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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 indi- Enter in Column A the amount reported on line 1 of your Indiana
vidual 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 claim Important. If you are reducing the amount in Column C for
various credits, etc., you should refer to the instructions for the tax year 2016 or before, you must attach a federal Tax Account
individual income tax return for the year you are amending. Cur- Transcript. After the Internal Revenue Service completes the
rent year instructions may be accessed online at processing of any federal Form 1040X, you may obtain a copy of
www.in.gov/dor/6524.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 deduc- For tax years before 2003, enter the net of any reported tax add-
tion. 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 indi-
Failure to submit a complete explanation and the appropriate vidual income tax return. Enter any change in Column B and the
state and federal schedules and forms could result in a delay in corrected total in Column C.
processing your claim.
Line 6 – Exemptions
Note. You may not change your filing status (from a joint to a sin- Enter in Column A the total amount of exemptions reported on
gle return) after the due date of the original tax return has passed. your Indiana individual income tax return. Enter any change
in Column B and the corrected total in Column C. If amending
Column A – Enter the amount shown on your original return or Form IT-40RNR, enter the exemptions from line 4.
previously amended return, or as last determined by the depart-
ment. Note. If amending Form IT-40PNR, read the proration instruc-
tions for that tax year; use the corrected totals from the IT-40X to
Column B – Enter the amount of change in the items reported arrive at the adjusted amount to enter here.
on your original return.
Line 8 – State Adjusted Gross Income Tax
Column C – Enter the correct amounts after taking into account For tax years beginning before Jan. 1, 2015, multiply the amount
the increases or decreases shown in Column B. If there are no on line 7 by .034. For the 2015 and 2016 tax years, multiply the
changes, enter the same amount in Column A and Column C, amount on line 7 by .033. For tax years 2017 and beyond, multi-
leaving Column B blank. ply the amount on line 7 by .0323.
Important. You must round all entries. Line 9 – County Tax
Complete Schedule CT-40/CT-40PNR (or IT-40RNR, if applica-
ble) for the tax year in question to figure the corrected county tax.
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