Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 9
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60Option 2 If you have filed for a 6 month federal extension of time to
Military personnel in a presidentially declared combat zone have an
file (Form 4868) with the IRS, you are not also required to file for a
automatic extension of 180 days after they leave the combat zone. In
state extension (via Form IT-9). Make sure to file your tax return by
addition, if they are hospitalized outside the United States because of
Nov. 17, 2014 (Indiana allows for an additional 30 days), paying any
such service, the 180-day extension period begins after being released
balance due with that filing. While interest will be due with the final
from the hospital. The spouse of such service member must use the
payment, penalty may be waived if at least 90 percent of the tax you
same method of filing for both federal and Indiana (e.g. single or
expected to owe was paid by the April 15, 2014 original filing due date.
joint). When filing the return, write “Combat Zone” across the top of
the form (above your Social Security number).
If you don’t owe…
You’ll need to file for an extension if:
Note. Valid extensions are only for filing purposes. Interest will be due
•
You are due a refund, or
on any tax that remains unpaid during the extension period.
•
You don’t expect to owe any tax when filing your tax return, and
•
You are unable to file your return by April 15, 2014.
Form IT-40: Line-by-line instructions
There are two ways to accomplish this:
•
If you have a valid federal extension, Form 4868, you automati-
Important. You must complete your federal income tax return
cally have an extension with Indiana and do not have to file for a
(Form 1040, 1040A or 1040EZ) before starting your Indiana income
separate state extension (Form IT-9).
tax return. Line numbers from your federal income tax return are
•
If you do not have a valid federal extension, file Form IT-9 by
referenced in many of the following instructions. While every effort
April 15, 2014.
has been made to make the instructions as clear as possible, some-
times the line numbers change on the federal income tax return after
Extension filing deadline.
the Indiana forms are finalized. Please contact us if you are unsure as
•
State Form IT-9 extends your state filing time to June 16, 2014.
to whether or not you are looking at the correct line on your federal
•
Federal Form 4868 extends your state filing time to Nov. 17, 2014.
income tax return (see page 4 of this booklet for contact information).
•
If you have both extensions (state and federal), the extended state
filing time to file is Nov. 17, 2014.
When not to fill in a line
If you do not have an entry for a particular line, leave it blank. Do not
Will you owe penalty and/or interest?
use dashes, zeros or other symbols to indicate that you have no entry
Interest is owed on all amounts paid after April 15, 2014. See page 12
for that line.
for instructions on how to figure interest.
Line 1 – Federal adjusted gross income
Penalty will not be owed if you have:
Enter the adjusted gross income from your federal Form 1040 (line
•
By April 15, 2014, paid 90 percent of the tax you expect to owe,
37), 1040A (line 21), or 1040EZ (line 4). If you were not required to
•
Filed your tax return within the extension filing time, and
file a federal return, complete a “sample” federal return and report the
•
Pay any remaining amount due with that filing.
amount you would have shown on your federal return if you had been
required to file.
Indiana’s Extension of Time to File, Form IT-9
Get Indiana’s extension Form IT-9, and mail it (including any payment
Important. In Revenue Ruling 2013-17, the U.S. Department of the
due) by April 15, 2014. You may get Form IT-9 online at
Treasury and the Internal Revenue Service (IRS) ruled that same-sex
You may also file for an extension (if mak-
couples, legally married in jurisdictions that recognize their marriages,
ing a payment) online at
(make sure to do
will be treated as married for federal tax purposes. Under Indiana law,
this by April 15, 2014).
same-sex couples are required to file separate individual income tax
returns with Indiana. Check the department’s webpage at
Where to report your extension payment.
for guidance on how to properly file with
Add your state extension payment to any estimated tax paid. Report
Indiana.
the total on Schedule 5, line 3.
When reporting a loss or negative entry, use a negative sign. Example.
Remember, 90 percent of the tax due to Indiana must still be paid by
Write a $125 loss as -125.
April 15, 2014. Interest will be due on any tax that remains unpaid
during the extension period.
Line 2 – Add-backs
Enter on this line any add-backs from Schedule 1: Add-Backs. Instruc-
Military personnel on duty outside of the United States and Puerto
tions for Schedule 1 begin on page 13. Make sure to enclose Schedule
Rico on the filing due date are allowed an automatic 60 day extension
1 when filing.
of time to file. A statement must be enclosed with the return verifying
that you were outside of the United States or Puerto Rico on April 15,
2014.
Page 9
IT-40 Booklet 2013
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