Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2012 Page 13
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64Line 24
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 line 22 is less than zero, you have an amount due. Enter here as a
After you get a tax bill, log on to
positive number and skip to line 25.
OR
https://
and follow the direc-
tions.
If line 16 is greater than line 15, complete the following steps:
Important. If using the payment plan option, penalty and interest will
A. Subtract line 15 from line 16
be due on all amounts paid after the April 15, 2013 due date.
and enter the total here ................................. A_____________
B. Enter any amount from line 21 ................... B _____________
Returned checks and other types of payments
C. Add lines A + B. Enter total here and on
line 24 ............................................................. C _____________
If you make a tax payment with a check, credit card, debit card or
electronic funds transfer, and the Department is unable to obtain pay-
Line 25 – Penalty
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,
You may owe a penalty if your tax return is filed after the April 15,
debit card, or electronic funds transfer, whichever is smaller, is due.
2013, due date and you have an amount due. Penalty is 10 percent
(.10) of the amount due (line 24 minus line 21) or $5, whichever is
The assessed amount will be due immediately upon receipt of the tax
greater. Exception: No penalty will be due if you have:
due notice and must be paid by certified check, bank draft or money
•
An extension of time to file;
order. If payment is not received immediately, the penalty will be
•
Are filing and paying the remaining tax due by the extended filing
increased to the face value of the intended payment or 100 percent of
due date and
the unpaid tax, whichever is smaller. Also, any permits and/or licenses
•
Have prepaid at least 90 percent of the amount due by April 15,
issued by the Department may be revoked if the assessed amount is not
2013.
paid immediately.
Line 26 – Interest
Signatures and signing dates
You will owe interest (even if you have a valid extension of time to file)
First, read the Authorization area on Schedule 7. Then, sign and date
if your tax return is filed after the April 15, 2013 due date and you have
the tax return. If this is a jointly filed tax return, both you and your
an amount due. Interest should be figured on the sum of line 24 minus
spouse must sign and date it. Make sure to enclose the completed
line 21. Contact the Department at (317) 232-2240 or visit our website
Schedule 7 when filing.
at
to get Departmental Notice #3 for the
current interest rate.
Taxpayer Advocate
Line 27 – Amount due – payment options
As prescribed by the Taxpayer Bill of Rights, the Department has
an appointed Taxpayer Advocate whose purpose is to facilitate the
There are several ways to pay the amount you owe.
resolution of taxpayer complaints and complex tax issues. If you have
a complex tax issue, you must first pursue resolution through normal
Make your check, money order or cashier’s check payable to: Indiana
channels, such as contacting the tax administration division (317-232-
Department of Revenue. Just include the payment loose in the enve-
lope. Do not staple it to the return. Do not send cash.
2240). If you are still unable to resolve your tax issue, or a tax assess-
ment places an undue hardship on you, you may receive assistance
You may also pay using the electronic eCheck payment method. This
from the Office of the Taxpayer Advocate.
service uses a paperless check and may be used to pay the tax due
For more information, and to get required schedules if filing for an
with your Indiana individual income tax return, as well as any billings
offer in compromise or a hardship case, visit our website at:
issued by the Indiana Department of Revenue for any tax type. To pay,
You may also contact the Office of the
go to
and follow the step-by-step instruc-
Taxpayer Advocate directly at taxpayeradvocate@dor.in.gov, or by
tions. You will receive a confirmation number and should keep this
telephone at (317) 232-4692. Submit supporting information and
with your tax filing records. The fee for using this service is $1.
documents to: Indiana Department of Revenue, Office of the Taxpayer
Note. All payments made to the Indiana Department of Revenue must
Advocate, P.O. Box 6155, Indianapolis, Ind. 46206-6155.
be made with U.S. funds.
Where to mail your tax return – use labels for
You may also pay by using your American Express® Card, Discover®
envelope
Card, MasterCard® or VISA® by calling 1-800- 2-PAY TAX (1-800-272-
You’ll find mailing labels with the envelope enclosed in this booklet.
9829). Or, log on to
and use your Discover®
Returns with payments enclosed have a different post office box
Card, MasterCard® or VISA® to make a payment.
number for mailing purposes.
A convenience fee will be charged by the credit card processor based
Where to mail your return continues on page 14.
on the amount you are paying. You will be told what the fee is and
you will have the option to either cancel or continue the credit card
transaction.
Page 13
IT-40 Booklet 2012
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