Solutions Pro and Indiana do not currently support the electronic filing of the Indiana Corporate tax return (Form IT-20) or the Fiduciary tax return (Form IT-41).
Due Dates for Indiana Business Returns
Corporations – April 15, or same as IRS. Indiana Corporate returns are filed on Form IT-20 and cannot be electronically filed.
S Corporations – March 15, or same as IRS. S Corporation returns are filed on Form IT-20S and the current year and the two prior years can be e-filed. Indiana will accept linked with the federal return or sent as a state only.
Partnerships – March 15, or same as IRS. Partnership returns are filed on Form IT-65 and the current year and the two prior years can be e-filed. Indiana will accept returns linked with the federal return or sent as a state only.
Fiduciary & Estate – April 15, or same as IRS. Indiana Fiduciary returns are filed on Form IT-41 and cannot be electronically filed.
Business Extensions
Corporation – If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. If a valid federal extension has been granted, this must be indicated on the Indiana Form IT-20 by selecting Heading Information > Additional Questions > Have a valid extension of time to file. If the Corporation does not need a federal extension but only needs one for filing the state return, submit a letter requesting an extension prior to the annual return original due date. This letter should be sent to Indiana Department of Revenue, Corporate Income Tax, Tax Administration, PO Box 7206, Indianapolis, IN 46207-7206. This automatic extension does not extend the payment of any tax due.
An extension of time waives the late payment penalty if at least 90% of the tax due is paid by the original due date, and the remaining balance, plus interest, is paid in full by the extended due date. If the Corporation will be filing the return on extension but needs to make a payment by the original due date, this payment can be made at the Indiana DOR website here or by mail on Form IT-6. Keystone Tax Solutions Pro currently does not support Form IT-6.
S Corporation – If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. If a valid federal extension has been granted, this must be indicated on the Indiana Form IT-20S by selecting Heading Information > Other Information > Is an extension of time to file attached. If the Corporation does not need a federal extension but only needs one for filing the state return, submit a letter requesting an extension prior to the annual return original due date. This letter should be sent to Indiana Department of Revenue, Corporate Income Tax, Tax Administration, PO Box 7206, Indianapolis, IN 46207-7206. This automatic extension does not extend the payment of any tax due.
Partnership – If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. If a valid federal extension has been granted, this must be indicated on the Indiana Form IT-65 by selecting Heading Information > Other Information > Is an extension of time to file attached. If the Partnership does not need a federal extension but only needs one for filing the state return, submit a letter requesting an extension prior to the annual return original due date. This letter should be sent to Indiana Department of Revenue, Corporate Income Tax, Tax Administration, PO Box 7206, Indianapolis, IN 46207-7206. This automatic extension does not extend the payment of any tax due.
Fiduciary – If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. A copy of the federal extension should be attached to the Indiana return. This automatic extension does not extend the payment of any tax due. If the Fiduciary expects tax to be due, it must use Form IN-41ES to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return.
If the Fiduciary will be filing the return on extension but needs to make a payment by the original due date, this payment can be made by mail on Form IN-41ES Fiduciary Payment Voucher, Estimated Tax, Extension or Composite Payment. To access this Payment Voucher, from the main menu of the Indiana Fiduciary return select Miscellaneous Forms > Total Payments > Indiana Extension Voucher. Enter the amount of the payment to be made as an extension payment and mail it to the address on the form.
Amended Business Returns:
Indiana Amended Business Returns cannot be e-filed.
Corporation – Business taxpayers must complete Form IT-20X and mail it to the appropriate mailing address on the form. To access Indiana Form IT-20X, from the main menu of the Indiana Corporate return, select Miscellaneous Forms > Indiana Amended Return (IT-20X).
S Corporation – Business taxpayers must complete an amended Form IT-20S and mail it to the appropriate mailing address with the amended box checked (See Mailing Addresses below). To mark Indiana Form IT-20S as an amended return, from the main menu of the Indiana return, select Heading Information > Amended Return.
Partnership – Business taxpayers must complete an amended Form IT-65 and mail it to the appropriate mailing address with the amended return box checked (See Mailing Addresses below). To mark Indiana Form IT-65 as an amended return, from the main menu of the Indiana return, select Heading Information > Amended Return.
Fiduciary / Estate – Taxpayers must complete an amended Form IT-41 and mail it to the appropriate mailing address with the amended return box checked (See Mailing Addresses below). To mark Indiana Form IT-41 as an amended return, from the main menu of the Indiana return, select Heading Information > Additional Questions > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
| Paper returns (original and amended) without payment | Paper returns (original and amended) with payment |
| Indiana Department of RevenuePO Box 40Indianapolis, IN 46206-0040 | Indiana Department of RevenuePO Box 7224Indianapolis, IN 46207-7224 |
Business Mailing Addresses
Corporation/S-Corporation/Partnership Income Tax Mailing Addresses
| Paper returns without payment | Paper returns with payment |
| Indiana Department of RevenuePO Box 7147Indianapolis, IN 46207-7147 | Indiana Department of RevenuePO Box 7205Indianapolis, IN 46207-7205 |
Fiduciary Income Tax Mailing Addresses
| Paper returns without payment | Paper returns with payment |
| Indiana Department of RevenueFiduciary SectionPO Box 6079Indianapolis, IN 46206-6079 | Indiana Department of RevenueFiduciary SectionPO Box 6192Indianapolis, IN 46206-6192 |
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.