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Individual Income Tax FAQs

Filing your taxes | Paying your taxes | Your tax refund | Unemployment & 1099-G | Power of attorney | Use Tax Liability | Military | Rights & responsibilities | General

Filing your taxes

Paying your taxes

  • How do I pay my taxes if I owe something?

    DOR recommends you pay your taxes securely via INTIME, which accepts credit, debit and electronic bank payments (ACH/e-check) payments.

    Online and software services and tax professionals may also offer payment services.

    It is your responsibility to ensure the correct payment amount arrives by the tax deadline.

    If you mail or bring a payment to a district office in person, know that only personal checks, cashier’s checks and money orders are accepted. Be sure to print your SSN and tax year on your payment.

  • Does DOR have payment plan options?

    If you owe $100 or more, you can set up a payment plan with DOR after your tax return is processed, even if DOR has not sent a bill yet.

  • Can I make a payment if I have not received a bill?


  • Can I get additional time to pay due to financial hardship?

    Payment plans for income taxes owed can be established in INTIME after DOR has processed your return.

    Partial payments can also be made to reduce the amount that you will owe, as well as reduce penalties and interest. If the payment plan is not feasible, then you have the option to file a Hardship or Offer in Compromise with DOR’s Taxpayer Advocate Office.

  • How do I get information about my tax bill?

    To sign up, you will need to have your tax identification number or Social Security number, the liability or warrant number, and one of the following: a recent payment amount, a recent return line item, or a letter ID. If you do not have the correct information, you can request a mailed letter.

  • Why am I receiving a bill for penalties?

    A 10% late payment penalty is assessed if the payment is not made by the due date.

    A 2210 Penalty indicates:

    • You owed over $1,000 for the tax period, and
    • Failed to pay quarterly estimated income taxes throughout the year or the estimated payments did not cover at least 90% of the tax due.
  • Why did I receive a Return Check Penalty?

    If you make a payment with a check, credit card, debit card or electronic funds transfer, and DOR is unable to obtain payment for its full amount when it is presented for payment, an additional penalty will be assessed on top of the original amount due.

    The penalty is a flat fee of $35 per returned payment for payments postmarked after Jan. 1 of the tax year.

Your tax refund

  • Where's my refund?

    You can check the status of your Indiana tax refund using INTIME. Your refund may be delayed if DOR requests additional or missing information.

    Please wait at least three to four weeks before contacting Customer Service about the status of your refund. Refunds for paper returns may take up to 12 weeks to process.

  • Why did I receive a letter requesting additional information?

    This letter is sent by DOR when we need additional information to process your tax return. Commonly requested information may include forms, schedules, business expenses and/or a copy of your federal tax return. This information will be used to verify the credits and/or deductions you are claiming. The return will be held for processing, or the credit/deductions will be disallowed until the requested documentation is received.

  • Why did I not receive the full amount of the refund I expected?

    Tax refunds can be diverted (offset) to pay a past-due Indiana tax liability or other outstanding debt held by another government agency or organization. DOR may not have all the information; you must contact the agency or organization responsible for the requested offset directly with questions or concerns. Common offsets include, but are not limited to:

    • DOR, for unpaid Indiana taxes
    • Unpaid child support
    • Repayment of Department of Workforce Development benefits
    • Repayment of Family Social Services Administration benefits
    • Unpaid tuition and other expenses at Indiana post-secondary educational institutions (colleges, universities)

Unemployment & 1099-G

Power of Attorney

Use Tax Liability

  • Who owes Indiana Use Tax?

    Any business entity (individual, partnership, corporation, etc.) that makes purchases of tangible personal property is subject to use tax unless they have paid at least 7% sales tax on the purchase to the vendor.

    Use tax is due on property brought into Indiana for use, storage, or consumption, unless the Indiana Code (IC 6-2.5-5) contains an applicable exemption for your purchase. If you paid at least 7% sales tax at the time of purchase, you do not owe a use tax.

  • What type of purchases might cause me to become liable for use tax?
    • Catalog purchases by phone or mail from out-of-state vendors
    • Internet purchases from out-of-state vendors
    • Items withdrawn from your inventory for personal use or to give away
    • Any purchase for which a statutory exemption is not available per the Indiana Code (IC 6-2.5-5)
  • What about items I purchase at garage sales and auctions?

    Items sold at garage sales are generally exempted under Indiana's casual sale statute. A casual sale exemption is applicable when the seller is not in the "business" of selling merchandise and the seller has already paid an original sales or use tax on the item. (Information Bulletin #20)

    Items purchased at auctions are slightly more complex. If the auctioneer collects the 7% sales tax, you will not owe any additional use tax. If the auction takes place on the premises of the owner of the tangible personal property, the items are "casual sales," and are exempt from sales and/or use tax. However, if the merchandise to be sold is moved to a location not owned by the owner of the merchandise, the sales become subject to sales and/or use tax. All sales at auction "houses" are subject to the sales or use tax. (Information Bulletin #20)

  • What if I’ve paid sales tax to another state?

    The Indiana use tax rate is 7%.

    Depending on the tax rate of another state, you may or may not owe use tax:

    • If you paid sales tax of 7% or more to the other state, you do not owe use tax to Indiana
    • If you paid sales tax of less than 7% to the other state, your Indiana use tax will be the difference between the Indiana 7% use tax and the amount you paid to the other state.


  • Which Indiana income tax form do I file if I am in the military?

    You have special filing considerations if Indiana is your military home of record.

    File Form IT-40 if:

    • You are single
    • You are married and filed a separate federal income tax return
    • You are married and filed a joint federal income tax return and your spouse is also a full-year Indiana resident

    File IT-40PNR if:

    • You are married and filed a joint federal income tax return, and your spouse is either a part-year Indiana resident or a full-year Indiana nonresident. This form will help separate the income to be taxed by Indiana.

Rights & responsibilities

  • What are my rights as an Indiana taxpayer?

    All Indiana taxpayers have certain rights and responsibilities that correspond to the Indiana tax laws.

    • Quality Customer service
    • Taxpayer advocate to help customers in the preservation of their rights
    • Taxpayer education and information
    • A fair collection process
    • Appointed hearing time and representation
    • Demand notices
    • Warrants for collection of tax
    • Judgment liens against property
    • Annual Public Hearing and Department Report
  • What are my responsibilities as an Indiana taxpayer?
    • To file your tax returns and pay any taxes due on time
    • To notify us in writing when you have an address change
    • To know the tax laws that relate to you as an individual or a business, and comply with those laws
    • To contact us if you have any questions or concerns
  • What is DOR’s delinquent tax collection process?

    Every customer has the right to a fair collection process.

    You have the right to protest a liability. If you protest a liability, DOR is required to conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. If a liability is not paid or protested within 60 days of the first notice, we will issue a "Demand Notice" for payment before issuing a tax warrant. If we do not receive a payment, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment lien (levy) against all your property within the county. DOR intends for you to have every opportunity to rectify your account balance whether it is paying it right away or protesting it.


  • Why is there a tax lien on my vehicle title?

    You are most likely in a stage of collection for taxes.

  • Do I have to figure county tax?

    Yes. County tax is based on your county of residence (or employment for non-residents) on Jan. 1 of the year you lived or worked in any Indiana county. If you were an Indiana resident on Jan. 1, you must figure your county tax based on your county of residence.

  • How can I find my Federal Adjusted Gross Income (FAGI) for last year?

    DOR cannot provide the FAGI over the phone. However, there are multiple other ways customers can obtain this information:

    • You can obtain this amount from your copy of your prior year’s return. Many software programs retain a copy that you can access.
    • You can receive the FAGI quickly by obtaining a federal transcript online. By visiting and selecting “Get Tax Record,” you may submit an online request and obtain the transcript the same day. This is often the fastest and easiest way for you to obtain what you need.
    • You can submit a request to DOR for a return transcript through INTIME. Refer to the INTIME User Guide for Individual Income Tax Customers for more information.
  • How do I claim relief as an injured spouse/non- or partially-responsible party?

    Spouses are liable for the information on tax returns filed jointly and any taxes owed. In limited cases, a spouse may have no or partial responsibility and can request that their part of any tax refund due is not used to pay the other spouse’s Indiana tax liability or toward other liabilities where the tax refund may be diverted or offset.

    Those filing as an injured spouse should check the box on Schedule 7 of Form IT-40 and Schedule H of Form IT-40PNR. Qualifying taxpayers will be sent Schedule IN-40SA after filing to supply information supporting this claim. Any refund will be on hold until the claim is processed. This process allows for DOR to allocate refunds for these taxpayers accordingly before they are offset.

    Making a claim as an injured spouse does not guarantee DOR will not divert part of your tax refund. DOR will investigate the matter and allocate any tax refund due accordingly. This will delay processing the return. For more information, see DOR’s Non- or Partially-Responsible Spouse/Injured Spouse Information page.

  • What are the filing requirements for deceased individuals?

    There are several requirements to meet if an individual died during or after Dec. 31 of the tax year but before filing their tax return.

    The executor, administrator, or the surviving spouse must file an Indiana income tax return for the individual if:

    • The deceased was under the age of 65 and had gross income of more than $1,000;
    • The deceased was age 65 or older and had gross income of more than $2,000; or
    • The deceased was a nonresident and had gross income from Indiana.

    DOR may ask for a copy of the death certificate, so please keep a copy with your records. Make sure to enter the month and day of death for the taxpayer or spouse in the appropriate box located on the back of the appropriate form or schedule. See more information.

    Indiana's inheritance tax was repealed for individuals dying after Dec. 31, 2012.

  • Why have I not received my worker’s compensation exemption certificate?

    To receive the worker's compensation exemption certificate, you must meet several requirements.