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Indiana Department of Revenue

DOR > Individual Income Taxes > Choosing the Correct Tax Form to File Choosing the Correct Tax Form to File

Before attempting to contact the department with your questions about which Indiana individual income tax return to file, read the following information to find the category that best fits your situation.

Preliminary rules of filing are:

  • If you file a single federal income tax return, you must file a single Indiana individual income tax return.
  • If you file a joint federal income tax return, you must file a joint Indiana individual income tax return.*

* Exception. Same-sex couples who file federal returns with a married filing status must each file their Indiana income tax returns with a filing status of single. See tax filing guidelines for information on how to file.

Below are the descriptions of just two of the several different individual income tax returns Indiana offers and some examples to help you choose the best tax return. To view all current-year individual income tax returns, click here.

Form IT-40EZ

Form IT-40EZ is available for many Indiana full-year residents. Note: If you were a full-year Indiana resident, but you're filing a joint return, and your spouse was not a full-year Indiana resident, you must file Form IT-40PNR.

This form is available for Indiana full-year residents who meet all of the following qualifications:

  • you must have filed a federal Form 1040EZ;
  • you must have been an Indiana full-year resident;
  • you must claim only the Renter's Deduction and/or Unemployment Compensation Deduction (or none at all);
  • you must have had only Indiana state and county tax withholding credits and/or Automatic Taxpayer Refund credit (or none at all); and
  • you do not have any interest income from a direct obligation (acquired after Dec. 31, 2011) of a state or political subdivision other than Indiana.

Form IT-40

Use Form IT-40 if you (and your spouse, if filing jointly) were a full-year Indiana resident and you do not qualify to file Form IT-40EZ.

Form IT-40RNR

Form IT-40RNR is available for individuals who meet both of the following requirements:
  • you must have been a full-year resident of one of the following states: Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin; and
  • you must have received only the following types of income from Indiana: wages, salaries, tips or other compensation.

Note: If you have any other kind of Indiana-source income, you'll have to file Form IT-40PNR.

Form IT-40PNR

Form IT-40PNR is available if you (and/or your spouse if filing jointly) were an Indiana resident for less than a full year (or not at all) and you do not qualify to file Form IT-40RNR.

Examples

Example #1 If you were a single, full-year Indiana resident; married, filing joint and you both were full-year Indiana residents; or you were married, filing separately, and were a full-year Indiana resident, file Form IT-40.

Example #2 If you file federal Form 1040EZ; were a full-year Indiana resident; claim only the renter's deduction and/or unemployment compensation deduction; and have only Indiana state and county tax withholding credits, file Form IT-40EZ.

Example #3 If you were a single, part-year resident or full-year nonresident of Indiana, file Form IT-40PNR.

Example #4 If you are filing a joint return; were an Indiana resident during some or all of the year; and your spouse was a part-year or full-year nonresident of Indiana, file Form IT-40PNR.

Example #5 If you were a full-year Indiana nonresident and receive taxable income from Indiana, file Form IT-40PNR.

Example #6 If you were a full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin, and the only income you received from Indiana was from wages, salaries, tips or other compensation, file Form IT-40RNR.

Example #7 If you need to correct (amend) an Indiana individual income tax return that you have already filed, file Form IT-40X.

Example #8 If you want to file an Indiana individual income tax return for any year before 1997 (such as for 1996), and this will be the first time you have filed for that year, file Form IT-40P.

For information that is specific to military personnel, click here.