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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 tax

Payment of estimated taxes

Payment of estimated taxes is due in installments. Due dates are mid-April, June, September, and the January 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 penalty you owe or show you're exempt from a penalty using form IT-2210.

Extension of Time to File

What should you do if you cannot file your Indiana individual income tax return by the due date?
Here's what you need to know:

  • If you have a federal extension of time to file, you automatically have an extension of time to file with Indiana. You must file your 2018 state tax return by Nov. 14, 2019, and pay any balance due with that filing. While interest is due on any amount paid after the original April 15, 2019 due date, penalty will be waived if both of the following conditions are met:
    • You paid at least 90 percent of the tax expected to be owed by the original April 15 due date, and
    • The remaining balance due is paid in full by Nov. 14. 
  • If you do not have a federal extension of time to file, and you cannot file by the April 15, 2019 due date, complete and file an Application for Extension of Time to File (Form IT-9)* on or before April 15. This extends the due date to Nov. 14, 2019.

The form and any payment due 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.

 

*You may file for a state extension of time to file electronically if also making a payment. Follow the instructions for how to do this by logging on to DORpay.

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