Enlarge image | 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 |
Enlarge image | 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 |
Enlarge image | (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 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 .0215* 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 .01725* 68 Randolph .03 County County Tax 34 Howard .0175 69 Ripley .0138 Code Name Rate 35 Huntington .0195 70 Rush .021 01 Adams .01618* 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 .017* 41 J ohnson .014* 76 Steuben .0179 07 B rown .025234 42 K nox .017* 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 .0145* 81 U nion .02 12 Clinton .025* 47 Lawrence .0175 82 Vanderburgh .012125* 13 Crawford .01 48 Madison .0225 83 Vermillion .015 14 Daviess .015 49 Marion .0202 84 Vigo .02 15 Dearborn .0125* 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 .02035* 88 Washington .02 19 Dubois .012 54 Montgomery .0265* 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 |
Enlarge image | 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. |