Indiana It-40ez Individual Income Tax Booklet

Unemployment Compensation Worksheet

You will need your federal form 1040EZ to complete lines 1 and 2 below.

1. Enter the unemployment compensation from your federal Form 1040EZ, line 3 ...............................................

2. Enter the adjusted gross income from your federal Form 1040EZ, line 4 .........................................................

3. Enter $12,000 if single, or $18,000 if married ....................................................................................................

4. Subtract line 3 from line 2. If zero or less, enter -0- ..........................................................................................

5. Enter one-half of the amount on line 4 (divide line 4 by the number 2) .............................................................

6. Taxable unemployment compensation for Indiana purposes: enter the amount from either line 1 or line 5,

whichever is smaller ..........................................................................................................................................

7. Subtract line 6 from line 1 (if zero or less, you are not eligible for a deduction). Carry this amount to

the back of Form IT-40EZ. Enter it on line 2 of the Indiana Deduction Worksheet ..........................................

Payment plan option.

The renter’s deduction is the actual amount of rent paid or $3,000,

•

If you cannot pay the full amount due at the time you file, you

whichever is less. You must complete all the information on the

may be eligible to set up a payment plan online.

worksheet. If you moved during the year or had more than one

•

After you get a tax bill, log on to

and follow

landlord, you must list the same information for each place that you

the directions.

rented. Enclose additional sheets if necessary.

Important. If using the payment plan option, penalty and interest

•

Important: You must maintain copies of your rental receipts, landlord

will be due on all amounts paid after the April 15, 2014, due date.

identifying information, and lease agreements as the department can

require you to provide this information.

Indiana Deduction Worksheet Instructions

(located on back of Form IT-40EZ)

Line 2 – Nontaxable portion of unemployment

compensation

Line 1 – Renter’s Deduction

If you received unemployment compensation during 2013, you may be

You may be able to take the renter’s deduction if you paid rent on your

eligible for a deduction. Complete the worksheet above to determine

principal place of residence, and the place you rented was subject to

if you are eligible and the amount of your deduction. Make sure to

Indiana property tax.

enclose your 1099G(s) if you claim the deduction.

Your “principal place of residence” is the place where you have your

true, fixed, permanent home and where you intend to return after

County Tax Instructions

being absent.

If you rented a mobile home or paid rent on a lot for your mobile

If you and your spouse (if married) lived in an Indiana county as of

home, you may claim the renter’s deduction if the above requirements

January 1 of the tax year, you will probably owe county tax. Complete

are met.

the county tax Schedule CT-40EZ to figure if you owe, and how much

it will be.

You cannot claim the renter’s deduction if the rental property was

exempt from Indiana property tax. Examples of this type of property

You will notice a change to Schedule CT-40EZ. Beginning with tax

are:

year 2013, all 92 Indiana counties have imposed a county tax. This

•

government owned housing,

means full-year Indiana residents will all complete the same county

•

property owned by a nonprofit organization,

tax schedule for purposes of figuring their county tax.

•

student housing,

•

property owned by a cooperative association, or

Lake County adopts a county tax in 2013

•

property located outside of Indiana.

If you were a Lake County resident on Jan. 1, 2013, then you will

probably need to figure a Lake County tax.

Indiana It-40ez Individual Income Tax Booklet - 2013 Page 8

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