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              Form                           Unified Tax Credit for the Elderly
          SC-40                                                                                                                         2022
         State Form 44404                    Married Claimants Must File Jointly                                                      Due April 18, 2023
          (R21 / 9-22)
                                                                                      Your Social Security Number
 Your first name                   Initial   Last name

 Spouse’s first name               Initial   Last name
                                                                                      Spouse’s Social Security Number
 Present address (number and street or rural route)
                                                                              Taxpayer's date of death                                     Spouse's date of death
 City or Town                                State         ZIP/Postal code
                                                                                                                                      2022               2022
                                                                                M M   D D                                                    M   M D    D
1.  Check box if you were age 65 or older by Dec. 31, 2022         Check box if spouse was age 65 or older by Dec. 31, 2022 
                                                                                                                                                       
2.  Were you a resident of Indiana for six months or more during 2022?               Yes                                                No
                                                                                                                                    
3.  Was your spouse a resident of Indiana for six months or more during 2022?        Yes                                                No
                                                                                                                                    
Determine Your Income
Certain income, such as Social Security, veteran’s disability pensions and life insurance proceeds, should not be entered on this form. 
Enter all other income received by you and your spouse during the tax year. Complete all spaces. If you had no income from any of the 
sources listed below, place a zero (-0-) in the space provided. Round all entries.

A.  Wages, salaries, tips and commissions, unemployment compensation, etc .............................                               A                          00
B.  Dividend and interest income .................................................................................................... B                          00
C.  Net gain or loss from rental income, business income, etc .......................................................                 C                          00
D.  Pensions or annuities (Do not enter Social Security benefits) ..............................................                      D                          00
E. Total Income (Add Lines A through D and enter the total here) ...............................................                      E                          00
F. Your Elderly Credit (See chart on back to figure your refund) ................................................                     F                          00
G.  Your 2022 Additional Automatic Taxpayer Refund (See instructions) .......................................                         G                          00

H. Direct Deposit  (1) Routing Number                                                    (3)                                            Checking   (4)   Savings
                                                                                                                                                     
                 (2) Account Number
                 (5) Place an "X" in the box if refund will go to an account outside the United States. 
                                                                                                                                      
Under penalty of perjury, I (we) have examined this return and to the best of my (our) knowledge and belief, it is true, complete, and correct 
and that I am (we are) not required to file an Indiana income tax return.
____________________________________________________                _______________________________________________
Your Signature                               Date                  Spouse's Signature                                                            Date

Daytime Telephone Number
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
__________________________________________________________
Telephone 
number
Address ___________________________________________________        Address ___________________________________________________
City  ______________________________________________________       City  ______________________________________________________
State  _______________________     ZIP Code __________________     State  _______________________                                       ZIP Code __________________

                                             *16222111694*
                                                           16222111694



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Important Information                                                       The account number can be up to 17 digits. Omit any hyphens, 
 The filing due date for this form is April 18, 2023.                      accents and special symbols. Enter the number from left to right and 
 You cannot file this form if you have an extension of time to file.       leave any unused boxes blank.
  Instead, you must file and claim this credit on Form IT-40 or Form 
  IT-40PNR.                                                                 Check the appropriate box for the type of account to which you are 
 You must file no later than three years after the filing due date to      making your deposit, and if the refund will go to an account outside 
  be eligible to claim a refund on this form.                               the United States.
The Unified Tax Credit for the Elderly is available to individuals age 65   Personal Representative Information
or over with taxable income of less than $10,000. If your income on         If you complete this area, you are authorizing the department to be 
Line E is less than the amounts on the chart below, you are eligible        in contact with someone other than you (e.g., paid preparer, relative 
to claim this credit on this form. If it is more, then you must file Form   or friend, etc.) concerning information about this tax return. After your 
IT-40 or Form IT-40PNR to claim the credit. Do not file Form SC-40          return is filed, the department will communicate primarily with your 
if you are required to file Form IT-40 or Form IT-40PNR.                    designated personal representative.
Who may use this form to claim the Unified Tax Credit for the               Note. Your refund will be paid to you (and your spouse, if filing jointly) 
Elderly?                                                                    even if you designate a personal representative.
You may be able to claim a credit if you and/or your spouse meet 
the following requirements:                                                 2022 Additional Automatic Taxpayer Refund
 You and/or your spouse must have been age 65 or older by Dec.             For the 2022 Additional Automatic Taxpayer Refund, you may claim 
  31, 2022;                                                                 a refund if:
 If married, you must file a joint return;                                  You were not eligible for the $125 Automatic Taxpayer Refund 
 You and/or your spouse must have been an Indiana resident for               paid in 2022.
  at least six months during 2022; and                                       You were not claimed as a dependent of another taxpayer for 2022.
 You and/or your spouse must not have been in prison 180 days               You received Social Security benefits in 2022.
  or more during 2022.                                                       You file this form before January 1, 2024.
You may file this form if you meet all the above requirements, and          If you or your spouse are claiming this credit and received Social 
 You are single or widowed and your income on Line E is under              Security benefits in 2022 other than Supplemental Security Income 
  $2,500 ;* or                                                              (SSI), you must include a copy of Form SSA-1099 for 2022 for that 
 You are married, and only one person is age 65 or older, and your         person to claim this credit. If you and/or your spouse are receiving only 
  income on Line E is less than $3,500 ; *  or                              SSI, include a statement of benefit eligibility for SSI instead of the SSA-
 You are married, both of you are age 65 or older, and your income         1099. If this credit is being claimed for both you and your spouse, you 
  on Line E is less than $5,000 .*                                          must include the required information for both you and your spouse.
Complete Lines A through E on the front of this form. Then, compare         A married individual may file this form to claim this credit on behalf 
the Line E amount to the amounts on the chart below based on your           of an individual even if the individual is not eligible for the Unified 
filing status and age. This will give you your refund amount.               Credit for the Elderly, provided that the individual is eligible for this 
                                                                            credit and this form could have been filed otherwise to claim the 
Important. If your income is more than these amounts, do not file           Unified Credit for the Elderly for one of the spouses. Enter $200 if 
this form. Instead, you must file Form IT-40 (or IT-40PNR if you are        one filer is eligible or $400 if you are married filing jointly and both 
not a full-year resident), and claim the credit on that form.               spouses meet the requirements above.
Note. If a spouse dies before this return is filed, the surviving spouse    If you have not received your refund within 12 weeks of filing, check 
can claim this credit by filing a joint return. A copy of the death         the status of your refund online at www.in.gov/dor/online-services/
certificate must be attached to the tax return to verify the date of death. check-the-status-of-your-refund/, or call our automated information 
However, if a taxpayer dies and does not have a surviving spouse, the       line at 317-232-2240.
estate cannot claim the credit on behalf of the deceased taxpayer. 
                                                                            Please mail your claim for refund to:
Direct deposit                                                                     Elderly Credit
You may have your refund directly deposited in your checking or                    Indiana Department of Revenue
savings account.                                                                   P.O. Box 6103
                                                                                   Indianapolis, IN 46206-6103
The routing number is nine digits, with the first two digits of the 
number beginning with 01 through 12 or 21 through 32. Do not use a                 Mail by April 18, 2023
deposit slip to verify the number because it may have internal codes 
as part of the actual routing number.

                      Compare the Figure on Line E to the Chart Below: Enter Your Refund Amount on Line F.
     Single or Widowed 65 or Older             Married with only one person 65 or Older               Married with both persons 65 or Older
                                Your Refund                                        Your Refund                                      Your Refund
 If Line E is:                  Amount is: If Line E is:                           Amount is:       If Line E is:                           Amount is:
 0-$999.99                         $100.00     0-$999.99                               $100.00      0-$999.99                               $140.00
 $1,000-$2,499.99                      $50.00  $1,000-$2,999.99                         $50.00      $1,000-$2,999.99                           $90.00
                           You must file form 
 $2,500 or Over            IT-40 or IT-40PNR $3,000-$3,499.99                           $40.00      $3,000-$4,999.99                           $80.00
                                                                            You must file form                                      You must file Form 
                                               $3,500 or Over               IT-40 or IT-40PNR       $5,000 or Over                  IT-40 or IT-40PNR
                                              *24100000000*
                                                              24100000000






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