Choosing the Correct Tax Form to File
Before attempting to contact the department with your questions about which Indiana individual income tax return to file, read the following information to find the category that best fits your situation.
Preliminary rules of filing are:
- 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.
Below are the descriptions of just two of the several different individual income tax returns Indiana offers and some examples to help you choose the best tax return. To view all current-year individual income tax returns, click here.
Use Form IT-40 if you (and your spouse, if filing jointly) were a full-year Indiana resident.
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.
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.
Example #1 If you were a single, full-year Indiana resident; married, filing joint and you both were full-year Indiana residents; or you were married, filing separately, and were a full-year Indiana resident, file Form IT-40.
Example #2 If you were a single, part-year resident or full-year nonresident of Indiana, file Form IT-40PNR.
Example #3 If you are filing a joint return; were an Indiana resident during some or all of the year; and your spouse was a part-year or full-year nonresident of Indiana, file Form IT-40PNR.
Example #4 If you were a full-year Indiana nonresident and receive taxable income from Indiana, file Form IT-40PNR.
Example #5 If you were a full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and the only income you received from Indiana was from wages, salaries, tips or other compensation, file Form IT-40RNR.
Example #6 If you need to correct (amend) an Indiana individual income tax return that you have already filed, file Form IT-40X.
For information that is specific to military personnel, click here.