Indiana Unified Tax Credit for the Elderly

Unified Tax Credit for the Elderly
Form SC-40
2023

Unified Tax Credit for the Elderly

Form

SC-40

Married Claimants Must File Jointly

State Form 44404
(R22 / 9-23)

Your first name	

Initial	

Last name

Spouse’s first name	

Initial	

Last name

Due April 15, 2024
Your Social Security Number

Spouse’s Social Security Number

Present address (number and street or rural route)
City or Town	

State	

1. Check box if you were age 65 or older by Dec. 31, 2023

ZIP/Postal code

□

Taxpayer's date of death

Spouse's date of death

	M	

	M	

2023

M	

2023

D	 D

M	

D	 D

Check box if spouse was age 65 or older by Dec. 31, 2023

2. Were you a resident of Indiana for six months or more during 2023?
3. Was your spouse a resident of Indiana for six months or more during 2023?

Determine Your Income

□
□

□
□

Yes
Yes

□

No
No

Certain income, such as Social Security, veteran’s disability pensions and life insurance proceeds, should not be entered on this form.
Enter all other income received by you and your spouse during the tax year. Complete all spaces. If you had no income from any of the
sources listed below, place a zero (-0-) in the space provided. Round all entries.
A.

Wages, salaries, tips and commissions, unemployment compensation, etc.............................. 	A	

B.

Dividend and interest income..................................................................................................... 	B	

C.

Net gain or loss from rental income, business income, etc........................................................ 	C	

D.

Pensions or annuities (Do not enter Social Security benefits)............................................... 	D	

E.

Total Income (Add Lines A through D and enter the total here)................................................ 	E	

F.

Your Elderly Credit (See chart on back to figure your refund)................................................. 	F	

G. Direct Deposit	 (1) Routing Number

(3)

□

(2) Account Number
(5) Place an "X" in the box if refund will go to an account outside the United States.

Checking	

(4)

□

00
00
00
00
00
00
Savings

□

Under penalty of perjury, I (we) have examined this return and to the best of my (our) knowledge and belief, it is true, complete, and correct
and that I am (we are) not required to file an Indiana income tax return.
____________________________________________________ 	
Your Signature	
Date	

________________________________________________
Spouse's Signature	

Date

Daytime Telephone Number

□

□

I authorize the department to discuss my return with my personal
representative.	
Yes	
No
If yes, complete the information below.
Personal Representative’s Name (please print)
__________________________________________________________

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

□ PTIN

Telephone
number
Address____________________________________________________

Address____________________________________________________

City_______________________________________________________

City_______________________________________________________

State________________________ 	

State________________________ 	

ZIP Code___________________

*16223111694*
16223111694

ZIP Code___________________

Important Information
•	 The filing due date for this form is April 15, 2024.
•	 You cannot file this form if you have an extension of time to file.
Instead, you must file and claim this credit on Form IT-40 or Form
IT-40PNR.
•	 You must file no later than three years after the filing due date to
be eligible to claim a refund on this form.
The Unified Tax Credit for the Elderly is available to individuals age 65
or over with taxable income of less than $10,000. If your income on
Line E is less than the amounts on the chart below, you are eligible
to claim this credit on this form. If it is more, then you must file Form
IT-40 or Form IT-40PNR to claim the credit. Do not file Form SC-40
if you are required to file Form IT-40 or Form IT-40PNR.
Who may use this form to claim the Unified Tax Credit for the
Elderly?
You may be able to claim a credit if you and/or your spouse meet
the following requirements:
•	 You and/or your spouse must have been age 65 or older by Dec.
31, 2023;
•	 If married, you must file a joint return;
•	 You and/or your spouse must have been an Indiana resident for
at least six months during 2023; and
•	 You and/or your spouse must not have been in prison 180 days
or more during 2023.
You may file this form if you meet all the above requirements, and
•	 You are single or widowed and your income on Line E is under
$2,500*; or
•	 You are married, and only one person is age 65 or older, and your
income on Line E is less than $3,500*; or
•	 You are married, both of you are age 65 or older, and your income
on Line E is less than $5,000*.
Complete Lines A through E on the front of this form. Then, compare
the Line E amount to the amounts on the chart below based on your
filing status and age. This will give you your refund amount.

Direct deposit
You may have your refund directly deposited in your checking or
savings account.
The routing number is nine digits, with the first two digits of the
number beginning with 01 through 12 or 21 through 32. Do not use a
deposit slip to verify the number because it may have internal codes
as part of the actual routing number.
The account number can be up to 17 digits. Omit any hyphens,
accents and special symbols. Enter the number from left to right and
leave any unused boxes blank.
Check the appropriate box for the type of account to which you are
making your deposit, and if the refund will go to an account outside
the United States.
Personal Representative Information
If you complete this area, you are authorizing the department to be
in contact with someone other than you (e.g., paid preparer, relative
or friend, etc.) concerning information about this tax return. After your
return is filed, the department will communicate primarily with your
designated personal representative.
Note. Your refund will be paid to you (and your spouse, if filing jointly)
even if you designate a personal representative.
If you have not received your refund within 12 weeks of filing, check
the status of your refund online at www.in.gov/dor/online-services/
check-the-status-of-your-refund/, or call our automated information
line at 317-232-2240.
Please mail your claim for refund to:
	
Elderly Credit
	
Indiana Department of Revenue
	
P.O. Box 6103
	
Indianapolis, IN 46206-6103
	

Mail by April 15, 2024

Important. If your income is more than these amounts, do not file
this form. Instead, you must file Form IT-40 (or IT-40PNR if you are
not a full-year resident), and claim the credit on that form.
Note. If a spouse dies before this return is filed, the surviving spouse
can claim this credit by filing a joint return. A copy of the death
certificate must be attached to the tax return to verify the date of death.
However, if a taxpayer dies and does not have a surviving spouse, the
estate cannot claim the credit on behalf of the deceased taxpayer.

Compare the Figure on Line E to the Chart Below: Enter Your Refund Amount on Line F.
Single or Widowed 65 or Older
If Line E is:
0-$999.99
$1,000-$2,499.99
$2,500 or Over

Married with only one person 65 or Older

Your Refund
Amount is: If Line E is:
$100.00
$50.00

Married with both persons 65 or Older

Your Refund
Amount is: If Line E is:

0-$999.99

$100.00

0-$999.99

Your Refund
Amount is:
$140.00

$1,000-$2,999.99

$50.00

$1,000-$2,999.99

$90.00

You must file form
IT-40 or IT-40PNR $3,000-$3,499.99

$40.00

$3,000-$4,999.99

$80.00

$3,500 or Over

You must file form
IT-40 or IT-40PNR

*24100000000*
24100000000

$5,000 or Over

You must file Form
IT-40 or IT-40PNR