Indiana Indiana Earned Income Credit Instructions

Indiana Earned Income Credit Instructions
Publication EIC
Schedule IN-EIC: Indiana’s Earned Income Credit

Schedule IN-EIC

Form IT-40/IT-40PNR

You must enclose if claiming this credit on Forms IT-40 or IT-40PNR.

State Form 49469
(R23 / 9-23)

Name(s) shown on Form IT-40/IT-40PNR	

2023

Enclosure
Sequence No. 9

Your Social Security Number

Section A: Figure Your Indiana Earned Income Credit
A-1 Enter the earned income credit from your federal income tax return ________________________	 A-1	.00
A-2 Enter your earned income. (see instructions) __________________________________________	 A-2	.00
A-3 Enter your Indiana earned income credit (Multiply Line A-1 by 10%).
Carry this total to Form IT-40, Schedule 5, line 6, or
Form IT-40PNR, Schedule F, line 6, Box A__________________ Indiana Earned Income Credit_	 A-3	.00
Section B: Complete if you claimed one or more children on your federal Schedule EIC. See instructions.
Enter each child’s information

	

First name

Child 1	

Child 2	

Child 3

Last name
Child’s Social
Security Number(s)
Enter letter (e.g., A, B, C, etc.) in boxes below that describes each child’s relationship, age and location to you.
	

B-1 Relationship:
A Your Child
B Grandchild
C Stepchild
D Foster Child (not related)
E Other (related foster child, or other
	 related child - see instructions)

Child 1	

Child 2	

Child 3

B-2 Age:
A Under age 18
B Age 18
C Age 19 - 24 and full-time student
D Age 19 or older and totally
	disabled
B-3 Location:
A Child lived with you at
	 least ½ of the year
B Child was born or died
	 in 2023, and lived with
	 you while alive in 2023.
Important: You must complete and attach this schedule to your Form IT-40 or IT-40PNR when claiming the earned income credit.

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Instructions for Schedule IN-EIC
Here are some important things to know when figuring this credit:
•	 You must be eligible for and have claimed an EIC on your
federal tax return. If not, STOP. You are not eligible to claim
Indiana’s EIC.
•	 Your income on Form IT-40, line 1 (or Indiana’s Schedule A,
line 36A), must be less than $63,398. If it is the same amount
or more, STOP. You are not eligible to claim Indiana’s EIC.
•	 Schedule IN-EIC must be completed and enclosed by all filers
claiming the EIC.
•	 Indiana’s Publication EIC is retired beginning with tax year 2023.

Social Security Number. Your qualifying child must have a valid
Social Security number (SSN) unless the child was born and died
in 2023.*

Caution: You must know what your federal earned income credit
is before you can figure your Indiana EIC. If you don’t know what
your federal EIC is by Indiana’s filing due date, go ahead and file
your Indiana return without claiming the EIC. Then, when you find
out what your federal EIC is, file an amended (corrected) Indiana
tax return to claim your Indiana EIC.

In Section B-1, the ‘Foster Child (not related)’ box (line D) is an
unrelated child who was placed with you by an authorized placement
agency.

If, during 2023:
•	 you were an Indiana resident, and/or
•	 had income from Indiana sources, and
•	 you claimed the EIC on your federal
income tax return, Form 1040,
then you may be eligible to claim Indiana’s EIC.

*Exception. If your qualified dependent child was born and died in
2023 and you do not have a SSN for the child, enter the word “Died”
in the third (largest) Social Security Number box associated with your
child’s name. You must keep a copy of the child’s birth certificate,
death certificate and/or hospital records with your records as the
Indiana Department of Revenue (DOR) may request this information
at a later date. The documents must show the child was born alive.

Caution: Schedule IN-EIC must be filed with your tax return in order
for you to be eligible to claim Indiana’s EIC.

Important: Enter information for the same child (or children) you
entered on your federal Schedule EIC wherever possible.
Example. Marie has four children, three of whom she claimed for
federal EIC purposes. All three children meet the requirements to be
a qualified child within Indiana. Since Marie may claim up to three
qualified children on this schedule, she should list the three qualified
children she claimed for federal EIC purposes.

In Section B-1, the ‘Other’ box (line E) includes a related foster child,
or your brother, sister, stepbrother, stepsister, or a descendant of
your brother and/or sister, etc. (for example, your niece or nephew),
whom you cared for as your own child.

Exception Example	

Section A – Figure Your Indiana Earned Income Credit
Line A-1. Enter the amount of earned income credit from your federal
income tax return.
Line A-2. Enter your earned income that you used to determine your
federal earned income tax credit.
Line A-3. Multiply Line A-1 by 10% (.10).
Section B – Qualifying Child (Children)
You must complete Section B if you are claiming one, two, or three
children when figuring Indiana’s EIC.

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Died