Enlarge image | 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 |
Enlarge image | 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 |