Schedule                                    Indiana Department of Revenue    Tax                       Enclosure 
 IT-40PNRA                                                                                                Sequence No. 17
 State Form 49059                              Indiana Apportioned Income       Year
   (R20 / 9-22)                                 for Nonresident Individuals
                  Prepare a separate schedule IT-40PNRA for each entity with multistate business activity.
File with Form IT-40PNR
 Your first name, middle initial and last name                                  Social Security Number

 Name of Business                                                               FEIN or SSN (if different from above)

Part 1 Taxpayer Information
Check box where income was reported on Federal Return (entries must be included in the amount reported on lines 7A, 9A 
and 12a through 16a of Schedule A of Form IT-40PNR): □ Federal Schedule C or CEZ         □ Federal Schedule E
                                                     □ Federal Schedule F                □ Federal Form 4797

Part 2 Adjusted Gross Business Income Subject to Apportionment                                      Round all entries
1. Enter the net federal income (loss) reported for the business activity  ________________  1                       00
2. Enter an amount for each deduction (or income item) used in arriving at Federal Net Income: 
   a) Bonus depreciation / other: see instructions _____________  2a                     00 
   b) U.S. Gov’t bond interest and other nontaxables __________  2b                      00
3. Net modifications: subtract 2b from 2a.________________________________________  3                                00
4. Total income, as modified (add lines 1 and 3)  __________________________________  4                              00

Part 3 Apportioned Income for Nonresident Individuals for the 2022 tax year
Use this apportionment formula to apportion income received by the business from sources both within and outside Indiana. 
Note: Interstate transportation entities must use Schedule E-7, available at www.in.gov/dor/tax-forms/2022-corporatepartnership-
income-tax-forms/
                                                 Column A                       Column B                  Column C
                                               Total within Indiana    Total within and outside Indiana Indiana percentage
1.  Receipts Factor - Enter total 
   business gross receipts (sales)  __  1a                          00 1b                         00

2. Divide line 1a by line 1b, enter result here (or enter percent from Interstate Transportation  
   Schedule E-7 ) ___________________________________________________________________   2c                .          %

3. Multiply total income amount in Part 2, line 4 by percent in Part 3, line 2c  _____________  3                    00
   Combine Indiana Apportioned Income on line 3 with amounts from other IT-40PNRA schedules, if any. Carry grand
   total to line 19B of Form IT-40PNR Schedule A.

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                    Instructions for Completing Schedule IT-40PNRA
                    Indiana Apportionment Income for Nonresident Individuals

Who Should File                                                Caution: Multistate business income received from an 
A nonresident person or proprietor, including an entertainer,  S corporation, limited liability company, partnership, 
independent contractor and other unincorporated                limited liability partnership, trust and estate is separately 
individuals, who derive business income from Indiana           apportioned at the entity’s level. Nonresidents must report 
sources is subject to Indiana adjusted gross income tax        their distributive shares of income (including modifications) 
on that income. On the U.S. income tax return this type        as apportioned by those entities, on lines 12B through 15B 
of income is reported on Form 1040/1040-SR Schedules           on Form IT-40PNR Schedule A.
C, C-EZ, E, F, and 4797 (disposition of business property 
used both within and outside Indiana). Nonresidents with       Part 1 Complete all necessary boxes to identify source and 
adjusted gross income derived from Indiana sources must        type of business income received.
file Form IT-40PNR, Indiana Part-Year or Nonresident 
Individual Income Tax Return. If the nonresident is            Part 2 
conducting the trade or business both within and outside       Line 2 – a) A listing of required Indiana add-backs can be 
Indiana, this income must be apportioned by completing         found in the Form IT-40PNR instruction booklet 
this schedule. Part 3 outlines Indiana’s formula for           (www.in.gov/dor/tax-forms/2022-individual-income-tax-
apportioning business income. Using this schedule will         forms/). Look for the section titled Schedule B: Add-
determine the taxable portion of business income to carry      Backs. Combine the amounts of any of these add-backs 
over to line 19B of Form IT-40PNR, Schedule A.                 associated with this business income (loss); enter the 
                                                               total on this line. DO NOT also enter these add-backs 
Note: If Indiana and your resident state of domicile tax       on Indiana’s Schedule B. b) Enter interest from certain 
the same business income, an offsetting credit may             obligations of the United States Government included 
be available on the Indiana return based on existing           as income on the federal return (refer to Income Tax 
agreements Indiana may have with your state. See               Information Bulletin #19 for a listing of eligible items), and 
instructions for credits for taxes paid to other states in the other nontaxable income (such as Indiana lottery prize 
individual income tax return instruction booklet.              receipts authorized by IC 4-30).

How to Report Business Income                                  Part 3 
Business income means adjusted gross income from               Indiana generally follows the Uniform Division of Income 
transactions and activity in the regular course of taxpayers’  for Tax Purposes Act for attributing income. Nonresidents 
trade or business. Business income would include income        who derive income from a business which operates both 
from tangible property if the acquisition, management,         within and outside the state of Indiana must apportion the 
or dispositions of the property are integral parts of the      business income. This is accomplished by completing 
taxpayer’s regular trade or business.                          Part 3.

Adjusted gross income derived from sources within Indiana      Note: Nonbusiness income is all income other than 
includes: (1) income from real or tangible personal property   business income. It is allocable income and not part of a 
in this state; (2) income from doing business in this state;   business’s gross receipts in the apportionment formula.
(3) income from a trade or profession conducted in this 
state; (4) compensation for labor or services rendered         Line 3 – Multiply your total modified net business income 
within this state; and (5) income from stocks, bonds, notes,   in Part 2, line 4 by the Indiana apportionment percentage 
bank deposits, patents, copyrights, secret processes and       on line 2c. Enter the result here and on line 19B on Form 
formulas, good will, trademarks, trade brands, franchises,     IT-40PNR, Schedule A.
and other intangible personal property having a location 
in Indiana. If income is derived solely from an Indiana        Note: If you are filing a return for a year other than the 
business or profession or is totally derived from outside      current year, get the Schedule IT-40PNRA for that specific 
Indiana, it must be assigned (allocated) to that source        year at www.in.gov/dor/tax-forms/indiana-state-prior-year-
and reported on lines 7, 9 and 12 through 16 on Form IT-       tax-forms.
40PNR Schedule A. Only the apportioned business income 
from this schedule is to be reported on line 19 on Form 
IT-40PNR Schedule A.

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