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Indiana Department of Revenue

DOR > Tax Professionals > Volunteers > 2013 Tax Filing Changes 2013 Tax Filing Changes

County Tax

As of Oct. 1, 2013, all 92 Indiana counties have adopted a county tax. The current local county tax rate is printed on the back of Schedule CT-40, Schedule CT-40EZ, and Schedule CT-40PNR. Additionally, tax rates can be determined by:

  • Calling the form order request line at (317) 615-2581 to have one mailed to you
  • Visiting or calling a district office (www.in.gov/dor/3390.htm)
  • Calling our main tax line at (317) 232-2240. To better serve taxpayers and practitioners, the department’s tax administration and collection office hours for walk-ins, telephone, and emails will be extended to:

    January
    Monday through Friday
    8 a.m. to 4:30 p.m. (EST)

    February through April
    Monday through Friday
    8 a.m. to 5 p.m. (EST)

Tax returns filed using the wrong rates will be adjusted. This may result in a reduced refund or an increase in the amount owed.

Lake County Local Option Income Tax

Lake County has adopted a county tax resident rate of .015 and a nonresident rate of .005. Because the tax did not become effective until Oct.1 2013, a prorated resident rate of .00375 (.00125 nonresident rate) will be used when completing the county tax schedule.

Several Add-backs Eliminated

The following add-backs have been eliminated for purposes of determining adjusted gross income (retroactive to Jan. 1, 2012):

  • Charitable contribution of a distribution from an IRA
  • Qualified tuition and related expenses

If a taxpayer reported any of the above-listed add-backs on his or her 2012 state tax return, he or she may be eligible for a refund or a reduction of any tax otherwise owed. See the instructions beginning on page 13 of the 2013 IT-40 Instruction Booklet for the two filing options.

The following add-backs have been eliminated for purposes of determining adjusted gross income (retroactive to Jan. 1, 2013):

  • Educator expenses
  • Employer-provided educational expenses
  • Student loan interest expenses

See the instructions beginning on page 13 of the 2013 IT-40 Instruction Booklet for how the elimination of these add-backs might impact the state tax filing.

Automatic Taxpayer Refund Credit

The automatic taxpayer refund credit is not available for the 2013 tax year.

Inheritance Tax

The inheritance tax has been repealed for deaths occurring after Dec. 31, 2012.

School Scholarship Credit

Beginning Jan. 1, 2013, the school scholarship credit can be carried forward for nine years after the unused credit year.