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                                                                                                                            Enclosure 
04 Schedule                                          Indiana Department of Revenue       Tax                     Sequence No. 17
05 IT-40PNRA                                      Indiana Apportioned Income             Year
   State Form 49059 
06 (R22 / 9-24)                                   for Nonresident Individuals
07                   Prepare a separate schedule IT-40PNRA for each entity with multistate business activity.
08
09 File with Form IT-40PNR.
10  Your first name, middle initial and last name                                  Social Security Number
11
12  Name of Business                                                               FEIN or SSN (if different from above)
13
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15 Part 1 – Taxpayer Information
16 Check box where income was reported on Federal Return. (Entries must be included in the amount reported on lines 7A, 9A and 12a 
17 through 16a of Schedule A of Form IT-40PNR.)      Federal Schedule C or CEZ     Federal Schedule E
18                                                   Federal Schedule F            Federal Form 4797
19
20 Part 2 – Adjusted Gross Business Income Subject to Apportionment                                              Round all entries
21
22  1.  Enter the net federal income (loss) reported for the business activity _______________________        1                    .00
23
24  2.  Enter an amount for each deduction (or income item) used in arriving at Federal Net Income:
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26     a.  Bonus depreciation / other: see instructions ______________       2a                    .00
27
28     b.  U.S. Government bond interest and other nontaxables _____         2b                    .00
29
30  3. Net modifications: subtract 2b from 2a. ______________________________________________                 3                    .00
31
32  4. Total income, as modified (add lines 1 and 3)  _________________________________________               4                    .00
33
34 Part 3 – Apportioned Income for Nonresident Individuals for the 2024 Tax Year
35 Use this apportionment formula to apportion income received by the business from sources both within and outside Indiana.
36 Note: Interstate transportation entities must use Schedule E-7, available at 
37       www.in.gov/dor/tax-forms/corporate/current-corporatepartnership.
38
39                                                Column A                      Column B                         Column C 
40                                                Total within Indiana       Total within and outside Indiana    Indiana percentage
41  1.  Receipts Factor – Enter total 
42     business gross receipts (sales)  1a                   .00             1b                    .00
43
44  2.  Divide line 1a by line 1b, enter result here (or enter percent from  
45     Interstate Transportation Schedule E-7 ) _____________________________________________                 2c .                 %
46
47  3.  Multiply total income amount in Part 2, line 4 by percent in Part 3, line 2c  ___________________     3                    .00
48
49 Combine Indiana Apportioned Income on line 3 with amounts from other IT-40PNRA schedules, if any.  
50 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
adjusted gross income derived from Indiana sources must        Complete all necessary boxes to identify source and type of 
file Form IT-40PNR, Indiana Part-Year or Nonresident           business income received.
Individual Income Tax Return. If the nonresident is 
conducting the trade or business both within and outside       Part 2 
Indiana, this income must be apportioned by completing         Line 2. a) A listing of required Indiana add-backs can  
this schedule. Part 3 outlines Indiana’s formula for           be found in the Form IT-40PNR instruction booklet  
apportioning business income. Using this schedule will         www.in.gov/dor/tax-forms/individual/current. Look for 
determine the taxable portion of business income to carry      the section titled Schedule B: Add-Backs. Combine the 
over to line 19B of Form IT-40PNR, Schedule A.                 amounts of any of these add-backs associated with this 
                                                               business income (loss); enter the total on this line. DO NOT 
Note. If Indiana and your resident state of domicile tax       also enter these add-backs on Indiana’s Schedule B. b) 
the same business income, an offsetting credit may             Enter interest from certain obligations of the United States 
be available on the Indiana return based on existing           Government included as income on the federal return 
agreements Indiana may have with your state. See               (refer to Income Tax Information Bulletin #19 for a listing 
instructions for credits for taxes paid to other states in the of eligible items), and other nontaxable income (such as 
individual income tax return instruction booklet.              Indiana lottery prize 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 for 
transactions and activity in the regular course of taxpayers’  Tax Purposes Act for attributing income. Nonresidents who 
trade or business. Business income would include income        derive income from a business which operates both within 
from tangible property if the acquisition, management,         and outside the state of Indiana must apportion the business 
or dispositions of the property are integral parts of the      income. This is accomplished by completing Part 3.
taxpayer’s regular trade or business.
                                                               Note. Nonbusiness income is all income other than 
Adjusted gross income derived from sources within Indiana      business income. It is allocable income and not part of a 
includes: (1) income from real or tangible personal property   business’s gross receipts in the apportionment formula.
in this state; (2) income from doing business in this state; 
(3) income from a trade or profession conducted in this        Line 3. Multiply your total modified net business income in 
state; (4) compensation for labor or services rendered         Part 2, line 4 by the Indiana apportionment percentage on 
within this state; and (5) income from stocks, bonds, notes,   line 2c. Enter the result here and on line 19B on Form IT-
bank deposits, patents, copyrights, secret processes and       40PNR, Schedule A.
formulas, good will, trademarks, trade brands, franchises, 
and other intangible personal property having a location       Note. If you are filing a return for a year other than the current 
in Indiana. If income is derived solely from an Indiana        year, get the Schedule IT-40PNRA for that specific year at 
business or profession or is totally derived from outside      www.in.gov/dor/tax-forms/individual/individual-prior-year.
Indiana, it must be assigned (allocated) to that source 
and reported on lines 7, 9 and 12 through 16 on Form IT-
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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