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                 Form                           Reciprocal Nonresident Indiana
                IT-40RNR                            Individual Income Tax Return                                                                   Place "X" in box
                 State Form 44406
                 (R22 / 9-23)                          Due April 15, 2024                                                          2023            if amending
 Your Social                                           Spouse’s Social                                                                             Check the box if you are
 Security Number                                       Security Number                                                                             married filing separately. 
 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)                                                                                Foreign country
                                                                                                                                   2-character code
 City                                                  State                  ZIP/Postal code                                      If any individual listed above died during 
                                                                                                                                   2023, enter date of death below (MMDD).
Enter the 2-digit code numbers (see instructions) for the county and/or state where you lived                                       Taxpayer's
and worked on Jan. 1, 2023.                                                                                                        date of death                   2023
                      Yourself                                                Spouse
  State where         County where                     State where            County where                                          Spouse’s 
      you lived         you worked                     you lived                            you worked                             date of death                   2023

 Your State of Residence: Check the appropriate box to indicate your state of residence for 2023.
      Kentucky        Michigan                 Ohio    Pennsylvania                          Wisconsin                                         Important: You      must  file 
                                                                                                                                               Form IT-40PNR if you have 
 Note: You must file Form IT-40PNR, Part-Year Resident or Nonresident Indiana Individual Income Tax                                            Indiana riverboat winnings.
 Return, if you were a resident of a state other than those listed; had Indiana income other than wages, 
 salaries, tips or commissions; or were a part-year resident of Indiana during 2023.

 Read Instructions First                                                                     Yours (A)                                              Spouse's (B)
  1.  Enter gross income from your Indiana employment  ..................  1A                                                      00  1B                                     00
  2.  Allowable deductions: attach federal Schedule 1 ........................  2A                                                 00  2B                                     00
  3.  Indiana adjusted gross income: line 1 minus line 2 .....................  3A                                                 00  3B                                     00
  4.  County tax rate from chart (see instructions) ..............................  4A      .                                                  4B  .
  5.  County tax due: multiply line 3 x line 4  .......................................  5A                                        00  5B                                     00
  6.  Total county tax due: add lines 5A and 5B ......................................................................... Total Tax  6                                        00
  7.  Indiana state tax withheld: See Instructions  ......................................................................................  7                                 00
  8.  Indiana county tax withheld: See Instructions ....................................................................................  8                                   00
  9.  Add lines 7 and 8 ......................................................................................................... Total Credits  9                            00
10.  Overpayment: if line 9 is more than line 6, subtract line 6 from line 9 and enter amount to be  
      refunded to you ............................................................................................................ Your Refund  10                            00
11.  a. Routing Number                                            c. Type:      Checking          Savings 
                                                                                                                                                    Direct
      b. Account Number                                                                                                                             Deposit
                                                                                                                                                    (see instructions)
      d. Place an “X” in the box if refund will go to an account outside the United States
12.  Subtract line 9 from line 6 if line 6 is greater than line 9.....................................................................  12                                    00
13.  Penalty if filed after the due date (see instructions) ...........................................................................  13                                   00
14.  Interest if filed after the due date (see instructions) ...........................................................................  14                                  00
15.  Total amount you owe: add lines 12, 13 and 14 ................................................... Amount You Owe                          15                             00 
      Do not send cash. Please make your check or money order payable to:  
      Indiana Department of Revenue. See instructions if paying by credit card or electronic check.

                                               *16023111694*
                                                                 16023111694



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Extension of time to file 
Place "X" in box if you have filed a federal extension of time to file, Form 4868, or made an online extension payment.

Place "X" in box if you have filed an Indiana extension of time to file, Form IT-9, or made an Indiana extension payment online.

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 
(DOR) 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 grant permission to DOR 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  _____________
Spouse’s Signature ______________________________        Date  _____________ Email address where we can reach you

I authorize the Department to discuss my return with my  Paid Preparer: Firm’s Name (or yours if self-employed)
personal representative (see below).

  Yes    No       If yes, complete the information below.
 
Personal Representative’s Name (please print)                IN-OPT on file with paid preparer if not filing electronically

                                                         PTIN
Telephone
number                                                   Address

Address                                                  City

City                                                     State                     ZIP Code
                                                         Preparer's 
State                     ZIP Code                       signature: _________________________________________

 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.

                                         *16023121694*
                                                        16023121694



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(R22 / 9-23)
             Reciprocal States' 2-digit County Code Number and 2023 Indiana County Tax Rates

                                   *These rates have changed from the chart printed here last year 
                                               RATES WILL BE UPDATED BY 10/15/23
State        Certain
                                                                          County                                      County
Code         States
94           Illinois                          County County              Tax                 County     County       Tax
95           Kentucky                          Code   Name                Rate                Code       Name         Rate
96           Michigan                          26     G    ibson          .009                61         Parke        .0265
97           Ohio                              27     G    rant           .0255               62         Perry        .0140
98           Pennsylvania                      28     G    reene          .0195               63         Pike         .0075
99           Wisconsin                         29     Hamilton            .011                64         Porter       .005
00           All Other States                  30     Hancock             .0194               65         Posey        .0125 
                                               31     Harrison            .01                 66         Pulaski      .0285
                                               32     Hendricks           .017                67         Putnam       .021
                          County               33     Henry               .017                68         Randolph     .03*
County      County        Tax                  34     Howard              .0175               69         Ripley       .0138
Code        Name          Rate                 35     Huntington          .0195               70         Rush         .021 
01          Adams         .01624             36 J          ackson         .021                71         St. Joseph   .0175
02          Allen         .0148              37 J          asper          .02864              72         Scott        .0216
 03 B        artholomew   .0175              38 J          ay             .0245               73         Shelby       .016
 04 B        enton        .0179              39 J          efferson       .009                74         Spencer      .008
 05 B        lackford     .015               40 J          ennings        .025                75         Starke       .0171 
 06 B        oone         .0155*             41 J          ohnson         .0125*              76         Steuben      .0179
 07 B        rown         .025234              42     K    nox            .01325*             77         Sullivan     .017
08          Carroll       .022733              43     K    osciusko       .01                 78         Switzerland  .0125
09          Cass          .0295*             44 L          aGrange        .0165               79         Tippecanoe   .0128
10          Clark         .02                  45     Lake                .015                80         Tipton       .026 
11          Clay          .0235              46 L          aPorte         .01075*             81 U        nion        .02
12          Clinton       .0245                47     Lawrence            .0175               82         Vanderburgh  .012
13          Crawford      .01                  48     Madison             .0225*              83         Vermillion   .015
14          Daviess       .015                 49     Marion              .0202               84         Vigo         .02
15          Dearborn      .012                 50     Marshall            .0125               85 W        abash       .029 
16          Decatur       .025                 51     Martin              .025                86         Warren       .0212
17          DeKalb        .0213                52     Miami               .0254               87 W        arrick      .01*
18          Delaware      .015               53   M        onroe          .015175*            88         Washington   .02
19          Dubois        .012                 54     Montgomery          .023                89         Wayne        .0125
20          Elkhart       .02                  55     Morgan              .0272               90 W        ells        .021 
 21 F       ayette        .0257                56     Newton              .01                 91         White        .0232
 22 F       loyd          .0135                57     Noble               .0175               92         Whitley      .016829
 23 F       ountain       .021                 58     Ohio                .015
 24 F       ranklin       .015                 59     Orange              .0175
 25 F       ulton         .0268                60     Owen                .025*

Personal Representative Information            DOR. Include your name, Social Security        Your  Indiana  credits  are  only  from 
Typically, DOR will contact you (and your      number and the year of your tax return.          Indiana  state  and/or  county  taxes 
spouse, if filing jointly) if there are any    Mail your statement to Indiana Department        withheld.
questions or concerns about your tax           of Revenue, P.O. Box 40, Indianapolis, IN 
return. If you want DOR to be able to          46206-0040.                                    While unemployment compensation 
discuss your tax return with someone else                                                     from  Indiana  sources  received  by  an 
(e.g. the person who prepared it, a relative   Paid Preparer Information                      Indiana  nonresident  is  not  subject  to  tax 
or friend, etc.), you’ll need to complete this Fill out this area if a paid preparer          in Indiana, you must file Form IT-40PNR 
area.                                          completed this tax return.                     to  claim  a  refund  of ANY  Indiana  state/
                                                                                              county  withholdings.
If you complete this area, you are             Who  may  file  Form  IT-40RNR?       Full-
authorizing DOR to be in contact with          year  residents  of  Kentucky,  Michigan,      Professional team members  cannot 
someone other than you concerning              Ohio,  Pennsylvania,  or  Wisconsin  may       file  Form  IT-40RNR;  they  must  file 
information about this tax return.             use  this  form  if:                           Form  IT-40PNR.
                                               Your  income  from  Indiana  sources 
You may decide at any time to revoke the         is  only  from  wages,  salaries,  tips  or  Important: Do not file this form if you 
authorization for DOR to be in contact with      commissions,  and                            have Indiana riverboat winnings. You 
your personal representative. If you do,                                                      must file Form IT-40PNR.
you must provide a signed statement to 



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Form  IT-40RNR  allows  you  to  figure           Lines 2A and 2B - Allowable                    of  time  to  file,  are  filing  by  the  extended 
county  tax  due. You  may  owe  county           deductions:   Enter  any  deduction            filing  due  date,  and  have  prepaid  at 
tax  if,  on  Jan.  1,  2023,  you  worked  in    claimed  on  your  federal  return  (Form      least  90%  of  the  tax  expected  to  be 
an  Indiana  county.  Carefully  read  the        1040/1040-SR,  Schedule  1,  Part  2)  that    due,  then  no  penalty  will  be  due.
instructions  for  lines  1  through  5  to       applies  directly  to  your  Indiana  earned 
figure  any  county  tax  due.                    income.  Such  a  deduction  could  include    Line 14 - Interest:  If  your  tax  return 
                                                  the  educator  expense,  if  it  is  directly  is  filed  after  the April  15,  2024,  due 
Important: Complete your federal tax              related  to  the  income  reported  on         date  and  you  have  an  amount  due  on 
return first. If you file a joint federal return, line  1.                                       line  12,  you  will  owe  interest  (even 
you must file a joint Indiana return. If you                                                     if  you  have  a  filing  extension).  See 
file a separate federal return, you must file     Note.  Exemptions  are  not  allowed  when     Departmental  Notice  #3  at www.in.gov/
a separate Indiana return.                        figuring  income  subject  to  county  tax  on dor/files/reference/dn03.pdf for the 
                                                  Form  IT-40RNR  (see 45  IAC  3.1-4-4(g)       current  interest  rate.
County information section:       Since  you      of  the  Indiana Administrative  Code).
were  a  full-year  nonresident  of  Indiana                                                     Line 17 - Amount You Owe:          There are 
for  2023,  you  must  enter  the  2-digit        Line 3 - Indiana Adjusted Gross                several  ways  to  pay  the  amount  you 
code  number  for  the  state  in  which  you     Income:  Subtract  line  1  from  line  2.     owe.  If  paying  by  mail,  make  checks, 
lived. You'll  find  this  number  on  the        If  the  answer  is  less  than  zero,  leave  money  orders  or  cashier's  checks 
chart  on  page  1  of  the  instructions.        blank.                                         payable  to:  Indiana  Department  of 
                                                                                                 Revenue.
The  county  where  you  worked  will  be         Line 4A and 4B - County tax:  Enter 
that  county  where  you  performed  the          the  county  tax  rate  from  the  chart  for  Note: All  payments  made  to  the  Indiana 
principal  amount  of  your  work  on  Jan.       the  county  where  you  worked  on            Department  of  Revenue  must  be  made 
1,  2023.  Changes  in  the  Indiana  county      Jan.  1,  2023.                                with  U.S.  funds.
where  you  worked  after  Jan.  1,  2023, 
will  not  affect  your  county  tax  liability   Line 7 - Indiana State Tax Withheld:           Accepted  forms  of  payment  via 
until  the  following  year.                      Enter  Indiana  state  tax  withheld  from     INTIME  include  bank  payment  (ACH/e-
                                                  Line  26,  Column  E  of  Schedule  IN-W.      check),  as  well  as  Visa,  MasterCard 
If  you  did  not  work  in  Indiana  until       You  must  enclose  Schedule  IN-W  and        and  Discover  debit  or  credit  cards. 
after  Jan.  1,  2023  (or not at all),  you      your  W-2(s).                                  Processing  fee(s)  will  be  assessed  for 
are  not  subject  to  county  tax  this  year.                                                  debit  or  credit  card  payments. There 
You  should  enter  your  2-digit  state          Line 8 - Indiana County Tax Withheld:          is  no  fee  for  bank  (ACH/e-check) 
code  number  in  the    County where you         Enter  Indiana  county  tax  withheld  from    payments. The  INTIME  User  Guide  for 
worked  boxes.                                    Line  27,  Column  G  of  Schedule  IN-W.      Individual  Income Tax  Customers,      www.
                                                  You  must  enclose  Schedule  IN-W  and        in.gov/dor/files/intime-individual-guide.
Answer the following questions:                   your  W-2(s).                                  pdf,  will  guide  you  through  the  process 
Was  your  principal  place  of                                                                of  making  a  payment.
  employment  on  Jan.  1,  2023,  located        Line 11 - Direct Deposit
  in  an  Indiana  county?  If  yes,  move  to    If you want your refund directed into your     Payment plan option. If you cannot pay 
  the  next  question.  If  no,  skip  lines  1   bank account, complete lines 11a, b and c.     the full amount due at the time you file, you 
  through  6  and  enter  all  Indiana  state     a.  The routing number is 9 (nine) digits,     may be eligible to set up a payment plan 
  and  county  withholding  amounts  on           with the first two digits of the number        online. Log on to INTIME at intime.dor.
  lines  7  and/or  8.                            beginning with 01 through 12 or 21             in.gov and select the Payments tab once 
If  you  answered  yes  to  the  above          through 32.                                    you receive a tax bill in the mail.
  question,  complete  all  appropriate           b.  The account number can be up to 17 
  lines,  beginning  with  line  1.  If  no,      digits. Omit any hyphens, accents and          Filing an Amended (Corrected) Tax 
  skip  lines  1  through  6  and  enter  any     special symbols.                               Return. If you need to amend (correct) 
  Indiana  withholding  amounts  on  lines        c.  Check the appropriate box for the          your 2023 individual income tax return 
  7  and/or  8.                                   type of account you are making your            after you initially filed:
                                                  deposit.                                       Prepare another IT-40RNR return 
Line-by-Line Instructions                         d.  To comply with banking rules, you            that reflects all changes and check 
                                                  must place an X in the box on line d             the “Amended” box on the front page. 
Lines 1A and 1B - Gross income                    if your refund is going to an account            Failure to do so can delay processing.
from Indiana principal place of                   outside the United States. If you check        Attach a copy of all required 
employment (county where you                      the box, we will mail you a paper                schedules reflecting all changes and 
worked):  Enter  the  amount  of  wages,          check.                                           documentation. Failure to do so can 
tips,  salaries,  and  commissions  earned                                                         delay processing.
in  Indiana.  If  you  received  any  other       Line 13 - Penalty: If  your  return  is        File the amended return electronically, if 
type  of  income  from  Indiana,  such  as        filed  after  the April  15,  2024  due  date,   possible.
partnership,  farm,  sole  proprietorship,        and  you  have  an  amount  due,  you 
etc.,  then  do  not  file  this  form.  Instead, will  probably  owe  a  penalty.  Penalty  is  Note: Any refund previously received 
Form  IT-40PNR     must  be  filed.               10%  of  the  line  12  amount  due  or  $5,   should not be reported on an amended 
                                                  whichever  is  greater.  Exception:  If  you   filing. You will be issued a notice for 
                                                  have  a  valid  federal  or  state  extension  repayment of any previous refunds.






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