A resident of Indiana is individual residing in the state of Indiana with intention of making it their permanent residence, with or without a fixed or permanent address. Indiana is listed among top five states with the highest tax rates in the U.S. An individual who is domiciled for any part of the tax year must spend more than half of the year in Indiana to be considered an Indiana Full-year resident and must file Form IT-40 with the state of Indiana. Form IT-40 needs to be filed on or before April 15, if you cannot file by the due date request an extension of time to file. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day. Indiana State income tax can be prepared and e-filed combined with Federal Income tax return using Tax2efile.
Part-year Residents must file a tax return while a resident of Indiana, who had income from any sources or as a non-resident of Indiana, who had income from an Indiana source. Part-Year residents may elect to file either a resident or non-resident. Form IT-40PNR needs to be filed on or before April 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
Non-Residents need to file a tax return if the individual has any gross income during the tax year from sources in Indiana. If the filer spent less than 31 days of the year in Indiana and maintained a permanent place of residence outside Indiana during the entire tax year and had no permanent place of residence in Indiana at any time during the tax year.