Indiana 2012 Individual Income Tax Forms

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Indiana Full-Year Residents

IT-40 Form 2012   IT-40 Income Tax Form

When filing, you must include Schedules 3 & 4, 7, and probably CT-40, along with Form IT-40. You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits, such as Indiana withholding), 6 (offset credits) and IN-DEP (additional dependent information) if you have entries on those schedules.

 

IT-40 Booklet 2012   IT-40 Income Tax Instruction Booklet (not including form or schedules)

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Rules of filing:

  • 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.

Form IT-40EZ is available for many Indiana full-year residents. Note: If you were a full-year Indiana resident, but you’re filing a joint return, and your spouse was not a full-year Indiana resident, you must file Form IT-40PNR.

This form is available for Indiana full-year residents who meet all of the following qualifications:

  • you must have filed a federal Form 1040EZ;
  • you must have been an Indiana full-year resident;
  • you must claim only the Renter’s Deduction and/or Unemployment Compensation Deduction (or none at all);
  • you must have had only Indiana state and county tax withholding credits and/or Automatic Taxpayer Refund credit (or none at all); and
  • you do not have any interest income from a direct obligation (acquired after Dec. 31, 2011) of a state or political subdivision other than Indiana.

Use Form IT-40 if you (and your spouse, if filing jointly) were a full-year Indiana resident and you do not qualify to file Form IT-40EZ.

Form IT-40RNR is available for individuals who meet both of the following requirements:

  • you must have been a full-year resident of one of the following states: Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin; and
  • you must have received only the following types of income from Indiana: wages, salaries, tips or other compensation.

If you have any other kind of Indiana-source income, you’ll have to file Form IT-40PNR.

Form IT-40PNR is available if you (and/or your spouse if filing jointly) were an Indiana resident for less than a full year (or not at all) and you do not qualify to file Form IT-40RNR.

Examples

2012 Indiana County Income Tax Rates and County Codes

 

Extension of Time to File the Indiana 2011 Individual Income Tax Return on Form IT-40, IT-40PNR, or IT-40 RNR

I. AUTOMATIC EXTENSION OF TIME TO FILE, NOT TO EXCEED 60 DAYS

The Application for Automatic Extension of Time to File (Form IT-9) is used to obtain an automatic 60-day extension of time to file an Indiana resident or nonresident income tax return (Indiana Forms IT-40, IT-40PNR, and IT-40 RNR). Any taxpayer who wishes to request an extension of time to file must complete and file Form IT-9 on or before the original due date of the Indiana individual income tax return. If an application for extension is filed, at least 90 percent of the state and/or county tax due for the entire tax year must have been paid by the taxpayer and/or withheld by the taxpayer’s employer.

The payment made with Form IT-9 should be claimed as an estimated tax payment at the time of filing Form IT-40, IT-40PNR, or IT-40 RNR. This is only an extension of time for filing the taxpayer’s return. This is not an extension of time to pay any state and/or county tax due.

If the taxpayer has a valid federal extension, Form 4868, and 90 percent of the state and/or county tax due for the tax period has been paid, the taxpayer automatically has an extension with Indiana and does not need to file Form IT-9. The Indiana Department of Revenue will accept the federal extension if a copy is attached to the taxpayer’s return at the time of filing. The taxpayer will have 30 days beyond the federal extension period in which to file his Indiana return, subject to the provisions of IC 6-8.1-6. For example, if federal extension Form 4868 extends the taxpayer’s federal filing date to October 15, the taxpayer’s Indiana filing date automatically becomes November 15.
If the taxpayer does not have a federal extension, he is required to file Form IT-9, even if there is no tax due on his Indiana individual income tax return. If the taxpayer is due a refund or does not expect to owe any tax when the tax return is filed and is unable to file by the due date, generally April 15, the taxpayer will still need to file for an extension by completing Form IT-9, Part 2: Nonpayment Information. Form IT-9 extends the taxpayer’s Indiana filing time 60 days, subject to the provisions of IC 6-8.1-6.

 

II. PENALTY AND INTEREST CHARGES
Form IT-9 or a federal extension does not extend the due date for the payment of the tax. A penalty may be assessed on any state or county tax paid after the due date of the return. However, a penalty will not be assessed if the taxpayer files the income tax return within the extension period and the balance due on the tax return is:
• Not in excess of 10 percent of the amount of state and county tax due on the tax return; and
• Paid with the return.

Any penalty that is due with the filing of the taxpayer’s return is calculated at 10 percent of the tax that is owed with the return or $5.00, whichever is greater. Any penalty due with the return should be reported on Form IT-40, IT-40PNR, or IT-40 RNR.

Interest will be charged on any amount due with the taxpayer’s return filed late and should be calculated from the original due date of the return until the tax is paid. Interest is charged even though an extension may have been granted. Please refer to Departmental Notice # 3 for the current interest rate, which changes annually. The interest should be added to the amount shown as due on the tax return.

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Form IT-9 Indiana Department of Revenue Application for Extension of Time to File 2011

Who should get an extension of time to file? You must get an extension of time to file if you are required to file a 2011 Indiana individual income tax return, but cannot file by the April 17, 2012 due date. Whether you owe additional tax, are due a refund or are breaking even, you still need to file for an extension.

If you owe… To get a valid extension, you must file Form IT-9, and send in a payment of at least 90% of the tax expected to be due, by April 17, 2012. This will extend your time to file to June 18, 2012.

If you don’t owe… If you are due a refund, or don’t expect to owe any tax when filing your tax return, and you are unable to file by April 17, 2012, you’ll still need to file for an extension. There are two ways to accomplish this:
• If you have a valid federal extension, Form 4868, you automatically have an extension with Indiana and do not need to file Form IT-9.
• If you do not have a federal extension, complete Form IT-9, Part 2: Nonpayment Information. Mail this in by April 17, 2012.

Extension period. Form IT-9 extends your filing time to June 18, 2012. Federal exten-sion Form 4868 extends your Indiana filing time to Nov. 19, 2012.
Penalty will not be due if you:
• file within the extension period;
• paid at least 90% of the tax you expect to owe by April 17, 2012, and
• pay any remaining amount due when you file.
Interest is due on all amounts paid after the April 17, 2012 due date.

How to file. Complete the worksheet below to figure how much you will need to pay. If filing a joint return, include your spouse’s income. If you don’t owe, complete Part 2: Nonpayment Information on the front of this form.

How to pay. If paying, make your check or money order payable to the Indiana Department of Revenue. Write your Social Security number on your check or money order. Payments must be made with U.S. funds. To pay by using your American Express® Card, Discover® Card, MasterCard® or VISA®, call 1-800- 2-PAY TAX (1-800-272-9829). A convenience fee will be charged by the credit card processor based on the amount you are paying. You will be told what the fee is and you will have the option to either cancel or continue the credit card transaction.

File online. If you need to make an extension payment, you may file your application for an extension of time to file online. Visit  web site at www.in.gov/dor/4340.htm and follow the prompts for making an Individual extension payment.

Claim your payment. Add your extension payment to any estimated tax paid, and report on line 3 of either the Form IT-40, Schedule 5, or Form IT-40PNR,
Schedule F.

Military personnel stationed in a presidentially declared combat zone should see the Form IT-40 or Form IT-40PNR instruction booklet for special filing instructions. You can access these instruction booklets online at www.in.gov/dor/4546.htm

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Indiana 2011 Individual Income Tax Forms

2011 IT-40 Income Tax Instruction Booklet: IT-40 Booklet

2011 IT-40 Income Tax Form: IT-40 Form

When filing, you must include Schedules 3 & 4, 7, and probably CT-40, along with Form IT-40. You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits, such as Indiana withholding), 6 (offset credits) and IN-DEP (additional dependent information) if you have entries on those schedules.

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Indiana Individual Income Tax Return Electronic Filling – INfreefile

Indiana has four different individual income tax returns.

Indiana Full-Year Residents
Use Form IT-40EZ:
If you (and your spouse, if filing jointly) were a full-year Indiana
resident and all of the following are true:
• You filed a federal Form 1040EZ,
• You are claiming only the renter’s deduction and/or unemployment compensation deduction, and
• You have only Indiana state and county tax withholding credits.
Use Form IT-40:
If you (and your spouse, if filing jointly) were a full-year Indiana resident and you do not qualify to file Form IT-40EZ.
All Other Individuals
Use Form IT-40RNR:
If you (and your spouse, if filing jointly) were:
• A full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or
Wisconsin, and
• Your only type of income from Indiana was from wage, tip, salary
or other compensation.*

*If you have any other kind of Indiana-source income, you are required to file Form IT-40PNR (see below).
Use Form IT-40PNR:
If you (and/or your spouse, if filing jointly) were an Indiana resident for less than a full year (or not at all) and you do not qualify to file Form IT-40RNR.
Note. If you have income that is being taxed by both Indiana and another state, you may have to file a tax return with the other state. A listing of other states’ tax forms can be found at www.taxadmin.org/fta/link/forms.html.
Military Personnel
See the instructions on page 8 to determine which form to file. Military personnel stationed in a combat zone should see the instructions on page 8 for extensions of time to file procedures.

2011 Changes

Earned income credit change
The way to figure Indiana’s earned income credit has changed. See the instructions for Schedule 5: Credits, Line 5, beginning on page 27. You will need to complete Worksheet A or Worksheet B and Schedule INEIC
to figure your credit.
Additional exemption for dependent child: new filing requirement The new Schedule IN-DEP: Additional Dependent Child Information must be completed when claiming an additional dependent child exemption. See page 24 for more information.

Private school/homeschool deduction
A deduction may be available for expenses related to a child attending a private school or homeschool. See instructions beginning on page 23 for more information.
New add-backs and change to reporting method The 2011 Indiana General Assembly did not adopt several provisions of the Internal Revenue Code. This is a list of those provisions (addbacks) that apply to tax years beginning after December 31, 2009*. See the instructions beginning on page 13 for detailed information about each add-back and how to report it.
• Certain trade or business deductions based on employment of unauthorized alien (for tax years beginning in 2011)
• Educator expense
• Employer-provided educational expenses
• IRA charitable distribution
• Motorsports entertainment complex
• Oil and gas well depletion deduction
• Qualified advance mining safety equipment
• Qualified electric utility amortization
• Qualified environmental remediation costs
• Qualified leasehold improvement property
• Qualified transportation fringe expenses
• RIC dividends to nonresident aliens
• Start-up expenditures
• Student loan interest
• Tuition and fees
*Important. If you should have reported any of these add-backs on
your 2010 Indiana state tax return and have not yet done so, you are
not required to file an amended tax return for 2010. Instead, you
may elect to report the add back on your 2011 tax return. See the
instructions for the add-back(s) in question for details.
Certain offset credit changes
Changes have been made to several state offset credits, including:
• Employer health benefit plan credit
• Industrial recovery account credit
• Maternity home credit
• Small employer qualified wellness program credit
• Teacher summer employment credit
• Venture capital investment credit
See instructions for these credits beginning on page 39 for more information.
Net operating loss carryback ends
No longer may a net operating loss be carried back. Get Schedule IT-40NOL at www.in.gov/dor/4546.htm for more information.
Indiana advance earned income credit ends
No longer will Indiana employers advance the Indiana earned income credit.
Energy Star credit ends
The Energy Star credit has expired and is no longer available.

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