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Secondary Review Requests

  • DOR
  • Current: SR

The Indiana Department of Revenue's (DOR) Secondary Review Request is a process to review an adjustment to a tax return or to review DOR application denials. You should have received a letter detailing the adjustment to the return or the application denial. (IC 6-8.1-5-1 .5).

What a Secondary Review Request (SR) is NOT:

  • An adjustment that will result in a change to your refund amount.
  • An adjustment that will result in a change in the tax amount due.
  • An official tax protest.
  • An automatic reversal of any DOR application denial.

Please note: Any response provided by the Department to a request for a secondary review of adjustment or application denial will not represent a final determination per IC 6-8.1-5-1.5.


  • My refund/amount owed did not change, why did I get this letter?

    You may have received a letter due to an adjustment on your tax return. This adjustment does not result in a reduction of refund or the amount of tax due. However, this adjustment may impact your future year returns if it concerns a carryforward credit or deduction as well as any other reported information that carries from one year to the next year.

  • I do not agree with the adjustment, what are my next steps?

    If you do not agree with the adjustment, you may review your tax return referenced on the letter to ensure all deductions and credits were claimed accurately. If you have documentation to support that any changes made by DOR were incorrect, send them to the address listed on the top right corner of your letter or fax them to 317-232-1021.

  • What kind of documents should I provide for review?

    You should provide any documentation that addresses your disagreement with the adjustment DOR made on your return or denial of application.

    Example 1: If the change was to a Net Operation Loss deduction, provide form IT-40 NOL, federal income tax return, and federal Form 1045.  If your change was due to a missing certification code, please provide documentation from the granting agency or organization of the credit amount and certification code.

    Example 2: If the application denial was for a Nonprofit NP-20A submission, please provide any sort of documentation to prove (or support) Nonprofit status.

  • I received a letter that DOR denied my application or made an adjustment to my return, but I cannot locate the letter. How do I request a copy?

    Please call DOR Customer Service to request a copy of the adjustment letter or application denial:

    Individual 317-232-2240

    Corporate 317-232-0129

  • What if DOR does not agree with the documentation I provided?

    After DOR reviews your documents, you will receive a letter showing the results. If you have not yet submitted the Secondary Review Request Form, you may do so at that time.

    If the secondary review does not result in a reinstatement of the credit/deduction as you originally claimed, you will have the opportunity to protest if a tax adjustment (change in refund or amount due) later occurs.

    If the secondary review does not result in the reversal of the application denial, then DOR will consider the findings to be final unless you can submit additional documents subsequent to receiving DOR's finding.

  • Can I submit a request for Secondary Review on INTIME?

    At this time, requests for Secondary Reviews (SR) should be sent via email, fax, or mail as listed on the Secondary Review Request form.

  • How do I find out the status of my Secondary Review Request?

    Call DOR Customer Service to check on the status:

    Individual 317-232-2240

    Corporate 317-232-0129

  • What is the difference between a Secondary Review Request and a protest?

    A protest can only be filed when a financial impact has taken place on the tax return. For example, this occurs when a refund is either reduced or increased by DOR, or when an amount due has been changed by DOR.

    However, an adjustment eligible for a secondary review of adjustment does not result in these types of financial adjustments. The secondary review request provides a customer the opportunity to have DOR conduct a second review/look of the action taken.

    This review does not waive your rights to submit a protest if you end up getting a bill for a change to the refund amount related to this adjustment that could affect a future return.

    Second Review Requests for an application denial would not be considered for a legal protest as these are not eligible for protest.

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