Estimated Tax & Extension of Time to File

 

Estimated Tax

An individual may make estimated tax payments to reduce the amount that will be due when filing an income tax return. Certain individuals are required to make estimated income tax payments. Those individuals will have an unpaid tax liability that is $1000 or more in any of the following tax types:

  • Indiana adjusted gross income tax
  • County adjusted gross income tax
  • County option income tax
  • County economic income tax

Payment of estimated taxes

Payment of estimated taxes is due on a quarterly basis. Due dates are April 15, June 15, September 15, and January 15 following the last month of the calendar year. If the due date falls on a national or state holiday, Saturday or Sunday, payment postmarked by the day following that holiday or Sunday is considered on time.

Estimated payments can be made by one of the following methods:

  • Using a preprinted estimated tax voucher that is issued by the Indiana Department of Revenue (DOR) for taxpayers with a history of paying estimated tax
  • Paying online
  • Filling out Form ES-40.

You can find your amount due and pay online using the DORpay electronic payment system.

Penalties for underpayment of estimated taxes

You may owe a penalty if:

  • You didn't pay any estimated tax,
  • You didn't pay enough estimated tax, or
  • You didn't make your payments on time.

You may not owe a penalty if you meet an exception to the penalty.

Figure the penality you owe or show you're exempt from a penality using form IT-2210.

Extension of Time to File

Do you need an extension to file your Indiana income tax? Here's what you need to know:

  • If you have a valid federal extension 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.
  • If you do not have a federal extension, the taxpayer must complete and file an Application for Extension of Time to File (Form IT-9) on or before the original due date of the Indiana individual income tax return. If approved, this extends the due date to the same due date as a federal extension plus 30 days.

The form and payment should be sent to:
Indiana Department of Revenue
P.O. Box 6117
Indianapolis, IN 46206-6117

  • Military personnel on active duty outside of the United States and Puerto Rico will be allowed an automatic 60-day extension.
  • Military personnel serving in a combat zone have an automatic extension of 180 days after they leave the combat zone. If they are hospitalized outside the U.S. as result of this service, the 180-extension period starts upon release from the hospital.