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 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
• 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.
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.
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.