Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 7
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60Losses or negative entries
Full-year residents
When reporting a loss or negative entry, use a negative sign. Example.
If you were a full-year resident of Indiana and your gross income (the
Write a $125 loss as -125.
total of all your income before deductions) was greater than your total
exemptions, you must file an Indiana tax return.
Commas
Full-year residents must file Form IT-40, Indiana Full-Year Resident
Do not use commas when entering amounts. For instance, express
Individual Income Tax Return or Form IT-40EZ for Full-Year Indiana
1,000 as 1000.
Resident Filers with No Dependents. If you filed a 2013 federal Form
1040EZ, were a full-year resident of Indiana, claim only the renter’s
Enclosing schedules, W-2s, etc.
deduction and/or unemployment compensation deduction, and have
You will find an enclosure sequence number in the upper right-hand
only Indiana state and county tax withholding credits, then you should
corner of each schedule. Make sure to put your completed schedules
file the simplified Form IT-40EZ. If you are not eligible to file Form
in sequential order behind the IT-40 when assembling your tax return.
IT-40EZ, have any add-backs or other deductions or credits, you must
Do not staple or paper clip your enclosures. If you have a schedule on
file Form IT-40.
which you’ve made no entry, do not enclose it unless you have com-
pleted information on the back of it.
You are a full-year Indiana resident if you maintain your legal resi-
dence in Indiana from Jan. 1 – Dec. 31 of the tax year. You do not have
Also, enclose:
to be physically present in Indiana the entire year to be considered a
•
All W-2s and 1099s on which Indiana state and/or county tax
full-year resident. Residents, including military personnel, who leave
withholding amounts appear,
Indiana for a temporary stay, are considered residents during their
•
Any 1099G showing unemployment compensation,
absence.
•
A check/money order, if applicable.
Retired persons spending the winter months in another state may still
A note about your W-2s. It is important that your W-2 form is read-
be full-year residents if:
able. The income and state and county tax amounts withheld are
•
They maintain their legal residence in Indiana and intend to re-
verified on every W-2 form that comes in with your tax return. We
turn to Indiana during part of the taxable year,
encourage you to enclose the best copy available when you file.
•
They retain their Indiana driver’s license,
•
They retain their Indiana voting rights, and/or
•
They claim a homestead deduction on their Indiana home for
Who Should File?
property tax purposes.
You may need to file an Indiana income tax return if:
•
You lived in Indiana and received income, or
Indiana allows $1,000 for each exemption claimed on your federal
•
You lived outside Indiana and had any income from Indiana.
return, plus an additional $1,500 for certain dependent children (see
instructions on page 26 for more information). If you did not have to
Note. If you and your spouse file a joint federal tax return, you must
file a federal return, you should complete a “sample” federal return to
file a joint tax return with Indiana. If you and your spouse file separate
see how many exemptions you are eligible to claim.
federal tax returns, you must file separate tax returns with Indiana.*
If your gross income is less than your total exemptions, you are not
*Exception. In Revenue Ruling 2013-17, the U.S. Department of the
required to file. However, you may want to file a return to get a refund
Treasury and the Internal Revenue Service (IRS) ruled that same-sex
of any state and/or county tax withheld by your employer, or other
couples, legally married in jurisdictions that recognize their mar-
refundable credits, such as an earned income credit.
riages, will be treated as married for federal tax purposes. Under
Indiana law, same-sex couples are required to file separate individual
Part-year residents and full-year nonresidents
income tax returns with Indiana. Check the Department’s webpage at
If you were a part-year resident and received income while you lived
for guidance on how to properly file with
in Indiana, you must file Indiana Form IT-40PNR, Part-Year Resident
Indiana.
or Nonresident Individual Income Tax Return.
There are four types of Indiana tax returns available. The type you
If you were a legal resident of another state (exception: see next para-
need to file is generally based on your residency status. Read the fol-
graph) and had income from Indiana (except certain interest, divi-
lowing to decide if you are a full-year resident, part-year resident, or
dends, or retirement income), you must file Form IT-40PNR.
nonresident of Indiana, and which type of return you should file.
Page 7
IT-40 Booklet 2013
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