Form It-40 - Indiana Full-Year Resident Individual Income Tax Instruction Booklet - 2011 Page 12
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60Line 23
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 21 is less than zero, you have an amount due. Enter here as a
positive number and skip to line 24.
After you get a tax bill, log on to
OR
https://
and follow the
If line 15 is greater than line 14, complete the following steps:
directions
A. Subtract line 14 from line 15
Important. If using the payment plan option, penalty and interest will
and enter the total here ............................
A ______________
B ______________
be due on all amounts paid after the April 17, 2012, due date.
B. Enter any amount from line 20 .................
C. Add lines A + B. Enter total here and on
Returned checks and other types of payments
C ______________
line 23 ........................................................
If you make a tax payment with a check, credit card, debit card or
Line 24 – Penalty
electronic funds transfer, and the Department is unable to obtain
payment for its full amount when it is presented for payment, a 10
You will probably owe a penalty if your tax return is filed after the April
percent penalty of the unpaid tax or the face value of the check, credit
17, 2012, due date and you have an amount due. Penalty is 10 percent
card, debit card, or electronic funds transfer, whichever is smaller, is
(.10) of the amount due (line 23 minus line 20) or $5, whichever is
due.
greater. Exception: No penalty will be due if you have:
•
An extension of time to file;
The assessed amount will be due immediately upon receipt of the tax
•
Are filing and paying the remaining tax due by the extended filing
due notice and must be paid by certified check, bank draft or money
due date and
order. If payment is not received immediately, the penalty will be
•
Have prepaid at least 90 percent of the amount due by April 17,
increased to the face value of the intended payment or 100 percent of
2012.
the unpaid tax, whichever is smaller. Also, any permits and/or licenses
issued by the Department may be revoked if the assessed amount is not
Line 25 – Interest
paid immediately.
You will owe interest (even if you have a valid extension of time to file)
if your tax return is filed after the April 17, 2012, due date and you have
Signatures and signing dates
an amount due. Interest should be figured on the sum of line 23 minus
First, read the Authorization area on Schedule 7. Then, sign and date
line 20. Contact the Department at (317) 232-2240 or visit our website
the tax return. If this is a jointly filed tax return, both you and your
at
to get Departmental Notice #3 for the
spouse must sign and date it. Make sure to enclose the completed
current interest rate.
Schedule 7 when filing.
Line 26 – Amount due – payment options
There are several ways to pay the amount you owe.
Unresolved Problems?
Make your check, money order or cashier’s check payable to: Indiana
Department of Revenue. Just include the payment loose in the
Use the taxpayer advocate
envelope. Do not staple it to the return. Do not send cash.
As prescribed by the Taxpayer Bill of Rights, the Department has
an appointed taxpayer advocate whose purpose is to facilitate the
You may also pay using the electronic eCheck payment method. This
resolution of taxpayer complaints and complex tax issues. If you
service uses a paperless check and may be used to pay the tax due with
have a complex tax issue, you must first pursue resolution through
your Indiana individual income tax return, as well as any billings issued
normal channels, such as contacting the tax administration division
by the Indiana Department of Revenue for any tax type. To pay, go to
(317-232-2240). If you are still unable to resolve your tax issue, or a
and follow the step-by-step instructions.
tax assessment places an undue hardship on you, you may receive
You will receive a confirmation number and should keep this with your
assistance from the Office of the Taxpayer Advocate.
tax filing records. The fee for using this service is $1.
For more information, and to get required schedules if filing for an
Note. All payments made to the Indiana Department of Revenue must
offer in compromise or a hardship case, visit our website at:
be made with U.S. funds.
You may also contact the Office of the
Taxpayer Advocate directly at taxpayeradvocate@dor.in.gov, or by
You may also pay by using your American Express® Card, Discover®
telephone at (317) 232-4692. Submit supporting information and
Card, MasterCard® or VISA® by calling 1-800- 2-PAY TAX (1-800-272-
documents to: Indiana Department of Revenue, Office of the Taxpayer
9829). Or, log on to
and use your Discover®
Advocate, P.O. Box 6155, Indpls., Ind. 46206-6155.
Card, MasterCard® or VISA® to make a payment.
A convenience fee will be charged by the credit card processor based 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 12
IT-40 Booklet 2011
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