Not sure which tax form you need to file? The information below can help you decide which form is right for you or your family. Be aware that:
- 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.
Use Form IT-40 if you and your spouse are filing jointly and were full-year Indiana residents.
Use Form IT-40RNR if you 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 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.
Use Form IT-40PNR 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 which tax form to use
File Form IT-40 if:
- Single, full-year Indiana resident OR
- Married, filing joint and you both were full-year Indiana residents OR;
Married, filing separately, and were a full-year Indiana resident.
File Form IT-40RNR if:
- 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-40PNR if:
- Single, part-year resident OR
- Full-year nonresident of Indiana.
- 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.
- Full-year Indiana nonresident and receive taxable income from Indiana.