Have questions about filing your individual income taxes?
General Income Tax Questions
- When is my tax return due?
April 15 following the end of the tax year.
If April 15 falls on a weekend or holiday, the due date for filing your tax return is the next business day. (i.e. Tuesday, April 18, 2023 is the deadline for filing 2022 taxes)
- Where do I send my completed tax returns?
If you owe taxes:
Indiana Department of Revenue
P.O. Box 7224
Indianapolis, IN 46207-7224
If you are requesting a refund:
Indiana Department of Revenue
P.O. Box 40
Indianapolis, IN 46206-0040
Only enclose schedules that have an entry; do not send blank schedules. Do not enclose a copy of the federal tax return with the Indiana tax return. Place the main page of the return on top, then follow the enclosure sequence on the upper right corner of each form for schedules. Place copies of all Form W-2s and any Form 1042-S and Form1099s or other documents that contain Indiana state/county withholding last.
Payment of taxes owed can be made securely online via INTIME.
If you are including payment of taxes owed with the return, print your SSN and tax year on the check or money order.
Tax returns containing more than four pages usually require additional postage. Returns must be postmarked by the U.S. Postal Service no later than April 15.
Returns are accepted in-person during office hours at any DOR district office or the Customer Service Center located at Indiana Government Center North.
- Who must file a tax return?
You must file an Indiana individual income tax return if:
- you lived in Indiana and received income or
- you lived outside Indiana and received income from Indiana.
- Which tax return should I file?
Indiana has several different individual income tax returns.
- Form IT-40 - Use Form IT-40 if you (and your spouse, if filing jointly) were full-year Indiana residents.
- Form IT-40PNR - Use Form IT-40PNR if:
- You were a nonresident or part-year resident of Indiana, or
- You are filing jointly and one person was a full-year Indiana resident and the other was not, or
- You do not qualify to file Form IT-40RNR.
- Form IT-40RNR - Use Form IT-40RNR if you (and your spouse, if filing jointly) were:
- Full-year residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and
- The only type of income from Indiana was from wage, tip, salary or other compensation.
- If you have any other kind of Indiana-source income, you are required to file Form IT-40PNR.
Hoosiers with one or more wage statement, such as a W-2 or Form 1099, will need to list all wage statements on Schedule IN-W. DOR-certified software vendors will have this form included in their products. Paper filers will need to include this form, along with other required forms and schedules, with their tax return.
- I need more time to file my taxes. What should I do?
You should file for a federal and/or state extension of time to file prior to the tax deadline.
This form only allows you to file your tax return after the original due date. Requesting an extension of time to file does not extend the deadline for paying any tax due. Any payment made when you file your tax return is subject to interest and penalties.
DOR may grant extensions for filing and paying certain income tax for those affected by natural disasters.
- When do I file an amended (corrected) return?
When there are changes to your income, exemptions or credits. This may result in a refund or tax due.
Tax Years 2021 and prior Tax Years 2022 and forward
If you have already filed an original return, file an amended return by checking "amended" on the IT-40. For more information, visit https://www.in.gov/dor/individual-income-taxes/file-an-amended-return/
- I have a gambling loss that I took on my federal return. Can I claim this on my state return?
No. Indiana does not have a deduction for gambling losses.
- Does DOR have payment plan options?
If you owe $100 or more, you can set up a payment plan with DOR once your tax return is processed, even if DOR has not yet sent a bill.
You can pay your tax bill or set up payment plans via INTIME, DOR’s e-services portal, at intime.dor.in.gov. For details on how to set up a payment plan for your Indiana individual income taxes, read these handy step-by-step guides:
Note: During peak periods, DOR customers may experience extended wait times for telephone or in-person service. Appointments are available for district office visits.
- Does Indiana have an inheritance tax?
Indiana's inheritance tax was repealed for individuals dying after December 31, 2012.
- 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.
- Why have I not received my worker's compensation exemption certificate?
To receive the worker's compensation exemption certificate you must meet several requirements.
- Why is there a tax lien on my vehicle title?
You are most likely in a stage of collection for taxes.
- How long should I wait on my refund before contacting DOR?
- If I owe Indiana income tax, what options do I have to pay them?
Payment of taxes owed can be made securely online via INTIME, DOR’s e-services portal. Simply choose the “Make a Payment” link on the INTIME homepage at INTIME.dor.in.gov. INTIME accepts electronic bank payments (ACH/e-check) and credit or debit card payments. There is no fee for electronic bank payments, although credit and debit cards have applicable fees.
You may now be able to pay DOR through your tax software or online tax preparation service. Some tax professionals may also offer payment services. It is your responsibility to ensure your correct payment amount arrives on time.
If you are including payment of taxes owed when mailing your Indiana income tax return, print your SSN and tax year on the check or money order.
You can also pay in person at one of our district offices. Only personal checks, cashier’s checks and money orders are accepted. Visit the DOR’s district offices webpage for a complete list of locations.
- Can a college student claim the renter’s deduction?
College students may claim the renter’s deduction only if the residence is:
- Their principal place of residence (the place where you have your true, fixed, permanent home and where you intend to return after being absent)
- The residence is subject to Indiana property tax.
Information Bulletin 38 contains more information.
- Can parents of a college student claim the renter’s deduction on their tax return?
No, this deduction is only available to the person who is living in the rented residence.
- Can I claim both the renter's and the homeowner's property tax deduction?
These deductions are based on paying rent or property tax on your principal residence. If you paid Indiana property tax on your home and paid rent on your home (maybe you sold your house in May and rented the remainder of the year), you can take both deductions. The property tax deduction is up to $2,500 and the rental deduction is up to $3,000.
Automatic Taxpayer Refund
DOR distributed two Automatic Taxpayer Refunds known as ATR(s). In 2022, eligible Hoosiers received two refunds ($125 and $200 ATRs either separately or combined) as a direct deposit or a check for a total of $325 (or $650 for those filing jointly).
However, Hoosiers who didn’t receive an ATR in 2022 may be eligible to claim the $200 refundable tax credit on a 2022 Indiana Resident income tax form.
More information, including instruction guides and answers to frequently asked questions, is available on DOR’s Automatic Taxpayer Refund webpage.
1099-G & Automatic Taxpayer Refund Update
DOR is providing supplemental 1099-G information to the IRS on behalf of Hoosier taxpayers to ensure Automatic Taxpayer Refund (ATR) amounts are not taxed on federal returns. More information available in the 1099-G FAQ.
- How do I get information about my tax bill?
The easiest way to inquire about a tax bill is by signing up for INTIME, DOR's online e-services portal.
To sign up for INTIME, you will need to have:
Your tax identification number or Social Security number
The liability number 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 these items, you can request a letter to be mailed to you to complete the registration. See more information.
- 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?
Your responsibilities are:
- 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 the 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, the 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.
Power of Attorney
- What is a Power of Attorney (Form POA-1)?
Power of Attorney (POA) allows a third party to represent you regarding tax matters with DOR. For DOR to disclose information about your tax account, a representative must first complete the POA process.
The easiest way to obtain POA is through INTIME, where the process can be completed within minutes. Using this method, your representative will gain access to your tax records in INTIME, may respond to notices, and communicate with DOR electronically on your behalf.
The process of requesting POA access through INTIME starts with your practitioner or representative requesting POA access through their INTIME account. You may then approve the access request from your own INTIME account. More information on this process is available in the INTIME Guide.
A paper Form POA-1 is still used for Power of Attorney authorization but does not allow access to client accounts in INTIME.Extended time is required to process a paper Form POA-1.
- Why is an ePOA needed for INTIME when my tax practitioner already has POA authority to speak on my behalf?
- Do I need to access the internet to register for INTIME to approve my tax practitioner’s ePOA request?
- My tax practitioner is requesting ePOA approval to access my INTIME account, but I haven’t used INTIME yet. How do I proceed?
- Where do I get the Power of Attorney (Form POA-1)?
Power of Attorney Form POA-1
- How can I submit a Form POA-1?
Mail or fax your signed Form POA-1 to:
Indiana Department of Revenue
P.O. Box 7230
Indianapolis, IN 46207-7230
A PDF file may also be attached to an INTIME message.
- Can my certified public accountant (CPA) submit a Form POA-1 for me?
Yes, CPAs can submit a signed Form POA-1 for their clients.
- Do I need to have a Form POA-1 notarized if a family member is my POA?
You can designate anyone, including a family member, as your POA representative. Form POA-1 does not need to be notarized.
- Can DOR speak to my family members without a Form POA-1 on file?
- My family member is on active duty in the military. How can they complete a Form POA-1?
- Can anyone be my POA, or does it have to be an attorney or a CPA?
You can designate anyone, including family members, CPAs or attorneys, to be your POA representative.
- If I submit my Form POA-1 to my local district office, will my POA representative be able to speak with an employee at any DOR office?
Yes, your POA representative may speak with any DOR team member after the Form POA-1 has been processed by DOR.
- I’ve entered my representative’s company name on a Form POA-1. Can DOR speak with anyone who is employed at that firm?
- Can I give blanket permission for my POA representative to receive information for all my tax types and years?
Yes, DOR will accept a Form POA-1 with the General Authorization box checked to indicate that your POA representative may access all periods and tax types with DOR. This authorization is valid for five years from the date stamp on the Form POA-1. If the General Authorization box is not checked, you can indicate the specific tax types and periods your POA representative may access.
- How much will it cost to file a Form POA-1 with DOR?
- Do I need to complete a Form POA-1 if my personal representative is listed on the individual tax return?
If your authorized personal representative is listed on the tax return, a POA is not required to discuss that specific return with them. However, if your personal representative has additional questions outside of the tax return itself, other tax years, or other submitted forms, a POA will be required.
- When does my POA expire with DOR?
Your POA expires five years from the date it was signed. Therefore, you must renew your POA with DOR every five years.
Form IT-40 PNR
- I am an Indiana resident in the military. My spouse is not an Indiana resident. We filed a joint federal return. How do we file with Indiana?
You will need to file using Form IT-40PNR. Indiana will tax all of your income plus any income your spouse may have received from Indiana sources.
- I worked in Indiana for six months. Then I worked six months in another state. How should I file my Indiana taxes?
Refer to page 6 of the Form IT-40PNR tax booklet to see what the guidelines are for the other state(s).
- Do I have to figure county tax?
If you lived or worked in Indiana on Jan. 1, you will need to figure county tax.
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 are some common examples of purchases I may make that become subject to the Indiana Use Tax?
- A dentist operates his/her business as a sole proprietorship. The dentist buys toothbrushes from an out-of-state supply house to give away to their patients during their annual exam. The vendor did not collect any sales tax on this sale. The dentist owes 7% use tax on these purchases as there is not an existing statutory exemption for this type item given away. The dentist should report the use tax on form ST-115.
- An auto repair shop purchases shop rags and other cleaning materials from an-out-of-state vendor. The vendor did not collect sales tax on the invoice. The auto repair shop should report these purchases on their next sales tax return, Form ST-103, as being subject to use tax and remit the 7% use tax due.
- A manufacturer purchases new office furniture for their corporate office use from an out-of-state distributor. The distributor collects their state's 6% sales tax on the selling price. The manufacturer owes an additional 1% Indiana use tax on this purchase since the property is being used, stored or consumed within Indiana. The manufacturer should report this use tax liability on their ST-103 sales tax return.
- A law firm maintains an extensive legal library. Many of their legal books, manuals and publications are from out-of-state publishers who do not collect sales tax on items shipped into Indiana. The law firm owes 7% Indiana use tax on these type of purchases and can remit these on their ST-103 return, if they are a registered retail merchant, or they can use the Form ST-115.
- An individual orders magazines, clothing and novelty items from various out-of-state catalog companies. Sometimes the individual orders the items via mail, sometimes via the telephone and sometimes online over the Internet. This individual should report these purchases to Indiana as being subject to our use tax of 7%. The individual can report these purchases on their Individual Income Tax Returns (IT-40) or they may use a Form ST-115.
- 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.
Form 1099-G - Issued by the Indiana Department of Revenue
- What is a 1099-G statement?
Form 1099-G is a report from DOR of the income you received during the tax year. The Internal Revenue Service (IRS) requires government agencies to report certain payments made during the year because these payments are considered taxable income for the recipients. DOR must report any refund, credit or offset of state and/or county income tax made during the tax year to individuals who claimed itemized deductions on their federal income tax returns in Box 3. DOR must also include any interest paid on those refunds, credits or offsets.
- What should I do with this statement? Do I need to report the amount shown?
Form 1099-G is a report from DOR of income you received during the tax year. It is not a bill, and you should not send any type of payment in response to the statement. If a professional preparer handles your taxes, you should give this statement to the preparer along with your other tax information, such as W-2s. If you prepare your own taxes, you should review the federal return instructions for reporting state tax refunds or visit the IRS website for more information.
- Why did I receive this statement?
DOR's records show that we issued you a refund or overpayment credit for the taxable year shown in Box 3. You may be required to report the refund or credit as income on your federal income tax return.
- Do I have to report my refund as income?
You may have to report a state refund received in the tax year as income if you claimed itemized deductions on your federal income tax return. If you prepare your own taxes, you should review the federal return instructions for reporting state tax refunds, or visit the IRS website for more information.
Example: Sally Smith's W-2 showed $1,000 Indiana state withholding and $200 Indiana county withholding. She deducted the total $1,200 state and county withholding as an itemized deduction on her federal tax return. When she filed her Indiana state tax return, she got a $300 refund. This means that she only paid $900 in state and county taxes altogether, rather than the $1,200 she claimed. Therefore, Sally will be required to report the $300 difference on her federal tax return. (Note: Sally will also claim the $300 as a deduction on her Indiana tax return on Schedule 2, line 3. See the IT-40 instruction booklet for more information.)
- This statement shows a refund amount that includes interest. What am I supposed to report as income?
You may need to report both amounts as income. If so, the interest would be included with the other interest income you report on your federal return. For information on federal reporting requirements, visit the IRS website.
- I have checked my records and I'm sure this statement is incorrect. What should I do?
Contact us at 317-232-2240 or write to us at P.O. Box 7207, Indianapolis, IN, 46206-7207, to request a letter of correction. Be sure to include your Social Security number and explain why you believe the Form 1099-G is incorrect.
- I itemized my deductions last year, but haven't yet received a Form 1099-G. Is it too late to get one?
Form 1099-G statements are usually mailed around January 1. If it's after the end of January and you still haven't received your statement, contact us at 317-232-2240 or write to us at P.O. Box 7207, Indianapolis, IN, 46206-7207, to request this information. Be sure to include your Social Security number with your request.
- The Social Security number on my Form 1099-G is wrong. Would you send a corrected statement to me?
Yes. Contact us at 317-232-2240 or write to us at P.O. Box 7207, Indianapolis, IN, 46206-7207. Provide the incorrect Social Security number from the statement and your correct number, and we will issue a corrected statement to you.
- I claimed a refund from Indiana but DOR applied the money to a tax bill I owed for another year. Does this mean the statement is wrong? Do I still have to report this as income?
Indiana law requires refunds to be applied to outstanding billings or to other agency offsets. The application of funds doesn't change the fact that you claimed an overpayment for the year on your tax return. Even though you didn't actually receive a check, an overpayment transaction took place, and you are subject to the same federal reporting requirements as if you had received a refund check.
- I showed an overpayment on my state tax return, but I had the money applied as a credit (estimated tax payment) to my account. Since I didn't get a refund, do I still have to report this?
A refund and a credit are simply different types of overpayment transactions. We must include any overpayment allowed on your tax return, whether issued as a refund or as a credit, on our Form 1099-G. As a result, you are subject to the same federal reporting requirements as if you had received a refund check.
- This statement says the refund was issued for a previous tax year, but I already reported that refund on my current federal tax return. Can you correct the statement? If not, what should I do?
DOR is required to report refund transactions in the year they actually occur. Since your previous tax year refund was issued in the current year, DOR cannot issue a Form 1099-G as if the transaction took place in a previous year. Contact the Internal Revenue Service to find out whether you should amend your federal return or take some other action to correct the reporting error.
- This statement shows a refund of $800. I received a refund for that amount, but I amended my state return a few months later and had to pay $500 back. Shouldn't the statement say my net refund was $300?
Under federal law, DOR is required to report the actual refund or credit amount. DOR cannot net the amount against other transactions. Therefore, your Form 1099-G is correct as issued. For information on how to report the income and deduct your payment on your federal return, visit the IRS website.
- This statement says the refund was issued for 2019. Why should I have to report that now? Why was a 2019 refund issued in 2022?
DOR's records show that a refund for 2019 was issued on your account during 2022, and that you claimed itemized deductions for 2019. Since the transaction took place in 2022, the income would be reported on your 2022 federal return. If you don't have a record of filing an amended Indiana tax return for 2019 or of resolving a claim or dispute related to your 2019 return during 2022, you may contact DOR at 317-232-2240, P.O. Box 7207, Indianapolis, IN, 46206-7207, or call or visit one of our District Offices located throughout the state.
Form 1099-G - Issued by the Department of Workforce Development
The Form 1099-G issued by the Department of Workforce Development is a report of unemployment compensation issued to you.
For information about this statement, contact the Department of Workforce Development at:
Indiana Department of Workforce Development
Benefit Administration Section
10 N Senate Avenue
Indianapolis, IN 46204-2277
Contact the DWD online or call them toll free at 800-891-6499.
- Which Indiana income tax form do I file?
You have special filing considerations if Indiana is your military home of record.
- If you are single, file Form IT-40.
- If you are married and:
- Filed a separate federal income tax return, file a separate Indiana return on Form IT-40;
- Filed a joint federal income tax return, and your spouse is also a full-year Indiana resident, file Form IT-40; or
- Filed a joint federal income tax return, and your spouse is either a part-year Indiana resident or a full-year Indiana nonresident, file Form IT-40PNR. This form will help separate the income to be taxed by Indiana.
- How do I report my spouse's income?
If your spouse maintains their Indiana residency during your enlistment, all of their income will be taxed by Indiana, regardless of where you are stationed.
If your spouse is a part- or full-year Indiana nonresident, income received during their Indiana residency, as well as income from Indiana sources, will be taxed by Indiana.
More examples can be found on our Information for Military Service members page.
- Will I owe Indiana county tax?
Maybe. Indiana military personnel have special county tax filing considerations.
- Do I qualify for the National Guard and Reserve Component Members Deduction?
There is a deduction available for certain members of the reserve components of the Army, Navy, Air Force, Coast Guard, Marine Corps or the Merchant Marine, or a member of the Indiana Army National Guard or the Indiana Air National Guard.
A deduction is available for the income received as a result of service on involuntary orders during the period the above members were deployed and mobilized for full-time service, or during the period the above member's Indiana National Guard unit was federalized.
If you meet the above-requirements, see instructions in the IT-40 Instruction booklet for details on how to figure your deduction.