PDF document

- 1 -

          Form               Indiana Amended Individual Income Tax Return  
                                                                                                                              Tax
     IT-40X          If you are not filing for the calendar year January 1 through December 31, enter period from:            Year
     State Form 44405
     (R19 / 9-20)
                                                                                        to:

Your Social                                                                             Spouse’s Social 
Security Number                                                                         Security Number
Your first name                                    Initial                              Last name                                           Suffix

If filing a joint return, spouse’s first name      Initial                              Last name                                           Suffix

Present address (number and street or rural route) 
                                                                                                                      Place “X” in box if you are 
                                                                                                                      married filing separately.
City                                                                                               State    Zip/Postal code

Foreign country 2-character code   Place “X” in box                                        Enter loss year
                                   if amendment                                                             For department 
                                   due to an NOL.                                                             use only
Are you filing an amended federal return?  Yes        No                                   If yes, attach a copy of your federal Form 1040X.
Enter the 2-digit county code numbers for the county where you lived and worked on January 1 of the tax year.
County where                    County where                                               County where               County where 
you lived                       you worked                                                 spouse lived               spouse worked
                                                                                           A                B                               C
                                                                                           As Shown on      Amount of                       Correct
Complete Part 1 on the back to explain any changes.                                        Original Return  Change                          Amount

1.  Amount from line 1 of Form IT-40/IT-40EZ/IT-40PNR ......                                             00           00   1                       00
2.  Indiana add-backs from Schedule 1 (or Schedule B) .......                                            00           00   2                       00
3.  Add lines 1 and 2..............................................................                      00           00   3                       00
4.  Indiana deductions from Schedule 2 (or Schedule C) ......                                            00           00   4                       00
5.  Subtract line 4 from line 3.................................................                         00           00   5                       00
6.  Exemptions from Schedule 3 (or Schedule D) .................                                         00           00   6                       00
7.  Subtract line 6 from line 5.................................................                         00           00   7                       00
8.  State adjusted gross income tax: see instructions ...........                                        00           00   8                       00
9.  County tax ........................................................................                  00           00   9                       00
10.  Other taxes from Schedule 4 (or Schedule E)..................                                       00           00  10                       00
11.  Add lines 8, 9 and 10 (tax) (if less than zero, enter zero)                                         00           00  11                       00
12.  Credits from Schedule 5 (or Schedule F) ......................                                      00           00  12                       00
13.  Offset credits from Schedule 6 (or Schedule G) ...............                                      00           00  13                       00
14.  Amount previously paid ....................................................                         00                14                      00
15.  Add lines 12, 13 and 14 (net credits)................................                               00           00  15                       00
16.  Donations (see instructions) .............................................                          00                16                      00
17.  Amount applied to the next year’s estimated tax account                                             00           00  17                       00
18.  Amount previously refunded.............................................                             00                18                      00
19.  Penalty for the underpayment of estimated tax ................                                      00           00   19                      00
20.  Add lines 11, 16, 17, 18 and 19 (tentative amount due) ...                                          00           00  20                       00

                                   *16120111694*
                                                                                        16120111694

- 2 -

Enlarge image

21. Refund: If line 15C is greater than line 20C, enter the difference here and stop. This is your refund. If
line 20C is greater than line 15C, continue to line 22 ........................................................... Your Refund 21 00
22. Amount Due: If line 20C is greater than line 15C, enter the difference here ............................................. 22 00
23. Penalty (see instructions) ............................................................................................................................ 23 00
24. Interest (see instructions) ............................................................................................................................ 24 00
25. Total Amount Due (see instructions for information on how to make your payment) . Pay This Amount 25 00
Authorization
Under penalty of perjury, I have examined this return and all attachments and to the best of my knowledge and belief, it is true, complete and
correct. I understand that if this is a joint return, any refund will be made payable to us jointly and each of us is liable for all taxes due under this
return. Also, my request for direct deposit of my refund includes my authorization to the Indiana Department of Revenue (Department) to furnish my
financial institution with my routing number, account number, account type, and Social Security number to ensure my refund is properly deposited.
I give permission to the Department to contact the Social Security Administration to confirm that the Social Security number(s) used on this return
is correct. Daytime telephone number

Your Signature ______________________________________ Date _____________
Email address where we can reach you
Spouse’s Signature __________________________________ Date _____________

I authorize the Department to discuss my return with my personal Paid Preparer: Firm’s Name (or yours if self-employed)
representative.
Yes No If yes, complete the information below.
Personal Representative’s Name (please print) PTIN

Address
Telephone
number City
Address
State Zip Code
City
Preparer’s
signature ______________________________________________
State Zip Code

Part 1 Explanation of changes

Check all that apply. Make sure to enclose copies of W-2s, federal and/or other state tax returns, state schedules (such as CC-40 if
claiming a college credit), etc., to support your amendment.
□ Add W-2 (s) __________________________________________________________________________________________
□ Add/change Credit: name of credit(s) ______________________________________________________________________
□ Add/change Deduction: name of deduction(s) ________________________________________________________________
□ Add/change Exemption: which exemption(s) _________________________________________________________________
□ Change in filing status: _________________________________________________________________________________
□ Amending for tax year 2017 or before? If yes, and you are decreasing the amount reported on Line 1, Column C, check the box
and attach a federal Tax Account Transcript (see instructions)
□ Other: Explain

Mailing Address:
• If enclosing payment mail to: Indiana Department of Revenue, P.O. Box 7224, Indianapolis, IN 46207-7224.
• Mail all other returns to: Indiana Department of Revenue, P.O. Box 40, Indianapolis, IN 46206-0040.

*24100000000*
24100000000

- 3 -

Enlarge image

Instructions for Completing Form IT-40X
Who should file Form IT-40X Line 1 – Amount from Line 1 of IT-40/IT-40EZ/IT-40PNR
Use this form to correct/update a previously filed Indiana Enter in Column A the amount reported on line 1 of your Indiana
individual income tax return. individual income tax return. Enter any change to that amount
in Column B, and the corrected total in Column C. If amending
Additional Information Form IT-40RNR, enter the Indiana AGI from line 3.
If you have any questions concerning the types of income to
be reported, what adjustments are allowable, how to figure and Important. If you are reducing the amount in Column C for
claim various credits, etc., you should refer to the instructions for tax year 2017 or before, you must attach a federal Tax Account
the individual income tax return for the year you are amending. Transcript. After the Internal Revenue Service completes the
Current year instructions may be accessed online at processing of any federal Form 1040X, you may obtain a copy of
www.in.gov/dor/7101.htm; instructions for previous years may be the transcript at www.irs.gov/individuals/get-transcript.
accessed at www.in.gov/dor/3488.htm.
Line 2 – Indiana Add-Backs
Part 1 Explanation of Changes (Located on Page 2) For tax year 2009 and beyond, enter in Column A the total add-
You must provide a complete explanation of the changes you are backs reported on Schedule 1 from IT-40 (from Schedule B if
making to your previously filed return. While some of the most filing IT-40PNR). If filing Form IT-40EZ for 2009, add-back any
common reasons to amend are listed, if you are amending for any unemployment compensation reported on line 2 of that form.
other reason(s), enter a detailed explanation in the “Other” area.
For tax years 2005 through 2008, enter the total of add-backs
Make sure to enclose documents to support your amended claim. reported on lines 2 through 6 from IT-40 (from Schedule A, lines
These documents can include: 23 and 24 if filing IT-40PNR).
• W-2s, 1099s, WH-18s, etc.
• A copy of your amended federal return, if one was filed, and For tax years 2003 and 2004, enter the total of add-backs reported
any federal schedules/forms that support the changes listed in on lines 2 through 5 from IT-40 (from Schedule A, lines 23 and
Column B. 24 if filing IT-40PNR).
• Schedule IT-40NOL and federal Schedule A (from Form
1045) if claiming a net operating loss carryforward For tax years before 2003, enter the net of any reported tax add-
deduction. back, net operating loss carryforward, and/or income taxed on
• Other state(s) returns if claiming a credit for taxes paid to federal Form 4972 (enter the net of any reported tax add-back and
other states income taxed on federal Form 4972 if filing IT-40PNR). Enter
• State forms/schedules, such as Schedule CC-40 if claiming a any change in Column B and the corrected total in Column C.
college credit.
• Federal Tax Account Transcript (see Line 1 instructions). Line 4 – Indiana Deductions
Enter in Column A the deductions reported on your Indiana
Failure to submit a complete explanation and the appropriate individual income tax return. Enter any change in Column B and
state and federal schedules and forms could result in a delay in the corrected total in Column C.
processing your claim.
Line 6 – Exemptions
Note. You may not change your filing status (from a joint to a Enter in Column A the total amount of exemptions reported on
single return) after the due date of the original tax return has your Indiana individual income tax return. Enter any change
passed. in Column B and the corrected total in Column C. If amending
Form IT-40RNR, enter the exemptions from line 4.
Column A – Enter the amount shown on your original return
or previously amended return, or as last determined by the Note. If amending Form IT-40PNR, read the proration instruc-
department. tions for that tax year; use the corrected totals from the IT-40X to
arrive at the adjusted amount to enter here.
Column B – Enter the amount of change in the items reported
on your original return. Line 8 – State Adjusted Gross Income Tax
For tax years beginning before Jan. 1, 2015, multiply the amount
Column C – Enter the correct amounts after taking into account on line 7 by .034. For the 2015 and 2016 tax years, multiply the
the increases or decreases shown in Column B. If there are no amount on line 7 by .033. For tax years 2017 and beyond,
changes, enter the same amount in Column A and Column C, multiply the amount on line 7 by .0323.
leaving Column B blank.
Line 9 – County Tax
Important. You must round all entries. Complete Schedule CT-40/CT-40PNR (or IT-40RNR, if
applicable) for the tax year in question to figure the corrected
county tax.

- 4 -

Enlarge image

Line 10 – Other Taxes Find your interest rate from the chart below:
Enter the total of any use tax, household employment tax,
recapture of certain offset credits and/or nonresident professional Tax Annual Monthly
team member’s county tax. Year Rate Rate
2011 9% (.09) .0075
Line 12 – Credits
Enter the total of your Indiana state and county withholding 2012 4% (.04) .0033
taxes, estimated tax paid, extension payment, unified tax credit 2013 – 2015 3% (.03) .0025
for the elderly, earned income credit, Lake County residential 2016 2% (.02) .0017
income tax credit, economic development for a growing economy
2017 – 2019 3% (.03) .0025
credit and automatic taxpayer refund credit.
2020 4% (.04) .0033
Line 13 – Offset Credits
Enter all other credits not included on line 12. If filing for years other than those listed above, visit our website
at www.in.gov/dor/3618.htm to get Departmental Notice # 3.
Line 16 – Donations
Enter any amount contributed to the Indiana Nongame and Line 25 – Total Amount Due – Payment Options
Wildlife Fund, the Military Family Relief Fund, and/or the Public There are several ways to pay the amount you owe.
K-12 Education Fund with the filing of your original return.
Make your check, money order or cashiers check payable to:
Note. You cannot increase or decrease this amount once a Indiana Department of Revenue.
contribution has been made. Also, you cannot make a first-time
contribution with the filing of this return. You may also pay using the eCheck payment method. This
service uses a paperless check and may be used to pay the tax
Line 17 – Amount Applied to the Next Year’s Estimated due with your Indiana individual income tax return, as well as
Tax Account any billings issued by the Indiana Department of Revenue for
This line cannot be changed unless the amended return is filed by any tax type. Go to www.in.gov/dor/4340.htm and follow the
the first installment payment due date. step-by-step instructions to make your payment. You will receive
a confirmation number and should keep this with your tax filing
Line 19 – Penalty for the Underpayment of Estimated records. The fee for using this service is $1.
Tax
This penalty is based on the tax that was due by your original Important. All payments made to the Indiana Department of
filing due date. Any increase or decrease in tax due will change Revenue must be made with U.S. funds. A convenience fee will
the penalty amount. Attach Schedule IT-2210 to support any be charged by the credit card processor based on the amount you
changes. are paying. You will be told what the fee is and you will have the
option to either cancel or continue the credit card transaction.
Line 21 – Refund
Enter the amount of refund you are claiming. The processing of You may also pay by using your MasterCard® or VISA® by
amended tax returns takes approximately 20 weeks. In general, an logging on to www.in.gov/dor/4340.htm. A convenience fee will be
amended claim for refund must be made within three years from charged by the credit card processor based on the amount you are
the due date of the original return (including extensions) or the paying. You will be told what the fee is and you will have the option
date of overpayment, whichever is later. to either cancel or continue the credit card transaction.

Lines 23 and 24 – Penalty and Interest Mailing Address
If you have an amount due on line 22 and this amended return is • If enclosing payment mail to: Indiana Department of Revenue,
submitted after the due date for filing your original return, you P.O. Box 7224, Indianapolis, IN 46207-7224.
must include penalty and interest (calculated from the due date).
Figure both penalty and interest on the amount on line 22 minus • Mail all other returns to: Indiana Department of Revenue, P.O.
any amount on line 19C. Penalty is 10 percent (.10) of the Box 40, Indianapolis, IN 46206-0040
remittance due or $5.00, whichever is greater.

PDF file checksum: 2780398015

(Plugin #1/10.13/13.0)