Form Sc-40 - Unified Tax Credit For The Elderly - 2008 Page 2
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1
2Note: If you lived in Lake County and paid property tax
Example: A Jan. 9, 2008, date of death should be en-
on your residence, fi le Form IT-40 to get both the residen-
tered as 01/09/2008.
tial property tax credit plus the Unifi ed Tax Credit for the
Elderly.
Complete Lines 1, 2, 3, and A through E on the front to
determine your total income.
Who may use this form to claim the Unifi ed Tax Credit
Find the correct amount of your refund from the chart
for the Elderly?
You may be able to claim a credit if you and/or your spouse
below and enter on the front on Line F.
meet the following requirements:
•
You and/or your spouse must have been age 65 or older
Sign the return. Your refund will not be issued unless
by Dec. 31, 2008;
the entire form is completed.
•
If married, you must fi le a joint return;
•
You and/or your spouse must have been an Indiana resident
File this form by June 30, 2009, to be eligible for this
for more than six months during 2008; and
credit. If you have not received your refund within
•
You and/or your spouse must not have been in prison more
12 weeks of fi ling, you may call our automated in-
than 180 days during 2008.
formation line at (317) 233-4018.
If you meet all the above requirements, and
Personal Representative Information
•
You are single or widowed and your income on Line E is
If you complete this area, you are authorizing the Depart-
under $2,500*; or
ment to be in contact with someone other than you (e.g.
•
You are married, and only one person is age 65 or older,
paid preparer, relative or friend, etc.) concerning information
and your income on Line E is less than $3,500*; or
about this tax return. After your return is fi led, the Department
•
You are married, both of you are age 65 or older, and your
will communicate primarily with your designated personal
income on Line E is less than $5,000*.
representative.
Complete Lines A through E on the front of this form. Then,
Note: If you are due a refund, it will be paid to you (and your
compare the Line E amount to the amounts on the chart below
spouse, if fi ling jointly) even if you designate a personal
based on your fi ling status and age. This will give you your
representative.
refund amount.
You may decide at a later date to revoke the authorization
*If your income is more than these amounts, you will need to
for the Department to be in contact with your personal
fi le either Form IT-40 (if you are a full-year resident), or Form
representative. If you do, you will need to tell us that in a
IT-40PNR (if you and/or your spouse are part-year residents),
signed statement. Include your name, Social Security num-
and claim the credit on one of those forms.
ber and the year of your tax return. Mail your statement to
Indiana Department of Revenue, P.O. Box 40, Indpls., IN.
Note: If a spouse dies before this return is fi led, the surviving
46206-0040.
spouse can claim this credit by fi ling a joint return. A copy of
the death certifi cate must be attached to the tax return to verify
Please mail your claim for refund of the unifi ed tax credit
the date of death. However, if a taxpayer dies and does not
for the elderly to:
have a surviving spouse, the estate cannot claim the credit
on behalf of the deceased taxpayer.
Elderly Credit
Indiana Dept. of Revenue
P.O. Box 6103
Important Checklist !
Make sure your name(s), address and Social Security
Indianapolis, IN 46206-6103
number(s) are fi lled in on the front of the form. Also,
enter date of death, if it applies, in the space provided.
Mail by June 30, 2009
Compare the Figure on Line E to the Chart Below: Enter Your Refund Amount on Line F.
Single or Widowed
Married with only one person
Married with both persons
65 or Older
65 or Older
65 or Older
Your Refund
Your Refund
Your Refund
Amount is: If Line E is:
If Line E is:
Amount is: If Line E is:
Amount is:
0-$999.99
$100.00
0-$999.99
$100.00
0-$999.99
$140.00
$1,000-$2,499.99
$50.00
$1,000-$2,999.99
$50.00
$1,000-$2,999.99
$90.00
$2,500 or Over
You must fi le form
$3,000-$3,499.99
$40.00
$3,000-$4,999.99
$80.00
IT-40 or IT-40PNR
$3,500 or Over
You must fi le form
$5,000 or Over
You must fi le Form
IT-40 or IT-40PNR
IT-40 or IT-40PNR
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