Form IT-40 at a glance
What it is: Form IT-40 is the Indiana Full-Year Resident Individual Income Tax Return of the Indiana Department of Revenue.
Tax deadline: Form IT-40 is due April 15, 2026.
Who signs: Sign and date this return after reading the Authorization statement on Schedule 7. Remember to enclose Schedule 7.
A filled-in Form IT-40 example: a single filer with an overpayment
How to fill out Form IT-40, box by box
Fiscal year, amending, IT IN, married filing separately and Social Security Number
If filing for a fiscal year, enter the dates (MM/DD/YYYY). All others, leave blank (see instructions).
Place “X” in box if amending.
Place “X” in box if you are applying for IT IN. Place “X” in box if spouse is applying for IT IN.
Place “X” in box if you are married filing separately.
Enter your Social Security Number and spouse's Social Security Number.
Your name, spouse's name and mailing address
Enter your first name, initial, last name and suffix. If filing a joint return, enter spouse's first name, initial, last name and suffix.
Enter your mailing address (number and street or PO Box), city, state and ZIP/Postal code.
Enter the foreign country 2-character code (see instructions).
County codes and principal residence address
Enter the 2-digit county code numbers (found on the back of Schedule CT-40) for the county where you lived and worked on Jan. 1, 2025.
If, as of Jan. 1, 2025, the mailing address you listed is different from your principal residence address or if you are married filing jointly and either your mailing address or your spouse's mailing address you listed is different from your principal residence address, you must list the physical address of your and/or your spouse's principal place of residence as of Jan. 1, 2025 on Schedule CT-40. See instructions for further information on determining your principal residence address.
Lines 1 to 7, Indiana Adjusted Gross Income
Round all entries.
Line 1: Enter your federal adjusted gross income from your federal income tax return, Form 1040 or Form 1040-SR, line 11.
Line 2, Indiana Add-Backs: Enter amount from Schedule 1, line 7, and enclose Schedule 1.
Line 3: Add line 1 and line 2.
Line 4, Indiana Deductions: Enter amount from Schedule 2, line 12, and enclose Schedule 2.
Line 5: Subtract line 4 from line 3.
Line 6, Indiana Exemptions: Complete Schedule 3. Enter amount from Schedule 3, line 7, and enclose Schedule 3.
Line 7, Indiana Adjusted Gross Income: Subtract line 6 from line 5.
Lines 8 to 11, Indiana Taxes
Line 8: State adjusted gross income tax: multiply line 7 by 3% (.03) (if answer is less than zero, leave blank).
Line 9, County tax: Enter county tax due from Schedule CT-40 (if answer is less than zero, leave blank).
Line 10, Other taxes: Enter amount from Schedule 4, line 4 (enclose schedule).
Line 11, Indiana Taxes: Add lines 8, 9 and 10. Enter total here and on line 15 on the back.
Lines 12 to 18, Indiana Credits and Overpayment
Line 12: Enter credits from Schedule 5, line 13 (enclose schedule).
Line 13: Enter offset credits from Schedule 6, line 8 (enclose schedule).
Line 14, Indiana Credits: Add lines 12 and 13.
Line 15, Indiana Taxes: Enter amount from line 11.
Line 16: If line 14 is equal to or more than line 15, subtract line 15 from line 14 (if smaller, skip to line 23).
Line 17: Enter donations from Schedule IN-DONATE (enclose schedule); cannot be greater than line 16.
Line 18, Overpayment: Subtract line 17 from line 16.
Line 19, estimated tax account
Line 19: Enter amount from line 18 to be applied to your 2026 estimated tax account (see instructions).
Line 19a: Enter your county code and county tax to be applied.
Line 19b: Enter spouse's county code and county tax to be applied.
Line 19c: Enter Indiana adjusted gross income tax to be applied.
Line 19d: Enter total to be applied to your estimated tax account (a + b + c; cannot be more than line 18).
Lines 20 to 22, penalty, Your Refund and Direct Deposit
Line 20: Enter penalty for underpayment of estimated tax from Schedule IT-2210 and IT-2210A.
Line 20a: Enter Code A if annualizing. Enter Code F if farmer or fisherman.
Line 21, Your Refund: Line 18 minus lines 19d and 20. Note: If less than zero, see line 23 instructions.
Line 22, Direct Deposit (see instructions): enter the Routing Number in a and the Account Number in b, and mark the Type in c: Checking, Savings or Hoosier Works MC. In d, place “X” in the box if refund will go to an account outside the United States.
Lines 23 to 26, Amount You Owe
Line 23: If line 15 is more than line 14, subtract line 14 from line 15. Add to this any amount on line 20 (see instructions).
Line 24: Enter penalty if filed after due date (see instructions).
Line 25: Enter interest if filed after due date (see instructions).
Line 26, Amount You Owe: Amount Due: Add lines 23, 24 and 25. Do not send cash. Make your check or money order payable to: Indiana Department of Revenue. See instructions if paying with a credit card.
Signature and Date
Sign and date this return after reading the Authorization statement on Schedule 7. Remember to enclose Schedule 7.
Common questions about Form IT-40
What is form it 40 in Indiana?
Form IT-40 is the Indiana Full-Year Resident Individual Income Tax Return of the Indiana Department of Revenue.
Is there a deadline?
Form IT-40 is due April 15, 2026.
Where do I file it?
Mail payments 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.
Sources
[1] Form IT-40 (R24 / 9-25), Indiana Full-Year Resident Individual Income Tax Return, Indiana Department of Revenue (the Official source link on this page).