Choosing the Correct Tax Form to File
Before attempting to contact the Indiana Department of Revenue (DOR) 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.
- 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.
Use Form IT-40 if you and your spouse are filing jointly and were full-year Indiana residents.
Form IT-40RNR is available for individuals who meet both of the following requirements:
- You are 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.
Note: 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 are filing jointly and were Indiana residents for less than a full year (or not at all) and you do not qualify to file Form IT-40RNR.
Examples to help you decide on correct tax forms
Form IT-40: 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.
Form IT-40PNR: If you were a single, part-year resident or full-year nonresident of Indiana, file Form IT-40PNR.
Form IT-40PNR: 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.
Form IT-40PNR: If you were a full-year Indiana nonresident and receive taxable income from Indiana, file Form IT-40PNR.
Form IT-40RNR: 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.
Form IT-40X: If you need to correct (amend) an Indiana individual income tax return that you have already filed, file Form IT-40X.
Military personnel tax information.