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Indiana Reciprocal State Nonresident Individual Tax Form
Extracted from PDF file 2023-indiana-it-40rnr-form.pdf, last modified May 2020Reciprocal State Nonresident Individual Tax Form
Form IT-40RNR State Form 44406 (R22 / 9-23) Reciprocal Nonresident Indiana Individual Income Tax Return Due April 15, 2024 Your Social Security Number 2023 Spouse’s Social Security Number Place "X" in box if amending Check the box if you are married filing separately. Your first name Initial Last name Suffix If filing a joint return, spouse’s first name Initial Last name Suffix Present address (number and street or rural route) Foreign country 2-character code City State ZIP/Postal code Enter the 2-digit code numbers (see instructions) for the county and/or state where you lived and worked on Jan. 1, 2023. State where you lived Yourself Spouse State where you lived County where you worked County where you worked If any individual listed above died during 2023, enter date of death below (MMDD). Taxpayer's date of death 2023 Spouse’s date of death 2023 Your State of Residence: Check the appropriate box to indicate your state of residence for 2023. Kentucky Michigan Ohio Pennsylvania Wisconsin Note: You must file Form IT-40PNR, Part-Year Resident or Nonresident Indiana Individual Income Tax Return, if you were a resident of a state other than those listed; had Indiana income other than wages, salaries, tips or commissions; or were a part-year resident of Indiana during 2023. Read Instructions First Yours (A) 1. Enter gross income from your Indiana employment ................... 1A 2. Allowable deductions: attach federal Schedule 1......................... 2A 3. Indiana adjusted gross income: line 1 minus line 2...................... 3A 4. County tax rate from chart (see instructions)............................... 4A 5. County tax due: multiply line 3 x line 4 ........................................ 5A 00 00 00 . 00 Important: You must file Form IT-40PNR if you have Indiana riverboat winnings. Spouse's (B) 1B 2B 3B 4B 5B . 00 00 00 00 00 6. Total county tax due: add lines 5A and 5B.......................................................................... Total Tax 6 7. Indiana state tax withheld: See Instructions ....................................................................................... 7 8. Indiana county tax withheld: See Instructions..................................................................................... 8 9. Add lines 7 and 8 ......................................................................................................... Total Credits 9 10. Overpayment: if line 9 is more than line 6, subtract line 6 from line 9 and enter amount to be refunded to you............................................................................................................. Your Refund 10 11. a. Routing Number c. Type: Checking Savings b. Account Number 00 00 00 00 Direct Deposit (see instructions) d. Place an “X” in the box if refund will go to an account outside the United States 12. Subtract line 9 from line 6 if line 6 is greater than line 9..................................................................... 12 13. Penalty if filed after the due date (see instructions)............................................................................ 13 14. Interest if filed after the due date (see instructions)............................................................................ 14 15. Total amount you owe: add lines 12, 13 and 14.................................................... Amount You Owe 15 Do not send cash. Please make your check or money order payable to: Indiana Department of Revenue. See instructions if paying by credit card or electronic check. *16023111694* 16023111694 00 00 00 00 Extension of time to file Place "X" in box if you have filed a federal extension of time to file, Form 4868, or made an online extension payment. Place "X" in box if you have filed an Indiana extension of time to file, Form IT-9, or made an Indiana extension payment online. Authorization Under penalty of perjury, I have examined this return and all attachments and to the best of my knowledge and belief, it is true, complete and correct. I understand that if this is a joint return, any refund will be made payable to us jointly and each of us is liable for all taxes due under this return. Also, my request for direct deposit of my refund includes my authorization to the Indiana Department of Revenue (DOR) to furnish my financial institution with my routing number, account number, account type and Social Security number to ensure my refund is properly deposited. I grant permission to DOR to contact the Social Security Administration to confirm that the Social Security number(s) used on this return is correct. Daytime telephone number Your Signature___________________________________ Date______________ Spouse’s Signature_______________________________ Date______________ I authorize the Department to discuss my return with my personal representative (see below). Yes No Email address where we can reach you Paid Preparer: Firm’s Name (or yours if self-employed) If yes, complete the information below. Personal Representative’s Name (please print) IN-OPT on file with paid preparer if not filing electronically PTIN Telephone number Address Address City City State ZIP Code Preparer's signature:__________________________________________ State ZIP Code • If enclosing payment mail to: Indiana Department of Revenue, P.O. Box 7224, Indianapolis, IN 46207-7224. • Mail all other returns to: Indiana Department of Revenue, P.O. Box 40, Indianapolis, IN 46206-0040. *16023121694* 16023121694 (R22 / 9-23) Reciprocal States' 2-digit County Code Number and 2023 Indiana County Tax Rates *These rates have changed from the chart printed here last year State Code 94 95 96 97 98 99 00 Certain States Illinois Kentucky Michigan Ohio Pennsylvania Wisconsin All Other States County County County Tax Code Name Rate 01 Adams .01618* 02 Allen .0148 03 Bartholomew .0175 04 Benton .0179 05 Blackford .015 06 Boone .017* 07 Brown .025234 08 Carroll .022733 09 Cass .0295 10 Clark .02 11 Clay .0235 12 Clinton .025* 13 Crawford .01 14 Daviess .015 15 Dearborn .0125* 16 Decatur .025 17 DeKalb .0213 18 Delaware .015 19 Dubois .012 20 Elkhart .02 21 Fayette .0257 22 Floyd .0135 23 Fountain .021 24 Franklin .015 25 Fulton .0268 County County Code Name 26 Gibson 27 Grant 28 Greene 29 Hamilton 30 Hancock 31 Harrison 32 Hendricks 33 Henry 34 Howard 35 Huntington 36 Jackson 37 Jasper 38 Jay 39 Jefferson 40 Jennings 41 Johnson 42 Knox 43 Kosciusko 44 LaGrange 45 Lake 46 LaPorte 47 Lawrence 48 Madison 49 Marion 50 Marshall 51 Martin 52 Miami 53 Monroe 54 Montgomery 55 Morgan 56 Newton 57 Noble 58 Ohio 59 Orange 60 Owen County Tax County County Rate Code Name .009 61 Parke .0255 62 Perry .0215* 63 Pike .011 64 Porter .0194 65 Posey .01 66 Pulaski .017 67 Putnam .01725* 68 Randolph .0175 69 Ripley .0195 70 Rush .021 71 St. Joseph .02864 72 Scott .0245 73 Shelby .009 74 Spencer .025 75 Starke .014* 76 Steuben .017* 77 Sullivan .01 78 Switzerland .0165 79 Tippecanoe .015 80 Tipton .0145* 81 Union .0175 82 Vanderburgh .0225 83 Vermillion .0202 84 Vigo .0125 85 Wabash .025 86 Warren .0254 87 Warrick .02035* 88 Washington .0265* 89 Wayne .0272 90 Wells .01 91 White .0175 92 Whitley .015 .0175 .025 Personal Representative Information Typically, DOR will contact you (and your spouse, if filing jointly) if there are any questions or concerns about your tax return. If you want DOR to be able to discuss your tax return with someone else (e.g. the person who prepared it, a relative or friend, etc.), you’ll need to complete this area. DOR. Include your name, Social Security number and the year of your tax return. Mail your statement to Indiana Department of Revenue, P.O. Box 40, Indianapolis, IN 46206-0040. If you complete this area, you are authorizing DOR to be in contact with someone other than you concerning information about this tax return. Who may file Form IT-40RNR? Fullyear residents of Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin may use this form if: • Your income from Indiana sources is only from wages, salaries, tips or commissions, and You may decide at any time to revoke the authorization for DOR to be in contact with your personal representative. If you do, you must provide a signed statement to Paid Preparer Information Fill out this area if a paid preparer completed this tax return. County Tax Rate .0265 .0140* .0075 .005 .0125 .0285 .021 .03 .0138 .021 .0175 .0216 .016 .008 .0171 .0179 .017 .0125 .0128 .026 .02 .012125* .015 .02 .029 .0212 .01 .02 .0125 .021 .0232 .016829 • Your Indiana credits are only from Indiana state and/or county taxes withheld. While unemployment compensation from Indiana sources received by an Indiana nonresident is not subject to tax in Indiana, you must file Form IT-40PNR to claim a refund of ANY Indiana state/ county withholdings. Professional team members cannot file Form IT-40RNR; they must file Form IT-40PNR. Important: Do not file this form if you have Indiana riverboat winnings. You must file Form IT-40PNR. Form IT-40RNR allows you to figure county tax due. You may owe county tax if, on Jan. 1, 2023, you worked in an Indiana county. Carefully read the instructions for lines 1 through 5 to figure any county tax due. Important: Complete your federal tax return first. If you file a joint federal return, you must file a joint Indiana return. If you file a separate federal return, you must file a separate Indiana return. County information section: Since you were a full-year nonresident of Indiana for 2023, you must enter the 2-digit code number for the state in which you lived. You'll find this number on the chart on page 1 of the instructions. The county where you worked will be that county where you performed the principal amount of your work on Jan. 1, 2023. Changes in the Indiana county where you worked after Jan. 1, 2023, will not affect your county tax liability until the following year. If you did not work in Indiana until after Jan. 1, 2023 (or not at all), you are not subject to county tax this year. You should enter your 2-digit state code number in the County where you worked boxes. Answer the following questions: • Was your principal place of employment on Jan. 1, 2023, located in an Indiana county? If yes, move to the next question. If no, skip lines 1 through 6 and enter all Indiana state and county withholding amounts on lines 7 and/or 8. • If you answered yes to the above question, complete all appropriate lines, beginning with line 1. If no, skip lines 1 through 6 and enter any Indiana withholding amounts on lines 7 and/or 8. Line-by-Line Instructions Lines 1A and 1B - Gross income from Indiana principal place of employment (county where you worked): Enter the amount of wages, tips, salaries, and commissions earned in Indiana. If you received any other type of income from Indiana, such as partnership, farm, sole proprietorship, etc., then do not file this form. Instead, Form IT-40PNR must be filed. Lines 2A and 2B - Allowable deductions: Enter any deduction claimed on your federal return (Form 1040/1040-SR, Schedule 1, Part 2) that applies directly to your Indiana earned income. Such a deduction could include the educator expense, if it is directly related to the income reported on line 1. Note. Exemptions are not allowed when figuring income subject to county tax on Form IT-40RNR (see 45 IAC 3.1-4-4(g) of the Indiana Administrative Code). Line 3 - Indiana Adjusted Gross Income: Subtract line 1 from line 2. If the answer is less than zero, leave blank. Line 4A and 4B - County tax: Enter the county tax rate from the chart for the county where you worked on Jan. 1, 2023. Line 7 - Indiana State Tax Withheld: Enter Indiana state tax withheld from Line 26, Column E of Schedule IN-W. You must enclose Schedule IN-W and your W-2(s). Line 8 - Indiana County Tax Withheld: Enter Indiana county tax withheld from Line 27, Column G of Schedule IN-W. You must enclose Schedule IN-W and your W-2(s). Line 11 - Direct Deposit If you want your refund directed into your bank account, complete lines 11a, b and c. a. The routing number is 9 (nine) digits, with the first two digits of the number beginning with 01 through 12 or 21 through 32. b. The account number can be up to 17 digits. Omit any hyphens, accents and special symbols. c. Check the appropriate box for the type of account you are making your deposit. d. To comply with banking rules, you must place an X in the box on line d if your refund is going to an account outside the United States. If you check the box, we will mail you a paper check. Line 13 - Penalty: If your return is filed after the April 15, 2024 due date, and you have an amount due, you will probably owe a penalty. Penalty is 10% of the line 12 amount due or $5, whichever is greater. Exception: If you have a valid federal or state extension of time to file, are filing by the extended filing due date, and have prepaid at least 90% of the tax expected to be due, then no penalty will be due. Line 14 - Interest: If your tax return is filed after the April 15, 2024, due date and you have an amount due on line 12, you will owe interest (even if you have a filing extension). See Departmental Notice #3 at www.in.gov/ dor/files/reference/dn03.pdf for the current interest rate. Line 17 - Amount You Owe: There are several ways to pay the amount you owe. If paying by mail, make checks, money orders or cashier's checks payable to: Indiana Department of Revenue. Note: All payments made to the Indiana Department of Revenue must be made with U.S. funds. Accepted forms of payment via INTIME include bank payment (ACH/echeck), as well as Visa, MasterCard and Discover debit or credit cards. Processing fee(s) will be assessed for debit or credit card payments. There is no fee for bank (ACH/e-check) payments. The INTIME User Guide for Individual Income Tax Customers, www. in.gov/dor/files/intime-individual-guide. pdf, will guide you through the process of making a payment. Payment plan option. If you cannot pay the full amount due at the time you file, you may be eligible to set up a payment plan online. Log on to INTIME at intime.dor. in.gov and select the Payments tab once you receive a tax bill in the mail. Filing an Amended (Corrected) Tax Return. If you need to amend (correct) your 2023 individual income tax return after you initially filed: • Prepare another IT-40RNR return that reflects all changes and check the “Amended” box on the front page. Failure to do so can delay processing. • Attach a copy of all required schedules reflecting all changes and documentation. Failure to do so can delay processing. • File the amended return electronically, if possible. Note: Any refund previously received should not be reported on an amended filing. You will be issued a notice for repayment of any previous refunds.
IT-40RNR Form
More about the Indiana IT-40RNR Form Individual Income Tax Nonresident TY 2023
When filing this nonresident tax return, you must include Schedules A, D, H (both pages), and CT-40PNR, along with Form IT-40PNR. You must include Schedules B (add-backs), C (deductions), F (credits, such as Indiana withholding), G (offset credits) and IN-DEP (dependent information) if you have entries on those schedules.
We last updated the Reciprocal State Nonresident Individual Tax Form in January 2024, so this is the latest version of IT-40RNR Form, fully updated for tax year 2023. You can download or print current or past-year PDFs of IT-40RNR Form directly from TaxFormFinder. You can print other Indiana tax forms here.
Other Indiana Individual Income Tax Forms:
TaxFormFinder has an additional 69 Indiana income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form ES-40 | Estimated Tax Payment Voucher |
| IT-40 Form | IT-40 Income Tax Form |
| Form SC-40 | Unified Tax Credit for the Elderly |
| IT-40 Booklet | IT-40 Income Tax Instruction Booklet |
| Schedule 2 | Deductions |
View all 70 Indiana Income Tax Forms
Form Sources:
Indiana usually releases forms for the current tax year between January and April. We last updated Indiana IT-40RNR Form from the Department of Revenue in January 2024.
IT-40RNR Form is an Indiana Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Indiana IT-40RNR Form
We have a total of thirteen past-year versions of IT-40RNR Form in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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