20140827-IR-045140326NRA Information Bulletin #42 Income Tax August 2014 (Replaces Information Bulletin #42, Dated August 2007) Effective Date: Upon Publication
DEPARTMENT OF STATE REVENUE
Information Bulletin #42 Income Tax August 2014 (Replaces Information Bulletin #42, Dated August 2007) Effective Date: Upon Publication
SUBJECT: Indiana Income Tax Forms and Schedules
DISCLAIMER: Information bulletins are intended to provide nontechnical assistance to the general public. Every attempt is made to provide information that is consistent with the appropriate statutes, rules, and court decisions. Any information that is inconsistent with the law, regulations, or court decisions is not binding on either the department or the taxpayer. Therefore, the information provided in this bulletin should only serve as a foundation for further investigation and study of the current law and procedures related to its subject matter.
SUMMARY OF CHANGESAside from nonsubstantive, technical changes, this bulletin is updated to include new forms and schedules not previously listed in the bulletin.
INTRODUCTIONThe Indiana Department of Revenue has the sole authority to prescribe and furnish forms and schedules used in the administration and collection of state income taxes. These forms are available to the taxpayer free of charge upon request. The forms can also be obtained from the department's website (www.in.gov/dor/3489.htm).
Software developers who want to produce forms that are acceptable to the department should consult Departmental Notice #4 for more detailed information.
INDIANA FULL YEAR RESIDENTSForm IT-40 Indiana full-year resident individual income tax return Schedule 1 Add-backs Schedule 2 Deductions Schedules 3 & 4 Exemptions and other taxes Schedule 5 Credits Schedule 6 Offset credits Schedule 7 Additional required information CT-40 County tax schedule for Indiana residents Form IT-40EZ Indiana full-year resident EZ (short form) return CT-40EZ County tax schedule for IT-40EZ filers
INDIANA PART-YEAR RESIDENTS AND FULL-YEAR NONRESIDENTSForm IT -40PNR Part- and full-year nonresident Indiana individual income tax return IT-40PNRA Indiana apportionment schedule for nonresident individuals Schedule A Income/loss, proration and adjustments to income Schedule B Add-backs Schedule C Deductions Schedules D & E Exemptions and other taxes Schedule F Credits Schedule G Offset credits Schedule H Additional required information CT-40PNR County tax schedule for part-year and full-year nonresidents IT-40RNR Reciprocal state nonresident individual income tax form
OTHER INDIVIDUAL TAX FORMS AND SCHEDULESCC-40 Indiana college credit ES-40 Estimated tax payment voucher IN-DEP Additional dependent child information IN-EDGE Economic development for a growing economy tax credit IN-EDGE-R Economic development for a growing economy retention tax credit IN-EIC Indiana earned income tax credit IN-H Indiana household employment taxes IN-MSA Indiana medical savings accounts IN-OCC Other Certified Credits IN-OPT Indiana electronic filing opt-out declaration IN-PAT Qualified patents exemption schedule IN-529 Indiana's college choice 529 education savings plan credit IN-529R Recapture of Indiana's college choice 529 education savings plan credit IN-2058SP Nonresident military spouse earned income deduction Schedule IT-40NOL Individual income tax net operating loss computation Schedule IT-40QEC Enterprise zone employee deduction Form IT-40X Amended Indiana individual income tax return Schedule IT-2210 Underpayment of estimated tax by individuals Schedule IT-2210A Annualized schedule for underpayment of estimated tax Schedule IT-2440 Indiana disability retirement deduction IT-9 Application for extension of time to file Form SC-40 Unified tax credit for the elderly ST-115 Consumer's use tax return
MISCELLANEOUS INDIVIDUAL FORMSGA-110L Claim for refund IN-40SP Innocent spouse allocation worksheet POA-1 Power of attorney TAO Indiana tax advocacy office procedures and forms Tax Clearance Tax clearance form
CORPORATE/PARTNERSHIP INCOME TAX FORMSAD-19 Affidavit for reinstatement of domestic corporation AD-19(2) Affidavit for reinstatement of foreign corporation IT-966 Notice of corporate dissolution, liquidation, or withdrawal Form E-6 Request for Indiana corporate estimated quarterly income tax returns Schedule E-7 Three factor apportionment schedule for entities involved with interstate transportation IT-20REC Indiana research expense tax credit IN-PAT Qualified patent exemption schedule IN-EDGE Economic development for a growing economy tax credit IN-EDGE-R Economic development for a growing economy retention credit IN-DRE Disaster Recovery Exemption IN-OCC Other Certified Credits IT-20 Schedule 8-D Schedule of Indiana affiliated group members Form IT-20 Corporation income tax return for adjusted gross income tax Form FIT-20 Annual return for an entity conducting the business of a financial institution Form FIT-QP Financial institution tax quarterly return Form IT-20S S Corporation return Form URT-1 Income tax return for the utility receipts tax Form URT-Q Utility receipts tax quarterly return USUT Registration Registration and filing requirements for utility services use tax Form IT-20X Amended Indiana corporation income tax return Schedule IT-2220 Underpayment of estimated adjusted gross income tax by corporations Schedule IT-20NOL Corporate income tax net operating loss computation IT-20 Schedule Unitary 1 Combined profit and loss statement of Indiana unitary group Form IT-65 Partnership return IN-COMPA Indiana composite filing opt-out affidavit Form IT-41 Fiduciary return IT-41ES Fiduciary estimated tax and extension payment
NOT-FOR-PROFIT ORGANIZATION RETURNSForm IT-20NP Nonprofit organization unrelated business income tax return Form NFP-20A Nonprofit application for sales tax exemption Form NP-20 Nonprofit organization's annual report
MISCELLANEOUS FORMS FOR USE BY MOST TAXPAYERSForm POA-1 Power of attorney Form NC10/20 Neighborhood assistance credit application Schedule EZ 1, 2, 3 Enterprise zone employment expense tax credit Schedule LIC Enterprise zone loan interest tax credit IT-40QEC Enterprise zone qualified employee deduction certificate
WITHHOLDING TAX FORMSForm WH-1 Employers' withholding tax return From WH-3 Annual reconciliation of employers withholding tax returns (Form WH-1) with amounts shown on withholding forms (Form W-2) Form WH-4 Employee's withholding exemption and county residence certificate Form WH-4P Annuitant's request for state income tax withholding Form WH-18 Miscellaneous withholding tax statement for nonresidents Form WH-4852 Indiana substitute for (W-2) or Form 1099-R Form WH-47 Certificate of residence for out of state employees ____________________________Michael J. AlleyCommissioner
Posted: 08/27/2014 by Legislative Services Agency
DIN: 20140827-IR-045140326NRAComposed: Nov 01,2016 1:52:41AM EDTA PDF version of this document.
