This guide helps individuals prepare and file their Indiana state tax forms for 2013. It explains how your federal adjusted gross income and other federal tax items feed into Indiana calculations, which types of income you must report to the state, and how filing and payment obligations interact with the IRS and the Indiana Department of Revenue (DOR). Whether you expect a refund or owe taxes, these straightforward instructions will show which forms are required and how to complete them accurately.
You will find step-by-step guidance on choosing the correct form, completing required schedules, and reviewing calculations before submission. The article explains where to find official forms and instruction booklets and which documents to gather to properly prepare and report income, withholding, credits, and county tax. We recommend following the checklist in this guide to avoid common errors and decide whether electronic or paper filing best fits your situation.
Before you begin, note key deadlines, payment expectations, and how penalties or interest are applied if you do not pay on time. If you need to amend a return or review a previously filed return, the guide explains how to correct mistakes and what information is required to support changes. Use this resource to confidently complete your Indiana return, and consult DOR and IRS sources for authoritative information when questions arise.
Understanding who must file an Indiana return and the specific requirements for 2013 helps you determine your filing obligations and prepare accordingly.
Full-year Indiana residents must file if their gross income exceeds their total exemptions, which typically means filing if they earned more than $1,000 as a single person or $4,000 for married couples filing jointly. Part-year residents who lived in Indiana for any portion of 2013 and received income while residing in the state must file using Form IT-40PNR. Nonresidents who earned income from Indiana sources, excluding specific interest, dividends, or retirement income, are required to file and report their Indiana-source income.
For 2013, Indiana allowed $1,000 for each exemption claimed on your federal return, plus an additional $1,500 for qualifying dependent children under specific age and relationship requirements. These exemption amounts determine whether your gross income triggers a filing requirement, with higher exemption totals allowing higher income before filing becomes mandatory.
The 2013 tax year introduced significant changes that affected how individuals prepared their returns and calculated their tax liability. All 92 Indiana counties, including Lake County as the final adopter, now impose county taxes for the first time, requiring all residents to complete the CT-40 county tax schedule regardless of their location within the state.
Selecting the appropriate form depends on your residency status and income complexity. Different forms are designed for specific taxpayer situations.
Form IT-40 serves full-year Indiana residents with standard or complex tax situations. At the same time, Form IT-40EZ provides a simplified option for full-year residents under age 65 with straightforward income from wages, salaries, tips, unemployment compensation, and limited interest income. Form IT-40PNR accommodates part-year residents and nonresidents with Indiana-source income, requiring more detailed calculations to determine the proper allocation of income subject to Indiana tax.
Form IT-40 filers must include Schedules 3 & 4 (Exemptions and Other Taxes), Schedule 7 (Additional Required Information), and CT-40 (County Tax Schedule) with every return submission. Optional schedules include Schedule 1 for federal add-backs, Schedule 2 for Indiana-specific deductions, Schedule 5 for tax credits, Schedule 6 for offset credits, and Form IN-DEP for additional dependent information when claiming qualifying dependents.
The Indiana DOR provided comprehensive instruction booklets for each form type, including detailed line-by-line guidance and examples for common filing scenarios. All forms were available as fillable PDF documents that allowed taxpayers to complete returns electronically before printing, ensuring neat and legible submissions that reduced processing delays and errors.
A systematic approach helps ensure accuracy and completeness when preparing your 2013 Indiana return.
Your residency status and income complexity determine which form to use, with IT-40 for full-year residents with standard situations, IT-40EZ for simple returns meeting specific criteria, and IT-40PNR for part-year residents or nonresidents with Indiana income. Consider your federal filing requirements, types of income received, and whether you itemize deductions or claim multiple credits when selecting your form, as these factors affect which form provides the most appropriate structure for your tax situation.
Complete the header section accurately by entering names exactly as they appear on Social Security cards, providing current mailing addresses where you want correspondence sent, and including Social Security numbers for yourself, your spouse, and all dependents claimed on the return. Your Indiana filing status generally follows your federal filing status, except same-sex married couples must file separately for Indiana purposes, regardless of their federal filing status, requiring careful attention to this specific rule when completing the return.
Transfer your federal adjusted gross income from the appropriate line of your federal return: line 37 for Form 1040, line 21 for Form 1040A, or line 4 for Form 1040EZ. This federal AGI becomes the starting point for your Indiana calculations, making accuracy critical to avoiding processing delays and correspondence from the DOR. Review your federal return carefully before transferring amounts, and ensure you use the final, filed version rather than draft calculations.
Use Schedule 1 to add back any items deducted from your federal return that are not allowed for Indiana purposes, though many previous add-backs were eliminated for 2013. Schedule 2 will enable you to subtract Indiana-specific deductions such as military pay exclusions, contributions to Indiana College Choice 529 Education Savings Plans, and other state-specific items. Review both schedules carefully, as these modifications directly affect your Indiana taxable income and final tax liability.
Claim $1,000 for each exemption reported on your federal return, plus $1,500 for each qualifying dependent child meeting age and relationship requirements. Use Form IN-DEP when claiming additional dependent exemptions beyond those reported federally, providing detailed information about the dependent's relationship, residency, and support requirements. These exemptions reduce your Indiana taxable income dollar-for-dollar, making accurate calculation important for determining your final tax liability.
Calculate your state income tax in Indiana using the flat rate of 3.4% applied to your Indiana taxable income. Complete the CT-40 county tax schedule by entering the county codes where you lived and worked on January 1, 2013, then apply your county's tax rate to determine your county tax liability. County codes and rates vary significantly across Indiana's 92 counties, so verify you use the correct codes for your specific situation to avoid processing delays.
Apply tax credits using Schedule 5, starting with Indiana income tax withheld from your W-2 forms and any estimated tax payments made during 2013. Include refundable credits such as the earned income credit if eligible, and other credits like property tax deductions or renters' deductions based on your specific circumstances. Ensure you have documentation supporting all credits claimed, as the DOR may request verification during processing or audit procedures.
Subtract your total credits and payments from your total tax liability to determine whether you owe additional tax or qualify for a refund. If credits exceed taxes, you receive a refund that can be directly deposited into your bank account or mailed as a paper payment. When taxes exceed credits, you owe additional tax that must be paid with your return or through alternative payment methods to avoid penalties and interest charges on unpaid balances.
Attach all W-2 forms from employers and 1099 forms reporting other income types, ensuring you include complete copies rather than partial information. Verify Social Security numbers against official Social Security cards, confirm county codes match your residence and work locations, and ensure both spouses sign joint returns before mailing. Common errors include using incorrect federal AGI amounts, forgetting required schedules, and entering wrong county information, all of which delay processing and may require amended returns.
Understanding filing methods and deadlines ensures your return reaches the Indiana DOR on time and through the most appropriate channel.
The filing deadline for 2013 Indiana tax returns was April 15, 2014, with fiscal year filers required to file by the 15th day of the fourth month following their fiscal year end. These deadlines apply regardless of whether you owe tax, expect a refund, or have no balance due. This makes timely filing necessary to avoid late-filing penalties and maintain your right to claim refunds within the statutory time limit.
Electronic filing was available through tax preparation software that supported Indiana returns and professional tax preparers with e-filing capabilities. While the modern INTIME system was not yet available, limited online filing options existed for simple returns, offering faster processing times than paper submissions. Electronic filing typically reduces processing time to 4-6 weeks compared to 8-12 weeks for paper returns, making it the preferred method for your filing situation.
Mail returns expecting refunds to the Indiana Department of Revenue, P.O. Box 7207, Indianapolis, IN 46207-7207, and returns with tax due or no balance to P.O. Box 7224, Indianapolis, IN 46207-7224. Use certified mail or delivery confirmation when mailing returns with payments to ensure proper delivery and maintain proof of timely filing. Include loose checks or money orders in the envelope rather than stapling them to the return, and provide adequate postage to avoid delivery delays.
File Form IT-9 with payment of at least 90% of the estimated tax owed to receive an Indiana extension to June 16, 2014. Alternatively, filing federal Form 4868 automatically extends your Indiana filing deadline to November 17, 2014 (30 days beyond the federal extension). However, you must still pay at least 90% of the Indiana tax owed by April 15, 2014, to avoid penalties and interest charges on unpaid balances.
Multiple payment options were available for 2013 tax obligations, each with specific procedures and potential fees.
Place checks or money orders made payable to "Indiana Department of Revenue" loosely in the envelope with your return, and do not send cash through the mail. Electronic check (eCheck) payments were available online at www.in.gov/dor/4340.htm with a $1.00 convenience fee, providing electronic processing without the costs associated with credit card transactions. Credit cards (American Express, Discover, MasterCard, and VISA) were accepted online or by phone at 1-800-2-PAY-TAX (1-800-272-9829) with varying convenience fees depending on the card type and payment amount.
Request installment agreements online at www.intaxpay.in.gov after receiving a tax bill from the Indiana DOR, selecting "Individual Eligibility" to determine your qualification for payment plans. Installment agreements allow you to pay tax obligations over time, but penalties and interest continue to accrue on unpaid balances, increasing the total amount owed beyond the original tax liability.
Original payments were due April 15, 2014, regardless of extension status, with at least 90% of tax owed required by this date to avoid penalties. Penalties and interest apply to any unpaid tax after April 15, 2014, making timely payment important even when filing extensions or payment plans, as these charges continue until the full balance is paid.
Monitoring your return status helps you understand processing timelines and take appropriate action if issues arise.
Electronic returns are typically processed in 4-6 weeks, while paper returns require 8-12 weeks for standard processing without complications. Complex returns require manual review, and those with errors or missing information need additional time; this can sometimes extend processing to 12–16 weeks based on the issues that must be resolved. Filing complete, accurate returns with all required documentation attached reduced processing time and minimized the need for additional correspondence.
The Indiana DOR maintained an automated phone line for refund status inquiries and provided limited online tracking through their website during the 2013 tax year. Contact customer service at 317-232-2240 during business hours (Monday through Friday, 8:00 a.m. to 4:30 p.m., Eastern Time) for specific questions about your return status or processing delays requiring individual attention and resolution.
If you owe additional tax, please consider paying with your return or using alternative payment methods to help minimize any penalties and interest charges. The DOR will send notices for unpaid balances, including options for payment plans and information about appeal procedures if you disagree with the tax assessment or calculation methods used.
Certain circumstances require additional considerations or specific procedures beyond standard filing requirements.
Use Form IT-40X (Indiana Amended Individual Income Tax Return) to correct errors or introduce changes to your original 2013 return, with a three-year deadline from the original due date (April 15, 2017, for 2013 returns) to claim additional refunds. File amended returns when you discover calculation errors, receive corrected tax documents, or need to change filing status or claim additional credits not included on your original return.
Military personnel are required to file Indiana tax returns based on their worldwide income, regardless of the location of their duty station; however, military pay may be eligible for specific exclusions under Indiana law. In 2013, same-sex couples legally married in other jurisdictions were required to file separate Indiana returns, even if they filed jointly for federal purposes.
This necessitated careful coordination between their federal and state filing strategies. Part-year residents who moved into or out of Indiana during 2013 must use Form IT-40PNR to properly allocate income between Indiana and other states based on residency periods and income source locations.
The filing deadline for most taxpayers was April 15, 2014. Fiscal year filers had until the fifteenth day of the fourth month after their fiscal year ended. Filing federal Form 4868 automatically extended the Indiana deadline to November 17, 2014, but you still needed to pay at least 90% of the tax owed by April 15, 2014, to avoid penalties.
Yes, but the deadline to claim refunds for 2013 returns was April 15, 2017 (three years from the original due date). If you owed tax, penalties and interest apply to late filings. You can still file late returns even after the refund deadline if you owed tax or need the return for another purpose, like loan applications.
Use Form IT-40PNR (Part-Year Resident) if you moved into or out of Indiana during 2013. This form calculates what portion of your income is subject to Indiana tax based on your residency period. You must prorate income and deductions between Indiana and your other state of residence during the tax year.
File Form IT-40X (Amended Individual Income Tax Return) to correct errors on your original 2013 return. Include explanations of changes made and attach any additional documentation supporting the amendments. You generally had three years from April 15, 2014, to file amended returns claiming additional refunds, though corrections increasing tax owed can be filed anytime.
Contact the Indiana Department of Revenue Customer Service at 317-232-2240 or submit a written request with proper identification. Depending on the number of pages and the processing method selected, copies may be charged fees. Provide your Social Security number, the tax year requested, and your current address to verify your identity and ensure proper mailing.
After receiving your tax bill from the Indiana DOR, you can set up an installment agreement online at www.intaxpay.in.gov. Select "Individual Eligibility" to determine the qualification requirements and payment plan options available. Remember that penalties and interest continue to accrue on unpaid balances, increasing the total amount owed.
Military personnel are required to file Indiana tax returns on their worldwide income, regardless of their duty station location; however, military pay may qualify for specific exclusions. Same-sex couples legally married elsewhere were required to file separate Indiana individual returns for 2013, even if they filed jointly federally. Part-year residents need Form IT-40PNR to allocate income between states properly.
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