Indiana Tax info

Website: www.in.gov/dor

Filing Requirements: Residents must file if gross income is greater than exemptions (Indiana allows $1,000 for each exemption on federal return plus an additional $1,500 for certain dependent children).

Party-year residents who receive income while an Indiana resident must file.

Nonresidents must file if they receive income from Indiana sources.

Indiana form to file:

Resident: Form IT-40, Indiana Full-Year Resident Individual Income Tax Return.

Nonresident and part-year resident: Form IT-40NR, Indiana Part-Year or Full-Year Nonresident Individual Income Tax Return.

Return Due Date:  April 15^th

Extension form: Form IT-9, Application for Extension of Time to File.

Allowable Extension:

Indiana allows a 60-day extension if the taxpayer files Form IT-9 and pays at least 90% of tax due by return due date.

Indiana accepts the federal extension date plus allows an additional 30 days.  Taxpayers must pay at least 90% of tax due by original return due date.

Reciprocity Agreements:  Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin.  Full-year residents of these states with only Indiana wage income file Form IT-40RNR, Indiana Reciprocal Nonresident Individual Income Tax Return.