Filing your Indiana state tax return for 2014 meant working with specific Indiana state tax forms, IRS reports, and state deadlines that were different from those for federal taxes. Many taxpayers found it challenging to prepare the correct forms, review their income, and figure out whether they owed additional payment or were due a refund. Finding the right instructions and completing the return correctly helped avoid delays and penalties.
The 2014 tax year brought several changes. Same-sex couples were required to match their state return filing status with their federal return, new payment deadlines were confusing, and credits were consolidated into a single schedule. These updates left individuals and small business filers adjusting to rules that differed greatly from previous years. Knowing which forms to download and how to report income became more important than ever.
This guide is designed to help Indiana residents confidently prepare, review, and mail their 2014 state return. You’ll find step-by-step instructions from the Department of Revenue (DOR) covering what is required, how to report your federal income on Indiana forms, and when payment is due. Whether you file online or by mail, following these recommendations can save time and ensure your return is accurate.
Overview of Indiana State Tax Return for 2014
Who Must File
In 2014, full-year Indiana residents faced specific filing requirements based on income and withholding status. The rules were straightforward but had important exceptions that many taxpayers missed.
- Single filers: You must file if your gross income exceeded the $1,000 personal exemption threshold. This requirement ensures all residents pay their fair share of state taxes on income above basic living expenses.
- Married couples: When the combined income exceeds $2,000, both spouses need to file jointly. Filing jointly often results in lower tax liability than filing separately.
- Anyone with withholding: You must file regardless of income if employers withhold Indiana state or county taxes. Filing is the only way to get back any excess withholding as a refund.
- Part-year residents: Different rules apply based on Indiana-source income during residency. This prevents double taxation while ensuring you pay Indiana taxes on income earned in the state.
Income Thresholds and Exemptions
The 2014 exemption amounts determined both filing requirements and final tax calculations. These numbers directly reduced Indiana residents' taxable income.
- Basic exemptions: Single taxpayers receive $1,000, while married couples filing jointly receive $2,000. These amounts represent the state's recognition of basic living costs before taxation begins.
- Child exemptions: Each qualifying dependent child receives an extra $1,500 in taxable income reduction. This larger exemption acknowledges the higher costs of raising children.
- Below-threshold filers: You should still file if taxes were withheld from your paychecks. Without filing, you forfeit any refund the state owes you.
- Special exemptions: Age over 65, blindness, or disability sometimes qualify for an additional $1,000 exemption. These extra deductions help offset medical costs and reduce earning capacity.
Key Changes Compared to 2013
Indiana made several adjustments for 2014 that affected return preparation. Taxpayers familiar with previous years had to relearn certain procedures.
- Extension timeline: The deadline was moved to November 16, 2015, adding 30 days beyond the federal extension period. This gave taxpayers extra time to gather documents but confused many about when payments were due.
- Marriage equality impact: For the first time, same-sex couples had to file using matching federal and state statuses. This change followed federal court decisions and prevented conflicts between federal taxes and state filings.
- Credit consolidation: Multiple credit schedules merged into the new Schedule IN-OCC form. While this simplified the overall process, it required learning new procedures.
- Electronic filing growth: More taxpayers gained access to free INfreefile program options. Electronic filing reduced errors and sped up refund processing significantly.
Where to Get Indiana State Tax Forms
Indiana Form IT-40 vs IT-40EZ
Choosing between IT-40 and IT-40EZ depended on your tax complexity. Many taxpayers picked the wrong form and had to start over.
- IT-40EZ qualification: This form can be used only by full-year residents who filed a federal 1040EZ with basic deductions like rent. The simplified format saves time but limits available deductions and credits.
- IT-40 requirements: Anyone with multiple income sources, various credits, or out-of-state interest must use the standard form. This longer form accommodates complex tax situations but takes more time to complete.
- Form selection consequences: Picking the wrong form delays processing and sometimes requires filing amendments. The DOR rejects incorrectly chosen forms rather than converting them.
Official Form Links
The Indiana Department of Revenue provided downloadable 2014 forms through their website’s forms page. Getting the correct version of the year was critical since forms changed annually.
- Primary forms of access: IT-40 and IT-40EZ download directly with complete instruction booklets included. Instructions contain essential information like county codes and school corporation numbers.
- Additional schedules: Add-backs, deductions, and credits require separate downloads as needed. To avoid confusion, only download schedules that apply to your specific situation.
- Version verification: Using the wrong year forms guarantees rejection by the processing center. Always confirm "2014" appears on every form and schedule you use.
Alternative Ways to Get Forms
Paper forms remained available at physical locations for those without internet access or preferring hard copies.
- District office locations: Twelve DOR offices across Indiana stock all necessary forms during business hours. Staff can answer questions and guide form selection.
- Library availability: Most public libraries maintain tax form displays from January through April. Selection varies by location, so calling ahead saves wasted trips.
- Phone requests: The department mails forms upon request, but delivery takes 7-10 business days. This option works for early filers but not those near the deadline.
Step-by-Step Instructions to Complete the Indiana Tax Return
Before You Begin
Preparation saves hours of frustration later in the process. Having everything ready prevents constant interruptions to search for missing information.
- Federal completion requirement: You must finish your federal taxes first since Indiana references specific IRS form lines. The state return pulls your adjusted gross income and other key figures directly from federal forms.
- Document collection: Gather all W-2s showing Indiana withholding, 1099s, rental receipts, and estimated payment records. Missing documents cause math errors and potential audits.
- Information verification: Check that Social Security numbers and addresses match all paperwork exactly. Mismatched information triggers automatic rejection by processing systems.
Step 1: Personal Information and Filing Status
Enter your name in capital letters as shown on your Social Security card, avoiding apostrophes or special characters. Your Indiana filing status must match your federal return—the state doesn't allow different choices between federal and state returns.
Step 2: School Corporation and County Codes
Look up your four-digit school corporation number based on your January 1, 2014, address in the instruction booklet. Enter two-digit county codes for residence and work locations to determine local tax distribution and rates.
Step 3: Income Calculation
Start with your federal AGI from Form 1040 line 37, Form 1040A line 21, or Form 1040EZ line 4. Complete Schedule 1 for add-backs like state tax refunds, then Schedule 2 for Indiana deductions, including unemployment compensation and renter's deduction.
Step 4: Exemptions and Tax Calculation
Complete Schedule 3 to claim your $1,000 personal exemption (or $2,000 for joint filers) plus $1,500 per dependent child. Multiply your taxable income by 3.4% for state tax, then complete Schedule CT-40 for county tax calculations.
Step 5: Credits and Payments
Enter Indiana withholding from W-2 boxes 17 and 19, including all employers. Complete Schedule 5 for any credits, like earned income credit, then subtract total payments from tax owed to find your refund or balance due.
Common Mistakes to Avoid
Mathematical errors remain the top reason for return rejection and delays. Double-checking prevents weeks of additional processing time.
- Calculation errors: Round all amounts to whole dollars and verify every math operation twice. Even minor errors trigger manual review, which delays refunds by weeks.
- Missing schedules: Include all required schedules, even if they show zero amounts. Processors must reject incomplete returns and not assume blank schedules mean zero.
- Wrong county codes: Use your January 1, 2014, location, not your current address or year-end location. If the codes are incorrect, county taxes go to the wrong jurisdiction.
- Signature problems: Both spouses must sign joint returns with names matching Social Security cards exactly. Unsigned returns cannot be processed and will be returned by mail.
- W-2 attachment: Include all W-2 forms showing Indiana withholding in proper order without staples. Missing W-2s prevent verification of withholding claims.
How to File Your Return
Online Filing Options
Electronic filing through Indiana's INfreefile program speeds processing and reduces errors. The system catches mistakes before submission, preventing rejections.
- Processing speed: Electronic returns are processed in 10-14 days versus 10-12 weeks for paper returns. Direct deposit adds another week of time savings over paper checks.
- Accuracy advantage: Built-in error checking achieves 98% accuracy compared to 80% for paper returns. The software validates entries and calculations before transmission.
- Confirmation benefits: You will receive immediate acknowledgment that the DOR has accepted your return. Paper filers wait weeks wondering if their return arrived.
- Free qualification: Most taxpayers with simple returns qualify for free electronic filing. Paid software becomes necessary only for complex business income or multiple state filings.
Paper Filing – Mailing Instructions
Taxpayers choosing paper returns must follow specific mailing procedures. Different addresses apply based on whether you include payment.
- Payment address: Returns with checks or money orders go to P.O. Box 7224, Indianapolis, IN 46207-7224. This special lockbox processes payments faster than the regular address.
- Standard address: Returns expecting refunds or without payment should be mailed to P.O. Box 40, Indianapolis, IN 46206-0040. This facility handles the bulk of return processing.
- Mailing rules: Never use staples or paper clips that jam processing machines. Keep copies of everything since mail occasionally gets lost.
- Certified mail: Consider accredited mail with a return receipt near the deadline for proof of timely filing. Regular mail works fine if you mail several days early.
Filing Deadline
The April 15, 2015, deadline applied to all 2014 Indiana returns. Missing this date triggered penalties unless you filed an extension.
- Standard deadline: Returns must be postmarked by April 15, 2015, to avoid late filing penalties. The postmark date matters more than when the DOR receives your return.
- Extension option: Form IT-9 or federal Form 4868 filed by April 15 extends your deadline to November 16, 2015. Extensions give extra filing time but not payment time.
- Payment requirement: Even with an extension, you still owe payment by April 15. Interest and penalties accrue on any unpaid balance after the original deadline.
How to Make a Payment
Payment Options Available
Indiana accepts various payment methods for your 2014 tax bill. Each option has different processing times and fees.
- Check or money order: Make it payable to "Indiana Department of Revenue" and include it with your return without stapling. This traditional method costs nothing but takes longer to process.
- Electronic check: Pay online for just a $1 fee with immediate confirmation of receipt. This option provides documentation without waiting for canceled checks.
- Credit card options: All major cards are accepted by phone or online, though convenience fees apply. Card payments help if you lack funds, but you must stop penalties from accruing.
- Processing speed: Electronic payments clear within 2-3 business days versus 5-7 days for mailed checks. Faster processing stops interest charges on late payments sooner.
Installment Payment Plans
Taxpayers unable to pay their full balance can request payment arrangements. These plans prevent aggressive collection actions.
- Application timing: Wait for your official tax bill before requesting a payment plan. The bill shows your exact balance, including any penalties and interest.
- Ongoing costs: Interest and penalties keep accruing during your payment plan period. Paying faster saves money even with an approved arrangement.
- Plan requirements: Missing payments cancel your arrangement and accelerate the full balance. The department then pursues standard collection procedures, including liens.
Payment Due Dates and Penalties
Understanding penalty calculations helps minimize extra charges on late payments. Different rules apply based on your filing status.
- Standard penalty: Late payments trigger a 10% penalty or $5 minimum, whichever is greater. This penalty applies immediately after April 15 unless you qualify for exceptions.
- Interest accumulation: Daily interest compounds on unpaid balances regardless of extension status. Current rates vary but typically range from 3% to 9% annually.
- Extension exception: No penalty applies if you filed an extension, paid 90% by April 15, and filed by November 16. You still owe interest, but avoid the 10% penalty.
- Waiver possibilities: First-time penalty waivers sometimes apply for taxpayers with good compliance history. Written requests explaining circumstances may succeed.
How to Track Your Refund or Balance Due
Phone Options
Indiana provides both automated and live assistance for refund inquiries. Having specific information ready speeds up the process.
- Automated system: Call 317-233-4018 anytime for a recorded refund status using your SSN and refund amount. This system updates daily with the latest processing information.
- Live assistance: Representatives at 317-232-2240 answer complex questions weekdays from 8 a.m. to 4:30 p.m. They access detailed account information that is unavailable through automation.
- Required information: Have your Social Security number, exact refund amount, and tax year ready. Without these details, representatives cannot access your account.
Expected Processing Times
Refund timing depends heavily on your filing method and payment choice. Paper returns take significantly longer than electronic filing.
- Electronic returns: For accurate, complete electronic returns, refunds are usually within 10-14 days. Problems or missing information extend this timeframe considerably.
- Paper returns: Allow 10-12 weeks due to manual data entry and verification requirements. Peak season paper returns sometimes take even longer.
- Direct deposit speed: Electronic deposit arrives 7-10 days faster than mailed checks. Paper checks also risk mail delays or delivery problems.
Important Notes About Refunds
Several factors can reduce or delay your expected refund. Understanding these issues prevents surprise and frustration.
- Refund offsets: Outstanding state debts automatically reduce refunds before you receive them. Common offsets include old tax bills, student loans, and child support.
- Filing deadline: You lose your 2014 refund if you file after April 18, 2017. This three-year statute of limitations cannot be waived regardless of circumstances.
- Joint return impact: Either spouse's debt can offset the joint refund. Injured spouse claims don't apply to state refund offsets.
- Offset notices: You receive a written explanation when refunds are reduced or eliminated. These notices identify which agency received your money.
Final Filing Checklist
Required Items Checklist
Review every element before submitting your 2014 return. This final check prevents costly delays and rejections.
- Signature verification: Both spouses must sign joint returns using names that exactly match their Social Security cards. Signatures in the wrong box or missing entirely cause automatic rejection.
- Schedule order: Arrange all schedules numerically (1, 2, 3, etc.) directly behind the primary return. Incorrect order confuses processors and delays handling.
- School corporation code: Verify that your four-digit code matches your residence address as of January 1, 2014. Wrong codes send education funding to incorrect districts.
- County accuracy: Double-check that residence and work county codes reflect locations on January 1, 2014. These determine local tax rates and distributions.
- W-2 inclusion: Attach every W-2 showing Indiana withholding in boxes 17 or 19. Missing W-2s prevent verification of withholding claims and delay refunds.
- Payment attachment: If you owe additional tax, include checks or money orders without stapling. Write your SSN and "2014 Form IT-40" on the payment.
- Banking details: Verify that the RIF routing and account numbers for direct deposit match your checkbook exactly. Wrong numbers cause failed deposits, and paper checks were mailed instead.
- Copy retention: Make complete copies of everything before mailing for your records. You need these if questions arise or amendments become necessary.
Frequently Asked Questions
What was the filing deadline for the 2014 Indiana state return?
For all 2014 Indiana state tax returns, the standard deadline was April 15, 2015. However, taxpayers could receive an automatic extension until November 16, 2015, by filing Form IT-9 or federal Form 4868. Extensions provided additional time to file, but not to pay taxes owed. Interest and penalties accrued on unpaid balances after April 15.
Can I still file my 2014 Indiana tax return now?
Due to the statute of limitations, you cannot receive a refund for 2014 returns filed after April 18, 2017. However, you should still file your 2014 tax return if you owe taxes to prevent additional penalties from accruing. The Indiana Department of Revenue can still collect taxes owed, regardless of how late you file your return.
What happens if I file late for 2014?
Late filing incurs a 10% penalty or a $5 minimum on any unpaid tax balance. Interest charges also apply to all amounts paid after April 15, 2015. These charges continue accumulating until you pay the full balance. Contact the department about payment plans if you cannot pay the full amount immediately.
How do federal taxes affect my 2014 Indiana state return?
Your Indiana return starts with figures from your federal taxes, especially your adjusted gross income. Items reported to the IRS flow directly into state calculations, and certain deductions or add-backs are based on your federal report. Completing your federal return first makes it easier to prepare your Indiana forms correctly and avoid mistakes that could change what you owe or the refund you receive.
Do I need to file if I only received Social Security benefits?
Indiana does not tax Social Security benefits, so you need not file based solely on this income. However, you must file if you have other income exceeding your exemption amount ($1,000 single, $2,000 married filing jointly). File if Indiana taxes were withheld from any source to claim your refund.
Why is filing my federal return important before filing my 2014 Indiana state taxes?
Indiana requires you to finish your federal return first because many entries on the state forms reference figures from it, such as your federal adjusted gross income. Filing the federal return provides the foundation for calculating state income, deductions, and exemptions. Without it, you could risk errors, missing credits, or delays in processing your Indiana return.
What if I moved counties in 2014—how does that affect my taxes?
Your county tax calculation only uses your residence and work locations on January 1, 2014. Moving after that date does not change your 2014 county tax obligations. Use the county codes for where you lived and worked on January 1 when completing Schedule CT-40. Your 2015 return will reflect your new county location.
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