Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 13
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60A convenience fee will be charged by the credit card processor based
Where to mail your tax return – use labels for
on the amount you are paying. You will be told what the fee is and
envelope
you will have the option to either cancel or continue the credit card
You’ll find mailing labels with the envelope enclosed in this booklet.
transaction.
Returns with payments enclosed have a different post office box
number for mailing purposes.
Payment plan option. If you cannot pay the full amount due at the
time you file, you may be eligible to set up a payment plan online.
If you are enclosing a payment, please mail your tax return with all
After you get a tax bill, log on to
and select the
enclosures to:
Individual Eligibility tab.
Indiana Department of Revenue
P.O. Box 7224
Important. If using the payment plan option, penalty and interest will
Indianapolis, IN 46207-7224
be due on all amounts paid after the April 15, 2014 due date.
For all other filings, please mail your tax return with all enclosures to:
Returned checks and other types of payments
Indiana Department of Revenue
If you make a tax payment with a check, credit card, debit card or
P.O. Box 40
electronic funds transfer, and the department is unable to obtain pay-
Indianapolis, IN 46206-0040
ment for its full amount when it is presented for payment, a 10 percent
penalty of the unpaid tax or the face value of the check, credit card,
Envelope – Don’t forget the stamp!
debit card, or electronic funds transfer, whichever is smaller, is due.
Make sure to put a stamp(s) on the envelope. The U.S. Post Office will
not deliver your tax return without the proper postage.
The assessed amount will be due immediately upon receipt of the tax
due notice and must be paid by certified check, bank draft or money
order. If payment is not received within 10 days after the notice was
Schedule 1: Add-Backs
mailed, the penalty is increased to 30 percent multiplied by the value
of the check, credit card, debit card, or electronic funds transfer, or
What’s new for 2013?
the unpaid tax, whichever is smaller. Also, any permits and/or licenses
The 2013 Indiana General Assembly has eliminated several previously-
issued by the department may be revoked if the assessed amount is not
required add-backs.
paid immediately.
The following are no longer required to be added back:
Signatures and signing dates
•
Educator expense**
First, read the Authorization area on Schedule 7. Then, sign and date
•
Employer-provided educational expenses**
the tax return. If this is a jointly filed tax return, both you and your
•
Qualified environmental remediation costs*
spouse must sign and date it. Make sure to enclose the completed
•
Oil and gas well depletion deduction*
Schedule 7 when filing.
•
Qualified electric utility amortization*
•
RIC dividends to nonresident aliens*
Taxpayer Advocate
•
Start-up expenditures*
As prescribed by the Taxpayer Bill of Rights, the department has
•
Student loan interest deduction**
an appointed Taxpayer Advocate whose purpose is to facilitate the
resolution of taxpayer complaints and complex tax issues. If you have
*See the specific add-back instruction(s) if you have been adding back
a complex tax issue, you must first pursue resolution through normal
any additional business startup expenditures, expensing of environ-
channels, such as contacting the tax administration division (317-232-
mental remediation costs, oil and gas well depletion deduction, quali-
2240). If you are still unable to resolve your tax issue, or a tax assess-
fied electric utility amortization and/or RIC dividends to nonresident
ment places an undue hardship on you, you may receive assistance
aliens.
from the Office of the Taxpayer Advocate.
**Tax year 2012 was the last year to add back any educator expense,
For more information, and to get required schedules if filing for an
employer-provided education expenses and/or student loan interest
offer in compromise or a hardship case, visit our website at:
deduction reported on your federal tax return.
You may also contact the Office of the
Taxpayer Advocate directly at taxpayeradvocate@dor.in.gov, or by
The following are no longer required to be added back retroactive
telephone at (317) 232-4692. Submit supporting information and
to tax year 2012:
documents to: Indiana Department of Revenue, Office of the Taxpayer
•
IRA charitable distribution
Advocate, P.O. Box 6155, Indianapolis, IN 46206-6155.
•
Motorsports entertainment complex expense*
•
Qualified advanced mine safety equipment expense
•
Qualified leasehold improvement property expense*
Page 13
IT-40 Booklet 2013
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