Tax Library
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Audit Resources
Find useful resources about the procedures employed by the Department of Revenue’s Audit and Compliance Operations Division.
Commissioner’s Directives
Note Regarding Commissioner’s Directives
Effective December 2019, the Tax Policy Division eliminated all Commissioner’s Directives, a category of guidance document that provided general tax information. Most active Commissioner’s Directives were converted into a new category of document called General Tax Information Bulletins. Others were converted into new documents within existing document categories, combined with existing bulletins, or eliminated entirely. The table below explains the changes to all Commissioner’s Directives and will be maintained on this page for reference purposes.
Number | Title | Renumbering or Retitling Information |
---|---|---|
1 | Non-Acquiescence in Gross Tax Court Decision | Deleted in the 1970’s |
2 | Taxation of Indiana Destination Sales Under the Gross Income Tax Act | Deleted 05/2004 |
3 | Departmental Rulings | Deleted 07/1995 |
4 | Collection of Tax From Transient Merchants | Deleted 12/2019. Replaced by General Tax Information Bulletin 102 |
5 | Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers | Deleted 12/2019. Replaced by Income Tax Information Bulletin 88A |
6 | Disclosure of Information Concerning Not-For-Profit Organizations | Deleted 04/2008 |
7 | Confidentiality Provisions | Deleted 08/2004 |
8 | Administrative Procedure in the Indiana Department of Revenue | Suspended 02/2003. |
9 | Information Available From the Indiana Department of Revenue | Deleted 10/2002 |
10 | Indiana's Position on U.S. Supreme Court Decision In Container Corp. of America v. Franchise Tax Board | Deleted 08/1994 |
11 | Prepayment of Sales Tax on Gasoline | Deleted 05/2004 |
12 | Prepayment of Sales Tax on Gasoline | Deleted 05/2004 |
13 | Claim for Refund Procedures | Deleted 12/2019. Replaced by General Tax Information Bulletin 100 |
14 | Financial Institutions Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 200 |
15 | Violations of the Charity Gaming Statute (IC 4-32) | Deleted 08/2006 |
16 | New or Replacement Tires on Vehicles | Deleted 12/2019. Replaced by General Tax Information Bulletin 208 |
17 | Form Specifications Required By Software Developers in Order to Meet State Approval | Deleted 08/2014 |
18 | Utility Receipts Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 201 |
19 | Federal Bonus Depreciation Deduction as Applied to Indiana Adjusted Gross Income (Now Information Bulletin 118) | Deleted 12/2019. Replaced by Income Tax Information Bulletin 118 |
20 | Complimentary Rooms and Lodgings Provided by Innkeepers | Deleted 04/2004 |
21 | Streamlined Sales Tax Agreement Provisions | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 90 |
22 | Delivery and Installation Charges Subject to Indiana Sales and Use Tax | Deleted 08/2013 |
23 | Delivery and Installation Charges Subject to Indiana Sales and Use Tax | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 92 |
24 | Elimination of Form ST-136A, Indiana Out-of-State Purchaser’s Sales Tax Exemption Affidavit | Deleted 12/2019 |
25 | Elimination of Form ST-137, Certificate of Exemption for an Out-of- State Delivery of Motor Vehicle, Manufactured Home, Aircraft, Watercraft or Trailer to be Registered and/or Titled Outside the State of Indiana | Deleted 12/2019 |
26 | Confidentiality of Taxpayer Information | Deleted 12/2019. Replaced by General Tax Information Bulletin 103 |
27 | Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 91 |
28 | Amnesty Provisions for Sellers Registering to Collect Indiana Sales Tax under the Streamlined Sales Tax Program | Deleted 12/2019. Replaced by Deleted |
29 | Prohibition of Multiple Tax Credits for Same Investments | Deleted 12/2019. Combined with Income Tax Information Bulletin 59 |
30 | Local Food and Beverage Taxes | Deleted 12/2019. Replaced by General Tax Information Bulletin 203 |
31 | Fireworks Public Safety Fee | Deleted 12/2019. Replaced by General Tax Information Bulletin 209 |
32 | Utility Services Use Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 202 |
33 | Changes in the Collection Process and Protest of Tax Liabilities | Deleted 12/2019 |
34 | Excess Tax Payments Procedure for Refund and Payment of Interest | Deleted 12/2019. Replaced by General Tax Information Bulletin 101 |
35 | Taxation of Indiana Residents with Pass Through Income from Another State | Deleted 12/2019 |
36 | Media Production Expenditure Income Tax Credit and Sales Tax Exemption for Tangible Personal Property | Deleted 03/2012 |
37 | Dishonored Check Penalty Provisions | Deleted 12/2019. Replaced by General Tax Information Bulletin 104 |
38 | Refunds to Pass-through Entities and Taxation of Shareholders/ Partners/Members | Deleted 12/2019 |
39 | Enhanced Prepaid Wireless Telecommunications Service Charge | Deleted 12/2019. Replaced by General Tax Information Bulletin 210 |
40 | 2011 Legislation Affecting Indiana Adjusted Gross Income | Deleted 12/2019 |
41 | Taxability of Products Transferred Electronically | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 93 |
42 | Indiana Tax Exemption Relating to the National Football League and Its Affiliates | Deleted 07/2018. Combined with Commissioner’s Directive 54. |
43 | Other Tobacco Products Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 206 |
44 | 2012 Legislative Changes to Inheritance Tax | Deleted 12/2019 |
45 | Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax | Deleted 12/2019. Replaced by Departmental Notice 44 |
47 | Amnesty for Unpaid Use Tax on Claimed Race Horses | Deleted 12/2019 |
49 | Aviation Fuel Excise Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 207 |
50 | Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) | Deleted 12/2019. Replaced by General Tax Information Bulletin 300 |
51 | Tax Withholding for Race Teams | Deleted 12/2019. Replaced by Income Tax Information Bulletin 88B |
52 | Disaster Recovery Tax Exemptions | Deleted 12/2019. Replaced by General Tax Information Bulletin 302 |
54 | Indiana Tax Exemptions Relating to Specific Events Held in Indiana and Organized by Certain Organizations and their Affiliates | Deleted 12/2019. Replaced by General Tax Information Bulletin 304 |
55 | Transportation Network Companies | Deleted 12/2019. Replaced by General Tax Information Bulletin 301 |
56 | Public Hearings Required to Find Evidence to Support the Revocation of a Registered Retail Merchant's Certificate ("RRMC") | Deleted 12/2019. Replaced by General Tax Information Bulletin 105 |
57 | Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case | Deleted 11/2017. Replaced by Income Tax Information Bulletin 115 |
58 | Corporate Income Tax Return Due Dates After Change in Federal Due Dates | Deleted 12/2019. Replaced by General Tax Information Bulletin 303 |
59 | Motor Carrier Fuel Tax Rate | Deleted 12/2019. Replaced by General Tax Information Bulletin 305 |
60 | Heavy Equipment Rental Excise Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 211 |
Note: The following Commissioner’s Directives were never published: 46, 48, and 53.
Departmental Notice
Number | Title | Publication Date | Effective Date |
---|---|---|---|
1 | How to Compute Withholding for State and County Income Tax | 09/24 | 10/24 |
2 | Gasoline Use Tax Rate | 09/24 | 10/24 |
3 | Interest Rates for Calendar Year 2025 | 10/24 | 01/25 |
4 | Suspended 07/28/23 - Form Specifications for Software Developers | 08/20 | 08/20 |
5 | Reporting Employee Taxes Withheld | 09/23 | 09/23 |
6 | Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel | ||
7 | Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel - Reinstatement of the tax effective September 15, 2000 11:59 pm | ||
8 | Certain Cigarettes not to be Sold or Distributed in, or Transported to Indiana | 09/23 | 09/23 |
9 | Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel - Extension of the Suspension on Sales Tax Levied on Motor Fuel effective September 30, 2000 11:59 pm | ||
10 | Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel - Effective October 1, 2000 the Sales Tax Suspension Continues | ||
11 | Deleted 10/14/20 - Reinstatement of the Indiana Sales Tax Levied on Motor Fuel | ||
12 | State and Federal Excise Taxes Levied on Motor Fuel | 06/24 | 07/24 |
13 | Deleted 07/17/14 - Shelby County Innkeepers' Tax | ||
14 | Deleted 02/08/17 - Cigarette Tax Rate Increase Effective July 1, 2007 | ||
15 | Deleted 02/08/17 - Tobacco Product (Other than Cigarette) Tax Rate Increase Effective July 1, 2007 | ||
16 | Requirements on Withholding Individual Income Tax on Winnings from Riverboat Gaming | 01/24 | 01/24 |
17 | Deleted 03/27/08 - Transition of the Indiana Sales Tax Increase Effective for Transactions Occurring After November 30, 2002. Replaced by Departmental Notice #26 | ||
18 | Deleted 05/01/03 - Filing Requirements for Corporate Fiscal Years Beginning in 2002 and Ending in 2003 | ||
19 | Deleted 10/14/20 - All Fuel Tax Accounts | ||
20 | Deleted 10/05/09 - Marion County Local Tax Increases | ||
21 | Deleted 10/14/20 - Food and Beverage Taxes | ||
22 | Deleted 10/14/20 - Interest Rates for July 1, 2007 Through December 31, 2007 | ||
23 | Deleted 07/17/14 - Allen County Innkeepers’ Tax | ||
24 | Deleted 07/17/14 - Starke County Innkeepers’ Tax | ||
25 | Deleted 03/07/13 - Sales Tax Collection Allowance Reduced for Certain Retailers | ||
26 | Deleted 10/14/20 - Transition of the Indiana Sales Tax Increase Effective for Transactions Occurring After March 31, 2008 | ||
27 | Deleted 08/09/23 - Sales Tax Collection Allowance For Retailers and Remitters of Gasoline Use Tax | ||
28 | Deleted 10/14/20 - Termination of E-85 Sales Tax Deduction | ||
29 | Deleted 10/14/20 - Sales Tax Deduction Limit for E-85 Fuel | ||
30 | Deleted 10/14/20 - Termination of E-85 Sales Tax Deduction | ||
31 | Deleted 10/14/20 - Treatment of Vouchers Issued Pursuant to the Consumer Assistance to Recycle and Save Act of 2009 (CARS) | ||
32 | Deleted 07/17/14 - Marion County Innkeepers’ Tax | ||
33 | Motor Carrier Vehicle Operation | 09/23 | 09/23 |
34 | Deleted 08/09/23 - Reinstatement of E-85 Sales Tax Deduction | ||
35 | Deleted 08/09/23 - E-85 Sales Tax Deduction Repealed | ||
36 | Electronic Filing and Payment Mandates | 09/23 | 09/23 |
37 | Allowable Alternative Forms of Signature | 09/23 | 09/23 |
38 | Deleted 08/09/23 - Marion County Admissions Tax and Marion County Supplemental Auto Rental Excise Tax | ||
39 | Deleted 03/18/24 - Licensure Requirement for Truck Stop Owners | ||
40 | Deleted 12/23/19 - County Innkeeper's Taxes (Replaced by General Tax Information Bulletin #204) | ||
41 | Carryforward of Repealed Tax Credits | 09/23 | 01/15 |
42 | Change in Nonresident Tax Rates for Local Income Tax on or After January 1, 2017 | 09/23 | 01/17 |
43 | Rates for the Gasoline License Tax and Special Fuel License Tax | 04/24 | 07/24 |
44 | Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax | 09/23 | 09/23 |
Enterprise Zone
Consult the Association of Indiana Enterprise Zones for a list of current enterprise zones, and contact the local urban enterprise association where your business is located to verify whether or not a specific address is located in the enterprise zone.
During the 2018 legislative session, the General Assembly passed a bill shifting administrative responsibilities for the program from the Indiana Economic Development Corporation (IEDC) to the local enterprise zone associations. As a result, zone businesses are no longer required to file their annual Enterprise Zone Business Registration (EZB-R) with the IEDC.
Beginning on January 1, 2019, each zone business must now file an annual registration with its local Urban Enterprise Association (UEA) to claim tax savings and stay in good standing. A zone business must file its Enterprise Zone Business Registration (EZB-R) or Request for Extension (EZB-E) with its local fiscal body by June 1 of each year. If an EZB-E is filed, the zone business has until July 15 to file its EZB-R.
For questions regarding income tax credits and deductions associated with the enterprise zone program, contact DOR's Tax Policy Division by email or call 317-232-7282.
Questions specific to the program itself—or information on an enterprise zone—should be directed to the contact for that particular UEA. Consult the Association of Indiana Enterprise Zones member directory to find the contact for each UEA.
Fuel Tax
- Fuel Tax License Listing Report (updated September 2024)
- Fuel Tax Forms
- Fuel Tax Product Code Matrix
- Gasoline Use Tax
Indiana County Tax Rates
The interactive county tax rate map allows you to click on any Indiana county to see which tax rates are in effect.
Legal Resources
Foster Care Donation Tax Credit
During the 2021 legislative session the Indiana General Assembly adopted the Foster Care Donation Tax Credit. As a result, Indiana taxpayers will be able to claim the credit on their 2022 tax return for approved donations made after December 31, 2021.
Interested in applying for the Foster Care Donation Tax Credit?
An application is required to be completed and submitted to the Indiana Department of Revenue (DOR). Prior to December 31, 2021, DOR will post the application online. After you receive approval of your application from DOR, proof of donation must be provided to DOR within 30 days of approval.
- Tax Treatment of 2020-2021 Federal Stimulus Provisions
- 2020 IT-40 Booklet with Forms – Annotated Version with Code Cites
- Indiana Administrative Code, Title 45
- Indiana Code
- Indiana Register
- Indiana Research Expense Credit documents:
- Information Bulletins
- Legal FinDOR
- 2023 Legislative Synopsis (For previous years visit the Legislative Summaries tab)
- Tax Court Website
Letters of Finding and Revenue Rulings
All Letters of Finding and Revenue Rulings are posted to the Indiana Register. The Register is the official record of all rulemaking actions by Indiana State Government. All Department of Revenue Letters of Finding and Revenue Rulings are published monthly in the Register. The Register is a fully searchable database.
State Legislation affecting DOR
Other Resources
Insurance companies partner with the State of Indiana to help with private long-term care services.
The State Information Center is the single point of contact for business start-up information and source for the public to find answers to questions about state government.
Find information about federal tax collection and the Internal Revenue Code.
The Federal Taxpayer Advocate Service helps resolve ongoing problems with the IRS.
Determine your eligibility for an EIN and submit an application online for an EIN through the IRS.
Small Business information from the United States Government.
Miscellaneous Resources
- Administrative Protest Guidelines
- Tax Amnesty 2015 Final Report
- County Innkeeper's Tax Rate and Effective Dates
- Collection Process
- Corporate Income and Franchise Tax Cites in the Indiana Tax Code
- Food-and-Beverage Tax Rates and Effective Dates
- Fuel Tax Matrix
- Electronic Funds Transfer Program Information Guide and Registration Packet
- Sales Tax Chart
- Voluntary Disclosure Program
Taxpayer Rights
All Hoosiers have certain rights and responsibilities that correspond to the Indiana tax laws.
- Quality Taxpayer Service
The Indiana Department of Revenue (DOR) has developed a two-part system to make sure you get the help you need. DOR provides walk-in Customer Service Centers, as well as a full-service call center.
DOR has several District Offices throughout the state in addition to our main office in Indianapolis. Customer Service Representatives at these sites will answer questions, assist in filing Indiana tax returns and provide any other general tax information you may need.
We have an automated information line where you can find out the status of your individual refund checks or hear answers to common tax questions. You may call 317-233-4018, Monday through Friday, 8 a.m.–4:30 p.m. ET, for more information. Check the status of your refund on our.
- Preservation of Taxpayer Rights
State law provides taxpayer advocates who make sure your rights are protected. The Indiana Taxpayer Advocate's Office is designed to address complex and special tax problems that could not be resolved through the normal collection process. Hardships claims, offers-in-compromises and customer complaints are also researched and resolved through the advocacy program. The advocate brings about resolution as a final resource for the customer.
- Taxpayer Education and Information
Through the use of online and print media, outreach programs and agency announcements the Communications division helps to familiarize customers with new legislative and administrative changes, the best ways prepare their taxes, and more. The Communications division includes both internal and external communications to ensure information is shared in a timely manner both within and outside of DOR. See a full list of events.
- Fair Collection Process
DOR provides notices (billings) when taxes are due.
- Hearing Time and Representation*
You have the right to protest a liability, with a few exceptions. All protests must be in writing and received within the 60-day protest period. If you protest a liability, DOR may conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. You may represent yourself or choose someone else you feel is qualified. The protest will not be settled at the hearing. Within 60 days of the hearing, DOR will issue a decision in a Letter of Findings, unless you are notified that additional time is required. See the Department's Collection Process.
- Demand Notices
If a liability is not paid or protested within 60 days of the first notice, DOR will issue a "Demand Notice" for payment before issuing a tax warrant. A Demand Notice includes:
- A 20-day notice requiring you to either pay the liability or prove reasonable cause for not paying the amount demanded.
- The statutory authority of DOR to issue a tax warrant.
- The earliest date a tax warrant may be filed and recorded.
- How taxpayers may prevent a lien against their property.
- Warrants for Collection of Tax
If DOR does not receive a response to the Demand Notice within 20 days, 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) against all your property within the county or counties.
- Judgment Liens Against Property
When a warrant is filed with your county clerk, it becomes a judgment lien or levy against your property in that county and a public record. The sheriff is responsible for collecting on a judgment lien. The amount of a judgment lien equals the amount of tax due, penalties, interest, collection fees and the clerk's cost and damages. The sheriff may sell your property, garnish your wages or levy bank accounts, in order to collect the amount due.
DOR may release a lien against property if the cost of selling it is greater than the tax liability or if the sale would not reduce the liability by either 10% or $1,000.
- Public Annual Hearing and Report
DOR conducts an annual hearing before July 1 of each year. The purpose of the hearing is to provide you with an opportunity to recommend changes in statutes and departmental policies, processes and procedures. An announcement about the public hearing is in the individual income tax booklets.
DOR also submits an annual report to the Governor's Office each year in early October. This report outlines the agencies accomplishments, statistics about our audit process and recommendations for improving taxpayer compliance and DOR administration from the most recent Fiscal Year.
Hoosier Taxpayer Responsibilities
- File your tax returns and pay any taxes due on time.
- Notify DOR in writing when you have an address change.
- Know the tax laws that relate to you as an individual or a business, and comply with those laws.
- Contact us if you have any questions or concerns.
*Rights five through eight are part of the DOR's collection process.
Tax Policy Directives
Note Regarding Tax Policy Directives
Effective December 2023, the Tax Policy Division eliminated all Tax Policy Directives, a category of guidance document that provided general tax information. A few active Tax Policy Directives were incorporated into Information Bulletins. The rest of the active Directives were eliminated entirely. The table below explains the changes to all Tax Policy Directives and will be maintained on this page for reference purposes.
Number | Title | Summary | Renumbering or Retitling |
---|---|---|---|
1 | Statutes of Limitations for Filing Claims for Refunds and for Assessing Taxes | Provided the department’s interpretation of IC 6-8.1-5-2 (“Time limitation on issuance of proposed assessment; extension; erroneous refunds”) and IC 6-8.1-9-1(a) (“Filing of claim; time limitation”). | Deleted 12/2023. Will be Incorporated into General Tax Information Bulletin 100 (“Claim for Refund Procedures”) |
2 | Limited Liability Companies | Advised the public whether DOR will classify LLCs as a corporation or a partnership for state tax purposes. | Deleted 12/2023 |
3 | Sales and Use Tax Refund Claims | Explained DOR's interpretation of the statutory time limit for filing a claim for refund for an overpayment of sales or use tax paid to a vendor by a customer. | Deleted 09/1994 |
4 | Refund Claims Documentation | Explained DOR’s policy for accepting properly filed claims for refund | Deleted 06/2011 |
5 | Withholding on Nonresident Individual Partners and Shareholders Who Are Domiciled in a Reverse Credit State | Explained situations wherein withholding of taxes is not required, even though it would seem to be required by statute. | Deleted 12/2023. Incorporated into Income Tax Information Bulletin 72 (“S Corporation, Trust, and Partnership Mandate to File a Composite Return on Behalf of Nonresident Shareholders and Partners”) |
6 | Apportionment Computation for Unitary Businesses | Provided guidance on computing apportionment for unitary businesses. | Deleted 12/2023. Incorporated into Income Tax Information Bulletin 12 (“Corporate Income Tax Overview”) |
7 | Consolidated Returns | Concerned the effective date of Income Tax Information Bulletin #23 as published in 1994 or 1995 | Deleted 11/2002 |
8 | Application of Sales and Use Tax to Demonstrator Automobiles | Provided an interpretation of the Indiana Sales and Use Tax as it applies to the use of demonstrator automobiles, both new and used | Deleted 12/2014. Replaced by Sales Tax Information Bulletin 28S (“Sales of Motor Vehicles and Trailers”) |
9 | Departmental Rulings | Provided information on the procedure for requesting a revenue ruling, as well as the length of time one can rely on it. | Deleted 12/2023 |
10 | Electronic Filing of Documents | Defined the general administrative, procedural, and technical framework for allowing alternative signature methods and record keeping methods for any document authorized for electronic filing. | Deleted 12/2023 |