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Automatic Taxpayer Refund

Scam Warning

The Auditor of State’s Office and Indiana Department of Revenue reminds Hoosiers to be mindful of potential scams regarding tax refunds. You should ignore any texts, emails, or calls regarding these refunds, especially messages containing links or requesting personal or financial information such as Social Security or bank account numbers.

In 2022, the Indiana General Assembly approved two Automatic Taxpayer Refunds (ATR(s)). Under Indiana law, the $200 ATR eligibility requirements differ from the $125 ATR.

Please help us serve you and others faster by reducing calls to Customer Service. Answers to many questions and forms needed to resolve common issues such as refund not received, partial amounts, what to do for a deceased taxpayer, address changes and damaged refund checks are available on this website.

Visit this page for additional information and guidance after Nov. 1 to allow time for Hoosiers to receive their checks and for DOR to process returned mail. Information on how to contact DOR to resolve issues not covered on this page will be available at that time.

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$125 Refunds $200 Refunds Information Bulletin #110

As Indiana’s tax administrative agency, DOR was responsible for issuing ATRs by direct deposit and providing the Auditor of State’s office with the information necessary to send over 1.5 million ATR checks to eligible Hoosiers.

As of Sept. 27, DOR has initialized over 8.6 million ATRs totaling over $540 million for the first ATR and over $860 million for the additional ATR.

DOR and the Auditor of State’s office will continue to issue, and in some cases, reissue refunds as needed to eligible taxpayers.

$125 Automatic Taxpayer Refunds

Eligibility

Only those who filed an Indiana resident tax return for the 2020 tax year by Dec. 31, 2022, qualify for the $125 ATR.

DOR issued direct deposits beginning in May for those who qualified for the $125 refund and provided direct deposit information for their tax refund on their 2021 Indiana Income Tax return. Whenever possible, DOR issued combined payments for taxpayers who filed joint tax returns in 2020.

If you did not receive a state tax refund in 2021, did not provide DOR with direct deposit information, or your refund could not be issued by direct deposit for any reason, you should receive one check for both refunds.

$200 Automatic Taxpayer Refunds

If you qualified for the $125 ATR...

If you were eligible for the $125 ATR, you were automatically eligible for the $200 ATR.

You should have received either:

  • two direct deposits ($125 and $200 for single or married filing separate; $250 and $400 for married filing jointly);
  • a direct deposit and a check; or
  • one combined check totaling $325 for both ATRs; ($650 for some customers that filed a 2021 married filing jointly tax return).

Whenever possible, DOR issued combined payments for taxpayers who filed joint tax returns in 2020.

DOR is unable to update banking information for taxpayers who changed bank accounts between refund periods.

If you did not qualify for the ATR...

Under Indiana law, the $200 ATR eligibility requirements differ from the $125 ATR.

If you were not eligible for the $125 ATR, you would be eligible for the $200 ATR if you:

  • receive Social Security benefits in 2022; and
  • are not claimed as a dependent on someone else’s tax return.

The General Assembly did not pass legislation proposing an affidavit to apply for the $200 ATR. No form is needed to receive this refund.

If you qualify for only the $200 ATR, you will not receive an additional taxpayer refund in 2022. Instead, you must file a 2022 Indiana resident tax return; before Jan. 1, 2024, and claim the $200 ATR as a tax credit.

You must file a 2022 state tax return to claim the credit, even if you do not normally file a tax return due to your income.

Tax credits are not the same as tax deductions. Tax credits are applied dollar-for-dollar as an additional amount to your tax refund or used to reduce the amount of any tax you may owe. Eligible recipients will receive the $200 ATR in the form of a tax credit on their state income tax return.

Tax returns for 2022 will not be accepted until mid- to late-January 2023. You can find information on how to claim the $200 ATR as a credit on this page, in tax instruction booklets and on Form SC-40 by early 2023. In addition, many major tax software vendors are expected to include this information in their products.

DOR is unable to make allowances for those who are ineligible by law for any tax refund or issue $200 ATR refunds as a separate payment for those who did not receive the $125 ATR. The eligibility and distribution rules are established in statute.

Frequently Asked Questions

  • What is an Automatic Taxpayer Refund?

    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 have received a one-time $125 taxpayer refund under Indiana’s "Use of Excess Reserves" (IC 4-10-22) law. Under this law, Indiana must issue a refund to Hoosier taxpayers when the state’s budget reserves meet certain thresholds, which happened for Fiscal Year 2021 and last occurred in 2012. In most cases, these refunds are separate from any Indiana Individual Income Tax refund you may have received. For more information, read Information Bulletin #110.

    A bill authorizing a separate $200 ATR was passed during the 2022 Special Session of the Indiana General Assembly and signed into law by Governor Holcomb in August 2022.

    Who is eligible to receive these refunds and how you will receive them is different for each ATR. Review information on this website for information on eligibility and refund methods.

  • Am I eligible to receive an ATR?

    To be eligible for the initial $125 ATR, you must have filed an Indiana resident tax return for the 2020 tax year by Jan. 3, 2022. If you were eligible for the initial $125 ATR, you qualify automatically for the additional $200 ATR. The law does not make allowances for those who did not file a qualifying tax return.

    Under Indiana law, the $200 ATR eligibility requirements differ from the $125 ATR. If you were not eligible for the initial $125 ATR, you would qualify for the $200 ATR if:

    • You receive Social Security benefits in calendar year 2022;
      and
    • You are not claimed as a dependent on a 2022 Indiana income tax return.

    Instead of a tax refund check, you must file a 2022 Indiana resident tax return to claim the $200 ATR as a credit before Jan. 1, 2024.

  • What qualifies as an Indiana resident tax return?

    An Indiana resident tax return means you filed your state taxes using one of the following:

    • Form IT-40: Indiana Full-Year Resident Individual Income Tax Return
    • Form IT-40PNR: Indiana Part-Year or Full-Year Nonresident Individual Income Tax Return, if you were married and filed jointly and you were an Indiana resident for the entire year (2020)
    • Form SC-40: Unified Tax Credit for the Elderly, and you resided in Indiana for more than six months in 2020.
  • What should I do to receive an ATR?

    If you are eligible for the $125 ATR, you qualify for the $200 additional refund and do not need to do anything to claim either ATR. You should have received either two direct deposits ($125 and $200), a direct deposit and a check, or one combined check totaling $325 for both ATRs. Whenever possible, payments were combined for taxpayers who filed a joint tax return in 2020.

    If you were not eligible for the initial $125 ATR, you would qualify for the $200 ATR if you:

    • receive Social Security benefits in calendar year 2022;
      and
    • are not claimed as a dependent on a 2022 Indiana income tax return.

    You must file a 2022 Indiana resident tax return to claim the $200 ATR as a credit.

    Note: tax returns for 2022 will not be accepted until mid- to late-January 2023. Additional information will be available early next year.

  • Will this go on Indiana Individual Income Tax Refund?

    The initial ATR was different from refunds issued due to overpayment of state income tax. If you were eligible for both the $125 and $200 refunds and there were no pending offsets or diversions under state law, you should have received either two direct deposits ($125 and $200), a direct deposit and a check, or one combined check totaling $325 for both ATRs. Whenever possible, payments were combined for taxpayers who filed a joint tax return in 2020.

    If you were ineligible for the $125 ATR but qualify for the $200 refund, you must file a 2022 Indiana resident tax return to claim the $200 ATR. Eligible recipients will receive the $200 ATR in the form of a tax credit on their state income tax return.

    This means you may or may not receive a tax refund when claiming the $200 ATR as a tax credit.

    The $200 tax credit will be added dollar-for-dollar to the amount of any tax refund you may receive or used to reduce the amount of any additional tax you may owe.

  • Can I check the status of my ATR?

    DOR’s “Where’s my Refund” phone and internet lookups will not have ATR information.

    If you were ineligible for the $125 ATR but qualify for the $200 refund, you must file a 2022 Indiana resident tax return to claim the $200 ATR. Instead of a direct payment, you will receive a $200 credit toward any additional taxes owed or refund due. You will be able to check the status of your refund in INTIME after DOR finishes processing your tax return.

  • What should I do if I didn’t receive my refunds because I moved?

    Change your address: Go to INTIME to complete the change of address process. A user guide is available at the bottom of the landing page to guide you through the process (login required). You may also change your address by mail or in person at one of DOR’s district offices.

    Note: DOR customer service representatives cannot accept changes by phone.

    DOR must wait until the post office returns your original check to DOR as non-deliverable before issuing you a replacement refund check. At that time, our system will automatically check for a new address and request a replacement check on your behalf. You should allow 45 business days to receive your refund check. If you have not received your check by that time, you may file an Affidavit for Lost or Not Received Warrant (State Form #42850) with the Auditor of State’s office.

  • What should I do if I changed banks?

    For your security, DOR and Auditor of State's Office cannot add or update banking info. You should have received a check if your direct deposit did not go through. If you believe you were eligible for the $125 and $200 ATRs and did not receive a direct deposit or check, refer to guidance on this page.

  • What should I do if I get a refund for someone who has died?

    Customers who died on or after Jan. 1, 2020, and meet other eligibility requirements are eligible for the $125 and $200 ATRs. Payments were issued by direct deposit or check according to the information DOR had on file.

    If you are the widow(er) or executor of the estate, you will need to file a Form POA-20, Distributee’s Affidavit for Disposition of Estates SF #49377, with the Auditor of State’s Office. The form must be notarized, and you will need to include a copy of the death certificate.

  • Why did I not get the full refund amount?

    Your ATRs may be used to offset unpaid state or federal tax liabilities, or liabilities to other state agencies, including—but not limited to—unpaid child support or unemployment overpayments, and unpaid tuition to Indiana public colleges and universities.

    You will receive a letter if your ATRs are used to offset a liability. This letter may arrive after you receive the refund.

    DOR cannot resolve issues with offsets requested by the IRS or other organizations. You must contact the organization requesting the offset directly if you have questions or need assistance. The organization(s) will be listed in the letter you receive from DOR.

    If the balance on your offset(s) is less than the amount of the ATRs, you will receive a check for the difference between the amount of the refunds and the amount offset.

  • Will I get a refund if I’m on a payment plan?

    If you are on a DOR payment plan, the ATRs will be applied to the balance due. You will receive a letter from DOR with more information. This letter may arrive after you receive your refund.

    You should continue to make your regular payments according to your payment plan agreement.

    If the balance on your payment plan is less than the amount of the ATRs, you will receive a check from the Auditor of State for the amount of the ATRs minus any balance on your payment plan (or other offsets).

  • My spouse and I are divorced, and we received a combined payment. Can we get separate payments?

    If you filed your 2020 Indiana Individual Income tax return jointly, but have since divorced and need the check separated, you should contact the Indiana Department of Revenue (DOR) directly. How you should contact DOR depends on how you received refunds.

    • If you received the ATRs by check, you should mail the original check along with a request to split the refund to:

    Indiana Department of Revenue
    ATTN: Non-Responsible Spouse
    P.O. Box 7202
    Indianapolis, IN 46207

    • If you received a direct deposit or a direct deposit and a check, you should send DOR a secure message using INTIME, the agency’s e-services portal, or call DOR Customer Service at 317-232-2240, Monday through Friday, 8 a.m.–4 p.m. ET.
  • What should I do if my refund check is damaged or destroyed?

    If you are eligible to receive both the $125 and the $200 ATRs, and have not recently updated your address with DOR, you should:

    1. Review eligibility guidelines for the $125 and $200 ATRs.
      Remember, if you do not qualify for the $125 ATR but are eligible for the $200 ATR, you will not receive a refund automatically at this time. You will need to file a 2022 income tax return to claim the credit.
    2. If you have moved, update your address with DOR. Refer to the information on this page for directions.
    3. To help keep our phone lines open for taxpayers who need assistance with non-ATR issues and help us minimize wait times, send DOR a secure message using INTIME, the agency’s e-services portal. DOR will review your eligibility, contact you for any additional information, and process a refund request as needed.

    You may also contact DOR Customer Service at 317-232-2240, Monday through Friday, 8 a.m.–4:30 p.m. ET.

    You may also make an appointment at one of DOR’s district offices for in-person assistance. Refer to information on our website for location information and hours of operation.

  • What should I do if my ATR has not arrived by Nov. 1?

    Indiana and other states are waiting for the IRS to clarify how to report refunds like the ATR on federal tax returns filed next year. DOR will update our website with additional information as it becomes available. ATR information is available on our website at dor.in.gov. DOR recommends subscribing to email updates for the ATR information page.

    Assuming the IRS follows the same approach for ATR as other refunds, you may need to pay federal income tax on your Indiana Individual Income tax refunds, including ATRs.

    If you took the standardized deduction and did not deduct state taxes on your 2021 federal tax return, you do not need to pay federal tax on your Indiana tax refund.

    If you itemize on your federal tax return, all or some of the ATR may be taxable at the federal level, depending on your situation. Indiana will not tax any amount of the ATR required to be included as income at the federal level. Indiana Code 6-3-1-3.5(a)(6) already provides a deduction for the amount included as income at the federal level.

    If you took an itemized deduction in an earlier year for state taxes paid that were later refunded, then you may need to include all or part of the refund as income on the tax return. Whether you are required to add back any of the tax refund depends on the interplay of the amount of the refund, any other deductions taken, and the federal, state and local tax limitations. (This calculation is made on Worksheet 2 of Publication 525.)

    DOR cannot provide guidance on federal tax matters. Refer to irs.gov or a qualified tax professional for more information.

  • Will I need to pay federal taxes on the ATRs?

    If you are eligible to receive both the $125 and the $200 ATRs, and have not recently updated your address with DOR, you should:

    1. Review eligibility guidelines for the $125 and $200 ATRs.
      Remember, if you do not qualify for the $125 ATR but are eligible for the $200 ATR, you will not receive a refund automatically at this time. You will need to file a 2022 income tax return to claim the credit.
    2. If you have moved, update your address with DOR. Refer to the information on this page for directions.
    3. To help keep our phone lines open for taxpayers who need assistance with non-ATR issues and help us minimize wait times, send DOR a secure message using INTIME, the agency’s e-services portal. DOR will review your eligibility, contact you for any additional information, and process a refund request as needed.

    You may also contact DOR Customer Service at 317-232-2240, Monday through Friday, 8 a.m.–4:30 p.m. ET.

    You may also make an appointment at one of DOR’s district offices for in-person assistance. Refer to information on our website for location information and hours of operation.

To allow us to better serve our customers, please wait until Nov. 1 to contact DOR by phone or INTIME secure messaging about Automatic Taxpayer Refunds.

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