Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet

No SSN/ITIN/ATIN. If you do not have the required SSN, ITIN or

radio or television advertising and/or over the Internet, these pur-

ATIN, you will not be eligible to claim this exemption. If you have

chases may be subject to Indiana sales and use tax, if sales tax was not

applied for one of these numbers, but do not have it by the filing due

paid at the time of purchase. This tax, called “use” tax, is figured at 7

date, you can file for an extension of time to file, Form IT-9

percent.

( ). Indiana also honors the federal extension

of time to file, Form 4868.

When you make purchases from a company in Indiana, that company

is responsible for collecting the Indiana sales tax from you. When you

Exception. If your qualified dependent child was born and died in

make purchases from an out-of-state company, you are responsible

2013 and you do not have an SSN for the child, enter the word “Died”

for making sure the use tax is paid. Either the out-of-state company

in the third (largest) Social Security Number box associated with your

collects the tax from you, or you must pay the tax directly to the State

child’s name. You must keep a copy of the child’s birth certificate,

of Indiana.

death certificate and/or hospital records with your records as the de-

partment may request this information at a later date. The documents

Complete the worksheet below to figure your tax. If you paid sales tax

must show the child was born alive.

to the state where the item was originally purchased, you are allowed a

credit against your Indiana use tax for an amount paid up to 7 percent.

Example.

Died

Line 2 – Household employment taxes

If you paid cash wages during 2013 to an individual who is not

Line 3 – Age 65 or older or blind

•

Your spouse,

If you and/or your spouse (if filing a joint return) are age 65 or older,

•

Your child under age 21,

you and /or your spouse can take an additional $1,000 exemption. If

•

Your parent,

you and/or your spouse (if filing a joint return) are legally blind, you

•

An employee under age 18; and

and/or your spouse can take an additional $1,000 exemption. Place an

“X” in the boxes that apply to you and/or your spouse. Enter the total

the individual worked in and around your home as a baby-sitter,

number of boxes marked on this line and multiply by $1,000.

nanny, health aide, private nurse, maid, caretaker, yard worker or

someone who does similar domestic duties, then that individual may

Line 4 – Additional exemption for age 65 or older

be defined as your employee.

An additional $500 exemption is available for you and/or your spouse

(if filing a joint return) if you are age 65 or older and the amount on

See Federal Publication 926, Household Employer’s Tax Guide, for

Form IT-40, line 1, is less than $40,000. Place an “X” in the boxes that

more information on how to define an employee. Visit

apply to you and/or your spouse. Enter the total number of boxes

call the IRS at 1-800-829-1040.

marked on this line and multiply by $500.

If you paid cash wages over $1,800 to a household worker who is

your employee, or total cash wages of $1,000 or more in any calendar

Schedule 4: Other Taxes

quarter of 2012 or 2013 to all household employees, you should have

withheld state and county income taxes. To pay these taxes on your

Line 1 – Use tax on out-of-state purchases

Indiana income tax return, contact the department for Schedule IN-H,

If you have purchased items while you were outside Indiana, through

or download one from .

the mail (for instance, by catalog or offer through the mail), through

Sales/Use Tax Worksheet

List all purchases made during 2013 from out-of-state retailers.

Column A

Column B

Column C

Description of personal property purchased from out-of-state retailer

Date of purchase(s)

Purchase Price of

Property(s)

Magazine subscriptions:

Mail order purchases:

Internet purchases:

Other purchases:

1. Total purchase price of property subject to the sales/use tax: enter total of Columns C ............................................

2. Sales/use tax: Multiply line 1 by .07 (7%) ...................................................................................................................

3. Sales tax previously paid on the above items (up to 7% per item) .............................................................................

4. Total amount due: Subtract line 3 from line 2. Carry to Form IT-40, Schedule 4, line 1. If the amount is negative,

enter zero and put no entry on Schedule 4, line 1 ......................................................................................................

Page 27

IT-40 Booklet 2013

Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 27

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