Form It-40 - Indiana Full-Year Resident Individual Income Tax Instruction Booklet - 2011 Page 57
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60Index to Instructions
Coal combustion product credit ...................................................... 44
Coal gasification technology investment credit ............................ 44
College credit ...................................................................................... 42
2011 Changes ......................................................................3
Contact us ................................................................................................4
Combined limitation instructions .....................................................49
A
Community revitalization enhan. district credit ................... 41, 45
Address change/moving? ..................................................................... 5
County credit for the elderly or permanently disabled ................. 41
Add-Backs:
County tax:
Bonus depreciation .......................................................................13
County credit for the elderly or permanently disabled ...........41
Certain trade or business deductions based on
County where you lived defined ................................................ 51
employment of unauthorized alien ............................................14
County where you worked defined ........................................... 51
Deferral of business indebtedness discharge and
General information .....................................................................51
reacquisition...................................................................................14
Military personnel ....................................................................... 51
Discharge of debt of a principal residence ................................14
Retired, homemakers or unemployed persons ....................... 51
Domestic production activities ...................................................13
Credit for local taxes paid outside Indiana ..................................... 39
Educator expense ..........................................................................14
Credit for taxes paid to other states ................................................ 42
Employer-provided educational expenses .................................14
IRA charitable distribution .........................................................15
D
Lump sum distribution ...............................................................13
Death of a taxpayer:
Motorsports entertainment complex .........................................15
Enter date of death ...................................................................... 50
Net operating loss carryforward .................................................13
Filing requirements ....................................................................... 7
Oil and gas well depletion deduction .........................................15
How to cash a refund .................................................................... 8
Other (current year conformity) .................................................15
How to sign the tax return ........................................................... 7
Qualified advance mining safety equipment ............................15
Deferral of business indebtedness discharge add-back ...................14
Qualified disaster assistance property .......................................15
Dependents, exemptions for ............................................................. 24
Qualified electric utility amortization .......................................15
Direct deposit ...................................................................................... 11
Qualified environmental remediation costs .............................16
Disability retirement deduction ....................................................... 20
Qualified film or television production .....................................16
Discharge of debt of a principal residence add-back ...................... 14
Qualified leasehold improvement property ..............................16
District offices ........................................................................................ 4
Qualified preferred stock .............................................................16
Domestic production activities deduction add-back ..................... 13
Qualified refinery property .........................................................16
Qualified restaurant property .....................................................16
E
Qualified retail improvement property .....................................16
Earned income credit:
Qualified transportation fringe expenses .................................16
Instructions .................................................................................. 27
RIC dividends to nonresident aliens ..........................................17
Tables ...............................................................................................34
Section 179 expense ......................................................................13
Economic dev. for a growing economy credit ................................ 39
Start-up expenditures ...................................................................17
Educator expense add-back .................................................................14
Student loan interest .....................................................................17
Elderly persons:
Tax add-back ..................................................................................13
County credit for the elderly or permanently disabled ......... 41
Tuition and fees .............................................................................17
County income tax - retired persons ........................................ 51
Airport development zone:
Exemption .............................................................................. 24, 25
Employee deduction .................................................................... 20
Human services deduction ........................................................ 21
Employment expense credit ....................................................... 43
Railroad retirement benefits deduction ................................... 18
Investment cost credit ................................................................. 43
Social Security benefits deduction ............................................ 18
Loan interest credit .................................................................... 44
Unified tax credit for the elderly ............................................... 26
Alternative fuel vehicle manufacturer credit ................................. 44
Electronic filing/Free File ............................................................... 4, 5
Amended return ......................................................................................5
Employer health benefit plan credit ................................................. 45
Amount you owe ................................................................................. 12
Employer-provided educational expenses add-back .......................14
Enclosing schedules ............................................................................... 6
B
Enterprise zone:
Blended biodiesel credit .................................................................... 44
About enterprise zone credits .................................................... 45
Bonus depreciation add-back ............................................................ 13
Employee deduction .................................................................... 21
Employment expense credit ....................................................... 45
C
Investment cost credit ................................................................. 45
Capital investment credit .................................................................. 44
Loan interest credit ...................................................................... 46
Certain trade or business deductions based on employment of
Estimated tax ................................................................................. 10, 26
unauthorized alien add-back ..............................................................14
Ethanol production credit ................................................................ 46
Change of address / moving? .............................................................. 5
Civil service annuity deduction ........................................................ 20
Page 57
IT-40 Booklet 2011
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