$125 Automatic Taxpayer Refund Information
Thanks to efforts over the last nine years that have allowed Indiana to fund critical needs while maintaining our state’s competitive tax environment, many Hoosier taxpayers will receive a one-time $125 taxpayer refund under Indiana’s “Use of Excess Reserves” law.
The Automatic Taxpayer Refund is separate from any Indiana Individual Income Tax refund you may receive. There is nothing you need to do to receive this refund. More information, including eligibility, is available on DOR’s Automatic Taxpayer Refund information page.
Designated Disaster Counties Granted Tax Filing Extensions
Specific counties in Kentucky, Illinois and Tennessee are eligible for filing extensions due to damaging storms in December 2021. Filing and payment due has been extended to May 16, 2022, and includes individual taxes for fourth quarter 2021 estimated tax, first quarter 2022 estimated tax and returns filed in 2022 (for tax year 2021). Returns received after the deadline will be considered late. More information is available on DOR’s Disaster Relief webpage.
Specific counties in Kentucky, Illinois and Tennessee are eligible for filing extensions due to damaging storms in December 2021. Filing can be extended to May 16, 2022 and includes C-Corp, S-Corp, Financial Institutions and Partnership taxes for fourth quarter 2021 estimated tax, first quarter 2022 estimated tax and returns due Dec. 15, 2021 through April 18, 2022. Entities who would like to utilize this relief program should contact DOR using the secure messaging feature in INTIME at intime.dor.in.gov. Returns received after the deadline will be considered late. More information is available on DOR’s Disaster Relief webpage.
Update on Unemployment Benefits and Taxes
On April 22, the Indiana General Assembly did not adopt certain provisions of the current Internal Revenue Code and Governor Eric Holcomb signed this into law on April 29. As a result, Indiana taxpayers cannot use the federal unemployment compensation exclusion on their 2020 Indiana individual income tax returns and that income must be added back in. They may, however, still be able to deduct some portion of their unemployment income on their state tax return in accordance with Indiana’s current tax laws. See DOR’s “Unemployment Benefits and Taxes” page for more information and instructions.
Increase in Gasoline License Tax and Special Fuel License Tax
P.L. 218-2017 requires the department to publish the new rates effective July 1, 2021, for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28) on the department’s Internet website no later than June 1, 2021. For the period July 1, 2021, to June 30, 2022, the following rates shall be in effect:
- Gasoline license tax: $0.33/gallon
- Special fuel license tax: $0.55/gallon
Refunds for the Special Fuel Surcharge
Refunds for the special fuel surcharge (including that imposed on diesel, biodiesel, compressed natural gas and liquefied natural gas) are available to non-motor carriers who purchased special fuel in Indiana on or after July 1, 2017. In order to claim a refund, submit the GA-110L Refund Claim Form. Include your vehicle make, model and VIN on the GA-110L. Refund claims may only be submitted once a quarter. If submitting receipts, they must be legible and include the number of diesel gallons purchased along with the purchase location. If filing a claim without receipts, you must also include the purchase dates, purchase locations and the number of gallons purchased on the GA-110L form. Without receipts, DOR will not refund a claim over $20. If you have any questions, please contact Special Fuel Tax at 317-615-2630 or by email at Fetax@dor.in.gov .
School Scholarship Tax Credit Update
A School Scholarship Tax Credit is available for individuals or corporations who donate to scholarship-granting organizations (SGOs).
The tax credit program can award up to $17.5 million in credits for fiscal year July 1, 2021 - June 30, 2022.
Visit the Scholarship page for information and to subscribe to email updates for the School Scholarship Tax Credit.
Notification to Gasoline Distributors
Effective May 1, 2022, the gasoline use tax rate in Indiana for the period from May 1, 2022, to May 31, 2022, is $0.241 per gallon.