You do not need to file an Indiana income tax return if:
- You are an Indiana resident (you've maintained legal residence in Indiana for the entire year); and
- The total value of your personal, elderly and blind exemptions exceeds your federal gross income before deductions.
More information on if you need to file can be found on our Who Must File a Tax Return webpage.
Assistance for Seniors and Low-Income Taxpayers
If you are a senior or low-income customer looking for assistance in preparing your individual income taxes, there are organizations that can help.
- The AARP Foundation Tax-Aide program focuses on helping low- and moderate-income people, with special attention to those over age 50.
- The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs offer free tax help for taxpayers who qualify.
- The Notre Dame Tax Clinic is a federally funded Low Income Taxpayer Clinic (LITC) that represents clients in controversies with the Internal Revenue Service (IRS) and educates individuals about their rights and responsibilities as taxpayers.
- The John Boner Neighborhood Centers is part of Indy Free Tax Prep, Central Indiana’s Network for Free Tax Preparation. As part of the IRS’ Volunteer Income Tax Assistance (VITA) program, they offer free tax preparation and other services to eligible residents.
- Indy Free Tax Prep is a network of Volunteer Income Tax Assistance (VITA) sites through the United Way of Central Indiana offering free tax preparation to individuals and families with a combined household income of $66,000 or less.
- The Indiana Legal Services Low Income Taxpayer Clinic serves the community by providing free legal assistance to Indiana taxpayers involved in disputes with the IRS.
- Civil service annuity deduction
- Disability retirement deduction
- Human services deduction - for Medicaid recipients staying at a care facility or hospital
- Indiana partnership long term care policy premiums deduction
- Military retirement pay
- Social Security and railroad retirement benefits
- Simplified form for low income seniors
- A $1,000 exemption for both you and your spouse (if married filing jointly), and for each dependent you are qualified to claim;
- A $1,500 exemption for certain dependent children;
- A $1,000 exemption for you and/or your spouse if you are age 65 or over;
- A $1,000 exemption for you and/or your spouse if you are blind; and
- A $500 additional exemption for each individual age 65 or older if their federal adjusted gross income is less than $40,000
Simplified Form for Low Income Seniors
You may be eligible to file Form SC-40 to claim a refund of your Unified Tax Credit for the Elderly.
Most taxpayers claim this credit by filing their taxes on Form IT-40 or Form IT-40 PNR. To use the shorter, one-page Form SC-40, you and/or your spouse must qualify for the tax credit and meet the following income guidelines:
- Single or widowed with less than $2,500 in income; or
- Married, and only one person is age 65 or older, with less than $3,500 in income; or
- Married, and both of you are age 65 or older, with less than $5,000 in income.