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.
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:
- The due date for 2020 Indiana Individual Income Tax Returns was extended from April 15 to May 17, 2021.
- 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 2020 state tax return by Nov. 15, 2021 and pay any balance due with that filing. While interest is due on any amount paid after the May 17, 2021 due date, penalty will be waived if both of the following conditions are met:
- You paid at least 90% of the tax expected to be owed by the original May 17, 2021 due date, and
- The remaining balance due is paid in full by Nov. 15.
- If you do not have a federal extension of time to file, and you cannot file by the May 17, 2021 due date, complete and file an Application for Extension of Time to File (Form IT-9)* on or before May 17. This extends the due date to Nov. 15, 2021.
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.