Filing your 2024 Indiana tax return doesn’t have to be daunting when you know which federal and state tax forms to use and where to find them. Whether completing your federal return with the IRS or tackling your state return through the Indiana Department of Revenue (DOR), this guide will show you how to prepare, access, and download every required form. You’ll learn to report your income and calculate what you owe in state and county revenue to file on time and avoid penalties.

This step-by-step guide is designed for all taxpayers—individuals, sole proprietors, and small business owners—who need clear instructions on filing and payment. You’ll discover how to gather W-2 and 1099 statements, run through federal taxes first, then switch to Indiana state forms like IT-40, IT-40PNR, or IT-40RNR. We’ll cover how to mail paper returns or e-file through the DOR’s INTIME system and explain payment options so you know exactly when and how to pay any balance due.

By following each step of this guide, you’ll confidently prepare your tax return for the year, review common mistakes, and find answers to every question about filing deadlines, estimated payments, and available credits. From downloading the correct forms to reporting your final tax liability, you’ll have everything you need to complete your Indiana state return accurately and on time.

Overview of Indiana State Income Tax for 2024

Who Needs to File

Indiana law requires you to file a state return if you must file a federal return and have an Indiana connection. Residency categories include:

  • Full-Year Residents: File Form IT-40 if you maintained legal residence in Indiana from January 1 through December 31, 2024, even if you were temporarily out of state.
  • Part-Year Residents: File Form IT-40PNR if you moved into or out of Indiana during 2024 and earned income during your period of residence.
  • Nonresidents with Indiana Income: File Form IT-40PNR if you lived outside Indiana but earned wages, rental income, or other income sourced to Indiana.
  • Reciprocal State Residents: If you live in Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin and only earned wages, salaries, tips, or commissions from Indiana employers, file Form IT-40RNR.

Income Thresholds and General Filing Rule

While Indiana does not publish strict dollar thresholds, it’s safest to file whenever your federal adjusted gross income exceeds $1,000 or when you must file a federal return. Filing ensures you report all income subject to Indiana state tax and avoid late-filing or late-payment penalties.

Key Updates for Tax Year 2024

Indiana tax law for 2024 includes several notable changes:

  • Reduced State Tax Rate: The individual income tax rate dropped to 3.05% for 2024, down from previous years.
  • Upcoming Rate Reduction: The rate will decrease to 3.00% in 2025 as part of the state’s multi-year plan to ease the tax burden.
  • New Taxpayer Receipt: Through INTIME, filers can now download a “Taxpayer Receipt” showing precisely where their state tax payments are allocated.

These changes may affect your overall tax owed and are automatically reflected when you complete state tax forms for Indiana in 2024.

Important Deadlines

Timely filing and payment help you avoid penalties and interest. Missing these deadlines can lead to failure-to-file and failure-to-pay penalties, which accrue daily and increase the amount you owe. To avoid surprises, set calendar reminders and review annual deadlines ahead of time:

  • Filing Deadline: April 15, 2025, for calendar-year filers.
  • Extension Deadline: October 15, 2025, if you file Form IT-9 by April 15. Any tax owed remains due on April 15.
  • Estimated Payments: For those who pay quarterly, they are due January 15, April 15, June 15, and September 15, 2025.

Indiana extends the due date to the next business day if any deadline falls on a weekend or holiday.

Choosing the Right Form

Selecting the right Indiana tax form ensures accurate reporting and smooth processing. Generally, full-year residents use IT-40, part-year residents and nonresidents use IT-40PNR, and reciprocal-state residents use IT-40RNR:

  • Form IT-40 for Full-Year Residents: Required schedules include Schedule 3 (Exemptions), Schedule 7 (Additional Information), and CT-40 (County Tax). Additional schedules (1, 2, 5, 6, IN-DEP) apply if you have add-backs, deductions, credits, or dependents.
  • Form IT-40PNR for Part-Year/Nonresidents: Required schedules include Schedule A (Income Proration), Schedule D (Exemptions), Schedule H (Additional Information), and CT-40PNR (County Tax).
  • Form IT-40RNR for Reciprocal Residents: This is a simplified form for residents of Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin who only received Indiana wages, salaries, tips, or commissions.
  • Other Common Forms:
    • Form ES-40: For quarterly estimated tax payments.
    • Form IT-9: To request a filing extension.
    • Form SC-40: For the Unified Tax Credit for the Elderly.
    • Schedule IN-W: To report Indiana withholding statements.

All 2024 forms and instructions are available for download at the Indiana Department of Revenue website.

Step-by-Step Filing Instructions

Step 1: Gather Required Documents

Assemble your federal Form 1040, all W-2 and 1099 statements, last year’s Indiana return, and records of any estimated ES-40 payments made in 2024. Having everything on hand speeds up the filing process and reduces errors.

Step 2: Complete Your Federal Return First

Finish your federal taxes with the IRS to establish your adjusted gross income (AGI), which Indiana uses as the starting point for your state return. Many tax software solutions will carry this information directly to your state forms.

Step 3: Fill Out Personal Information

Enter your name, Social Security number, address, filing status, and dependents exactly as shown on your federal return. Consistency ensures the Indiana DOR processes your forms without delays.

Step 4: Calculate Indiana Taxable Income

Start with your AGI, then apply any required Indiana add-backs or subtractions on Schedules 1 and 2 (or Schedule A if you file IT-40PNR). This determines the income subject to the 3.05% state tax rate.

Step 5: Determine Exemptions

Claim a $1,000 exemption for yourself (and your spouse if filing jointly) plus $2,500 per dependent, with additional exemptions for taxpayers age 65 or older or legally blind. Exemptions lower your taxable income and overall tax liability.

Step 6: Compute Tax Owed

Multiply your Indiana taxable income by 3.05% and add any county tax based on your January 1, 2024, residence. This calculation gives your total state and county tax due.

Step 7: Apply Credits and Withholding

Report Indiana's withholding from W-2s and 1099s on Schedule 5 and any estimated payments from ES-40. Include applicable credits—such as property tax relief or education credits—to reduce your balance owed.

Step 8: Complete and Attach Required Schedules

Attach Schedules 3, 7, and CT-40 (or CT-40PNR) plus any additional schedules triggered by your situation. Review all forms to ensure accuracy before e-filing or mailing your return.

Filing Your Return

Electronic Filing (Recommended)

E-file your state return through the DOR’s INTIME portal or IRS-approved software to enjoy built-in error checks, faster processing, and immediate access to payment receipts. This method lets you securely pay your balance, download a confirmation, and track your filing online.

Paper Filing

Print and complete your Indiana tax forms, include any required payment vouchers, and mail everything to the appropriate address:

  • If you owe tax or include payment:
    Indiana Department of Revenue
    P.O. Box 7224
    Indianapolis, IN 46207-7224
  • If you expect a refund or have no balance due:
    Indiana Department of Revenue
    P.O. Box 40
    Indianapolis, IN 46206-0040

Use certified mail or another trackable service, and retain copies of your return and proof of mailing for your records.

Making a Payment

Online Payment through INTIME

Use the DOR’s INTIME system to pay your state tax balance in Indiana quickly and securely. You can access your payment history, choose from ACH/e-check (no fee) or credit/debit cards (fees apply), and download a receipt immediately for your records.

Payment by Check or Money Order

Make your check or money order payable to “Indiana Department of Revenue,” include your SSN, tax year (2024), and daytime phone, and mail it with any payment voucher. Send payments to:


Indiana Department of Revenue
P.O. Box 7224,
Indianapolis, IN 46207-7224

Use certified mail or tracking to confirm delivery and avoid late-payment penalties.

Payment Deadlines and Penalties

  • Deadlines: Your full balance for the 2024 Indiana state return is due by April 15, 2025, and estimated payments must be made quarterly on January 15, April 15, June 15, and September 15, 2025. If any deadline falls on a weekend or holiday, the due date shifts to the next business day to ensure timely payment.
  • Penalties: Indiana imposes a 10% failure-to-pay penalty on unpaid balances, a 5% failure-to-file penalty per month (up to 25%) on late returns, and interest on any amount owed. Paying your state tax liability through INTIME or by mail at the required dates helps you avoid these fees and additional revenue department notices.

Tracking Your Refund or Balance Due

Check Refund Status Online

Log in to the DOR’s INTIME portal and use the “Where’s My Refund?” tool to report your Social Security number, tax year, and expected refund amount. You’ll access real-time updates on your Indiana state return’s processing status and payment date.

By Phone

Call the Indiana Department of Revenue automated refund line at 317-232-2240, select option 3, and provide your SSN and tax year. This service lets you quickly determine when your refund is issued or if additional information is required.

View Outstanding Balances

Access your account in INTIME to review any balance due, payment history, and notices from the DOR. You can download or mail payment vouchers directly from the portal to ensure timely payment and avoid penalties.

Special Considerations for Small Business Owners

Sole Proprietors

  • Report Business Income: Report your net business income from federal Schedule C on Form IT-40 to calculate Indiana taxable income. This ensures you accurately document all revenue and deductible expenses to determine what you owe. Proper bookkeeping helps you avoid mistakes and reduces your state tax liability.

Single-Member LLCs

  • Pass-Through Tax Treatment: Indiana treats single-member LLCs as sole proprietorships for state tax purposes, so report business income on your Form IT-40 without filing a separate state return. This simplifies your filing process but requires you to complete the exact schedules for add-backs and deductions.

Business Registration Requirements

  • Obtain a DOR Account: Register for a business tax account with the Indiana DOR via the INBiz portal if you have employees, collect sales tax, or exceed gross receipts thresholds. This gives you access to withholding and sales tax forms, filing instructions, and online account management.

Quarterly Estimated Payments

  • Schedule ES-40 Payments: Use Form ES-40 or the INTIME portal to make quarterly estimated tax payments on January 15, April 15, June 15, and September 15, 2025, when you expect to owe over $1,000. Timely payments help you avoid underpayment penalties and keep your state tax account in good standing.

Final Filing Checklist

Completed All Required Indiana State Tax Forms 

Ensure you have downloaded and filled out all state tax forms for Indiana and any federal return schedules needed to report your income accurately. Review each form’s instructions to confirm you haven’t missed schedules or attachments required by the DOR.

Reviewed Calculations

Double-check your calculations for taxable income, exemptions, credits, and county tax to confirm what you owe. Running through each step ensures you pay correctly and avoid underpayment penalties.

Attached Supporting Documents

Compile all W-2s, 1099s, and schedules (including business documents if applicable) with your state return. Having these records accessible helps the DOR verify your reported revenue and deductions.

Payment or Voucher Included

Prepare your payment—whether by ACH, credit/debit card, or check—and include any payment vouchers if filing by mail. Confirm you’ve specified your SSN, tax year, and mailing address on each form.

Choose Filing Method and Addressed Envelope 

Decide whether to e-file via INTIME or mail your return to the correct DOR office address. If mailing, use the appropriate P.O. Box and a trackable mailing service to confirm delivery.

Saved Copies for Records

Keep a copy of your completed state and federal returns, including all schedules, receipts, and proof of payment. If the IRS or Indiana DOR requests a review, store these documents for at least four years.

Frequently Asked Questions

What if I missed the April 15 deadline?

If you miss the April 15, 2025, filing deadline for your Indiana tax forms, immediately prepare and file your Form IT-40 or IT-40PNy to limit penalties. The Indiana DOR charges a 5% failure-to-file penalty per month (up to 25%) plus interest on taxes owed. Mail or e-file your return, include payment for any balance due, and review the instructions to avoid further fees.

Can I e-file for free?

You may qualify for free e-filing of federal taxes and Indiana state tax forms if your federal adjusted gross income is $79,000 or less via IRS Free File, which includes your state return. Many approved tax software providers also offer complimentary state return e-filing after you pay for your federal return. Always review eligibility requirements and download approved software from the DOR website.

What deductions are most commonly missed?

Taxpayers often overlook deductions that reduce Indiana taxable income, such as property tax paid on vehicles, college tuition credits, retirement contributions, moving expenses for military service, and charitable donations. Before completing your state return, review your federal return’s Schedule A and Indiana add-back schedules to find credits you can apply. Proper documentation ensures you don’t overpay in revenue and minimizes your debt.

How do I request an extension?

To request a six-month extension, download and complete Form IT-9 from the Indiana DOR site and file it by April 15, 2025. This grants you until October 15, 2025, to submit your 2024 state return, but any tax payment is still due April 15. Pay estimated taxes via INTIME or mail a check to avoid late-payment penalties, and keep proof of filing and payment.

Can I file jointly if I moved mid-year?

Your filing status on the federal and Indiana state returns must match—joint or separate. If you moved into or out of Indiana in 2024, use Form IT-40PNR; otherwise, full-year residents use IT-40. Complete the appropriate form, report income and exemptions, include required schedules, and file with the DOR office. Your joint filing choice remains consistent regardless of residency changes.

What if I have income from multiple states?

If you earn income across state lines, file a tax return in each jurisdiction where you earned it. Use Indiana’s Form IT-40PNR to report Indiana-sourced wages and claim credits for taxes paid to other states, avoiding double taxation. Download and complete the required schedules, submit payment or withholdings to the DOR, and review your federal return for consistency in reporting total income.

How long should I keep my tax records?

Keep your Indiana state and federal tax returns, W-2s, 1099s, schedules, and supporting documents for at least four years after filing. The Indiana DOR recommends six years if you have an underreported income of more than 25%. Retain property or investment records for asset transactions until you sell the assets, plus the required retention period. Always store both paper and digital copies safely.

What if I need help completing my state return?

If you need assistance, access the Indiana Department of Revenue’s INTIME portal or call the DOR office for guidance on completing forms, payments, and filing. You can also work with a qualified tax professional or visit a VITA site for free help if you qualify. Following official DOR instructions ensures you file accurately, report income correctly, and avoid penalties on your state return.