Indiana Amended Individual Income Tax Return

Amended Individual Income Tax Return
Form IT-40X
Indiana Amended Individual Income Tax Return

Form

IT-40X

State Form 44405
(R19 / 9-20)

If you are not filing for the calendar year January 1 through December 31, enter period from:
	

Tax
Year

to:

Your Social
Security Number

Spouse’s Social
Security Number

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)

Place “X” in box if you are
married filing separately.

City

Foreign country 2-character code

State

Place “X” in box
if amendment
due to an NOL.

Are you filing an amended federal return?	 Yes

	 No

Enter loss year

	

Zip/Postal code

For department
use only

If yes, attach a copy of your federal Form 1040X.

Enter the 2-digit county code numbers for the county where you lived and worked on January 1 of the tax year.
County where
County where
County where
County where
you lived
you worked
spouse lived
spouse worked
A

Complete Part 1 on the back to explain any changes.

As Shown on
Original Return

B

Amount of
Change

1.	 Amount from line 1 of Form IT-40/IT-40EZ/IT-40PNR....... 	00	

C

Correct
Amount

00	1	00
2.	 Indiana add-backs from Schedule 1 (or Schedule B)........ 	00	 00	2	00
3.	 Add lines 1 and 2.............................................................. 	00	 00	 3	00
4.	 Indiana deductions from Schedule 2 (or Schedule C)....... 	00	 00	4	00
5.	 Subtract line 4 from line 3................................................. 	00	 00	5	00
6.	 Exemptions from Schedule 3 (or Schedule D).................. 	00	 00	6	00
7.	 Subtract line 6 from line 5................................................. 	00	 00	7	00
8.	 State adjusted gross income tax: see instructions............ 	00	 00	8	00
9.	 County tax......................................................................... 	00	 00	9	00
10.	 Other taxes from Schedule 4 (or Schedule E).................. 	00	 00	10	00
11.	 Add lines 8, 9 and 10 (tax) (if less than zero, enter zero). 	00	 00	11	00
12.	 Credits from Schedule 5 (or Schedule F)....................... 	
00	
00	12	00
13.	 Offset credits from Schedule 6 (or Schedule G)................ 	00	 00	 13	00
14.	 Amount previously paid..................................................... 	00	 	14	00
15.	 Add lines 12, 13 and 14 (net credits)................................ 	00	 00	15	00
16.	 Donations (see instructions).............................................. 	
00		16	00
17.	 Amount applied to the next year’s estimated tax account.	
00	
00	17	00
18.	 Amount previously refunded............................................. 	
00		18	00
19.	 Penalty for the underpayment of estimated tax................. 	
00	
00	 19	00
20.	 Add lines 11, 16, 17, 18 and 19 (tentative amount due).... 	
00	
00	20	
00

*16120111694*
16120111694

21.	 Refund: If line 15C is greater than line 20C, enter the difference here and stop. This is your refund. If
line 20C is greater than line 15C, continue to line 22............................................................ Your Refund	 21	00
22.	 Amount Due: If line 20C is greater than line 15C, enter the difference here.............................................. 	22	00
23.	 Penalty (see instructions)............................................................................................................................. 	 23	00
24.	 Interest (see instructions)............................................................................................................................. 	24	00
25.	 Total Amount Due (see instructions for information on how to make your payment). Pay This Amount	 25	00
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 (Department) 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 give permission to the Department 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_______________________________________ 	
	
Spouse’s Signature___________________________________ 	

Date______________
Email address where we can reach you
Date______________

I authorize the Department to discuss my return with my personal
representative.
	Yes	

No	

Paid Preparer: Firm’s Name (or yours if self-employed)

If yes, complete the information below.

Personal Representative’s Name (please print)

PTIN
Address

Telephone
number

City

Address

State	

City
State	

Part 1

Zip Code

Zip Code

Preparer’s
signature_______________________________________________

Explanation of changes

Check all that apply. Make sure to enclose copies of W-2s, federal and/or other state tax returns, state schedules (such as CC-40 if
claiming a college credit), etc., to support your amendment.

□
□
□
□
□
□
□

Add W-2 (s)___________________________________________________________________________________________
Add/change Credit: name of credit(s)_______________________________________________________________________
Add/change Deduction: name of deduction(s)_________________________________________________________________
Add/change Exemption: which exemption(s)__________________________________________________________________
Change in filing status:__________________________________________________________________________________
Amending for tax year 2017 or before? If yes, and you are decreasing the amount reported on Line 1, Column C, check the box
and attach a federal Tax Account Transcript (see instructions)
Other: Explain

Mailing Address:
•	 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.

*24100000000*
24100000000

Instructions for Completing Form IT-40X
Who should file Form IT-40X
Use this form to correct/update a previously filed Indiana
individual income tax return.
Additional Information
If you have any questions concerning the types of income to
be reported, what adjustments are allowable, how to figure and
claim various credits, etc., you should refer to the instructions for
the individual income tax return for the year you are amending.
Current year instructions may be accessed online at
www.in.gov/dor/7101.htm; instructions for previous years may be
accessed at www.in.gov/dor/3488.htm.
Part 1 Explanation of Changes (Located on Page 2)
You must provide a complete explanation of the changes you are
making to your previously filed return. While some of the most
common reasons to amend are listed, if you are amending for any
other reason(s), enter a detailed explanation in the “Other” area.
Make sure to enclose documents to support your amended claim.
These documents can include:
•	 W-2s, 1099s, WH-18s, etc.
•	 A copy of your amended federal return, if one was filed, and
any federal schedules/forms that support the changes listed in
Column B.
•	 Schedule IT-40NOL and federal Schedule A (from Form
1045) if claiming a net operating loss carryforward
deduction.
•	 Other state(s) returns if claiming a credit for taxes paid to
other states
•	 State forms/schedules, such as Schedule CC-40 if claiming a
college credit.
•	 Federal Tax Account Transcript (see Line 1 instructions).
Failure to submit a complete explanation and the appropriate
state and federal schedules and forms could result in a delay in
processing your claim.
Note. You may not change your filing status (from a joint to a
single return) after the due date of the original tax return has
passed.
Column A – Enter the amount shown on your original return
or previously amended return, or as last determined by the
department.
Column B – Enter the amount of change in the items reported
on your original return.
Column C – Enter the correct amounts after taking into account
the increases or decreases shown in Column B. If there are no
changes, enter the same amount in Column A and Column C,
leaving Column B blank.
Important. You must round all entries.

Line 1 – Amount from Line 1 of IT-40/IT-40EZ/IT-40PNR
Enter in Column A the amount reported on line 1 of your Indiana
individual income tax return. Enter any change to that amount
in Column B, and the corrected total in Column C. If amending
Form IT-40RNR, enter the Indiana AGI from line 3.
Important. If you are reducing the amount in Column C for
tax year 2017 or before, you must attach a federal Tax Account
Transcript. After the Internal Revenue Service completes the
processing of any federal Form 1040X, you may obtain a copy of
the transcript at www.irs.gov/individuals/get-transcript.
Line 2 – Indiana Add-Backs
For tax year 2009 and beyond, enter in Column A the total addbacks reported on Schedule 1 from IT-40 (from Schedule B if
filing IT-40PNR). If filing Form IT-40EZ for 2009, add-back any
unemployment compensation reported on line 2 of that form.
For tax years 2005 through 2008, enter the total of add-backs
reported on lines 2 through 6 from IT-40 (from Schedule A, lines
23 and 24 if filing IT-40PNR).
For tax years 2003 and 2004, enter the total of add-backs reported
on lines 2 through 5 from IT-40 (from Schedule A, lines 23 and
24 if filing IT-40PNR).
For tax years before 2003, enter the net of any reported tax addback, net operating loss carryforward, and/or income taxed on
federal Form 4972 (enter the net of any reported tax add-back and
income taxed on federal Form 4972 if filing IT-40PNR). Enter
any change in Column B and the corrected total in Column C.
Line 4 – Indiana Deductions
Enter in Column A the deductions reported on your Indiana
individual income tax return. Enter any change in Column B and
the corrected total in Column C.
Line 6 – Exemptions
Enter in Column A the total amount of exemptions reported on
your Indiana individual income tax return. Enter any change
in Column B and the corrected total in Column C. If amending
Form IT-40RNR, enter the exemptions from line 4.
Note. If amending Form IT-40PNR, read the proration instructions for that tax year; use the corrected totals from the IT-40X to
arrive at the adjusted amount to enter here.
Line 8 – State Adjusted Gross Income Tax
For tax years beginning before Jan. 1, 2015, multiply the amount
on line 7 by .034. For the 2015 and 2016 tax years, multiply the
amount on line 7 by .033. For tax years 2017 and beyond,
multiply the amount on line 7 by .0323.
Line 9 – County Tax
Complete Schedule CT-40/CT-40PNR (or IT-40RNR, if
applicable) for the tax year in question to figure the corrected
county tax.

Line 10 – Other Taxes
Enter the total of any use tax, household employment tax,
recapture of certain offset credits and/or nonresident professional
team member’s county tax.
Line 12 – Credits
Enter the total of your Indiana state and county withholding
taxes, estimated tax paid, extension payment, unified tax credit
for the elderly, earned income credit, Lake County residential
income tax credit, economic development for a growing economy
credit and automatic taxpayer refund credit.
Line 13 – Offset Credits
Enter all other credits not included on line 12.
Line 16 – Donations
Enter any amount contributed to the Indiana Nongame and
Wildlife Fund, the Military Family Relief Fund, and/or the Public
K-12 Education Fund with the filing of your original return.
Note. You cannot increase or decrease this amount once a
contribution has been made. Also, you cannot make a first-time
contribution with the filing of this return.
Line 17 –	Amount Applied to the Next Year’s Estimated
	
Tax Account
This line cannot be changed unless the amended return is filed by
the first installment payment due date.
Line 19 – Penalty for the Underpayment of Estimated
	Tax
This penalty is based on the tax that was due by your original
filing due date. Any increase or decrease in tax due will change
the penalty amount. Attach Schedule IT-2210 to support any
changes.
Line 21 – Refund
Enter the amount of refund you are claiming. The processing of
amended tax returns takes approximately 20 weeks. In general, an
amended claim for refund must be made within three years from
the due date of the original return (including extensions) or the
date of overpayment, whichever is later.
Lines 23 and 24 – Penalty and Interest
If you have an amount due on line 22 and this amended return is
submitted after the due date for filing your original return, you
must include penalty and interest (calculated from the due date).
Figure both penalty and interest on the amount on line 22 minus
any amount on line 19C. Penalty is 10 percent (.10) of the
remittance due or $5.00, whichever is greater.

Find your interest rate from the chart below:
Tax
Year
2011
2012
2013 – 2015
2016
2017 – 2019
2020

Annual
Rate
9% (.09)
4% (.04)
3% (.03)
2% (.02)
3% (.03)
4% (.04)

Monthly
Rate
.0075
.0033
.0025
.0017
.0025
.0033

If filing for years other than those listed above, visit our website
at www.in.gov/dor/3618.htm to get Departmental Notice # 3.
Line 25 – Total Amount Due – Payment Options
There are several ways to pay the amount you owe.
Make your check, money order or cashiers check payable to:
Indiana Department of Revenue.
You may also pay using the eCheck payment method. This
service uses a paperless check and may be used to pay the tax
due with your Indiana individual income tax return, as well as
any billings issued by the Indiana Department of Revenue for
any tax type. Go to www.in.gov/dor/4340.htm and follow the
step-by-step instructions to make your payment. You will receive
a confirmation number and should keep this with your tax filing
records. The fee for using this service is $1.
Important. All payments made to the Indiana Department of
Revenue must be made with U.S. funds. A convenience fee will
be charged by the credit card processor based on the amount you
are paying. You will be told what the fee is and you will have the
option to either cancel or continue the credit card transaction.
You may also pay by using your MasterCard® or VISA® by
logging on to www.in.gov/dor/4340.htm. A convenience fee will be
charged by the credit card processor based on the amount you are
paying. You will be told what the fee is and you will have the option
to either cancel or continue the credit card transaction.
Mailing Address
•	 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