Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 8
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60Full-year residents of Kentucky, Michigan, Ohio,
Military personnel — residency
Pennsylvania or Wisconsin
If you were an Indiana resident when you enlisted, you remain an
Indiana resident no matter where you are stationed. You must report
If you were a full-year resident of Kentucky, Michigan, Ohio, Penn-
all your income to Indiana on Form IT-40.
sylvania or Wisconsin, and your only income from Indiana was from
wages, salaries, tips or commissions, then you need to file Form
If you changed your legal residence (military home of record) during
IT-40RNR, Indiana Reciprocal Nonresident Individual Income Tax
2013, you are a part-year resident and should file Form IT-40PNR.
Return.
You must also enclose a copy of Military Form DD-2058 with the
tax return. As an Indiana part-year resident you will be taxed on the
Deceased taxpayers
income you earned while you were a resident of Indiana, plus any
If an individual died during 2013, or died after Dec. 31, 2013, but be-
income from Indiana sources.
fore filing his/her tax return, the executor, administrator or surviving
spouse must file a tax return for the individual if:
If you are stationed in Indiana and you are a resident of another state,
•
The deceased was under the age of 65 and had gross income over
you won’t need to file with Indiana unless you have non-military
$1,000
income from Indiana sources.
•
The deceased was age 65 or older and had gross income over
$2,000, or
Example. Annie, who is a Kansas resident, is stationed in Indiana. She
•
The deceased was a nonresident and had gross income from Indi-
earned $1,300 from her Indiana part-time job. She’ll need to report
ana.
that income to Indiana on Form IT-40PNR.
Be sure to enter the month and day of death for the taxpayer or spouse
If you are a full-year Indiana resident in the military, your spouse is a
in the appropriate box located on Schedule 7. For example, a date of
legal resident of another state and you filed a joint federal return, you
death of Jan. 9, 2013, would be entered as 01/09/2013. Note. The date
will need to file Form IT-40PNR.
of death should not be entered here if the individual died after Dec. 31,
2013, but before filing the tax return. The date of death information
Important. Refer to the instructions on page 53 for an explanation of
will be shown on the individual’s 2014 tax return.
county of residence for military personnel.
Signing the deceased individual’s tax return
If a joint return is filed by the surviving spouse, the surviving spouse
When Should You File?
should sign his or her own name and after the signature write: “Filing
as Surviving Spouse. ”
Your tax return is due April 15, 2014. If you file after this date, you
may have to pay interest and/or penalty. See page 12 for more infor-
An executor or administrator appointed to the deceased’s estate must
mation.
file and sign the return (even if this isn’t the final return), indicating
their relationship after their signature (e.g. administrator).
Fiscal year tax returns are due by the fifteenth (15) day of the fourth
(4th) month after the close of the fiscal year. You must complete the
If there is no executor, or if an administrator has not been appointed,
fiscal year filing period information at the top of the form.
the person filing the return should sign and give their relationship to
the deceased (e.g. “John Doe, nephew”). Only one tax return should be
Extension of time to file — What if you can’t file on
filed on behalf of the deceased.
time?
You must get an extension of time to file if you:
Note. The department may ask for a copy of the death certificate, so
•
Are required to file (your income is more than your exemptions),
please keep a copy with your records.
and
•
You cannot file your tax return by the April 15, 2014 due date.
A refund check for a deceased individual
If you (the surviving spouse, administrator, executor or other) have
Whether you owe additional tax, are due a refund or are breaking
received a refund check and cannot cash it, contact the department to
even, you still need to get an extension if filing after April 15, 2014.
get a widow’s affidavit (POA-30) or a distributee’s affidavit (POA-20)
at Send the completed affidavit, the refund
If you owe…
check and a copy of the death certificate to the State Auditor’s Office so
Option 1 File Indiana’s 60 day extension of time to file, Form IT-9,
a refund check can be issued to you.
and send in a payment of at least 90 percent of the tax you expect to
owe. This must be filed and tax paid by April 15, 2014 for the exten-
sion to be valid. Then, make sure to file your tax return by June 16,
2014, paying any balance due with that filing. While interest will be
due with the final payment, penalty will be waived.
Page 8
IT-40 Booklet 2013
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