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Form IT-40: Indiana Full-Year Resident Individual Income Tax Return

Form IT-40 is the official tax return used by Indiana residents to report their income and calculate their state income tax liability for the previous tax year (2025 in this case). It's used by individuals who were domiciled (considered a permanent resident) in Indiana for the entire year.

Alternatives to Form IT-40

There are a couple of alternatives to filing Form IT-40:

A. Form IT-40EZ: If you were a full-year resident, have no dependents, claim only specific deductions and credits, and have Indiana state and county tax withholding, you might be eligible for the simplified Form IT-40EZ.

B. Form IT-40PNR: This form applies to part-year residents of Indiana or full-year residents with income from other states.

Who Needs to File Form IT-40?

You generally need to file Form IT-40 if you meet any of the following criteria:

  • You were a full-year resident of Indiana in 2025.
  • You earned income from Indiana sources, even if you lived in another state.
  • You owe Indiana income tax after considering withholding and credits.

Exceptions:

There are a few exceptions where you might not need to file Form IT-40. These include:

  • If you filed a simplified Form IT-40EZ and meet the specific eligibility criteria.
  • If your total income was below the Indiana filing threshold (amounts change yearly, check with the Indiana Department of Revenue (DOR) for current figures).

Do I need to file Form IT-40 if I filed a federal tax return?

Not necessarily. While filing a federal tax return (Form 1040) is a separate requirement, filing Form IT-40 depends on your residency and income in Indiana. You may still need to file an IT-40 even if you didn't file a federal return.

What if I wasn't a resident of Indiana for the entire year?

If you weren't a resident for the whole year, you might need to file Form IT-40PNR, the Indiana Part-Year or Full-Year Nonresident Individual Income Tax Return.

Where can I find Form IT-40 and instructions?

You can download Form IT-40 and its instructions for free, attached below.

Can I file Form IT-40 electronically?

Yes, you can file your IT-40 electronically through the Indiana Department of Revenue's official e-filing website.

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