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Instructions for Other Certified Credits
Who Must Complete This Schedule Column B. Enter the tax year for which the credit has been
You must complete this schedule if you are reporting any of the certified. You can find this information in the certification letter
following credits: you received from the authorizing entity or on your IN K-1, if
Tax Credit applicable.
Credit Name Code
Column C. Certification or project numbers and PINs* are
EDGE-NR Credit 865 numeric characters. Enter the certification or project number you
EDGE-NR Credit - Composite *1865 received from the authorizing entity. You can find this number in
Film and Media Production Credit 869 the certification letter you received from the authorizing entity or on
your IN K-1. If you also have received a PIN, add it to the right of
Film and Medial Production Credit - Composite *1869 your project number and enter the combined number in this box.
Foster Care Donation Credit 867 For example, express the combined certification or project number
Foster Care Donation Credit - Composite *1867 “123456” and PIN “1234” as “1234561234” in Column C. Do not
include any dashes.
Headquarters Relocation Credit 818
Headquarters Relocation Credit - Composite *1818 *You may have a Venture Capital Investment Credit that has
Hoosier Business Investment Credit 820 no certification number, project number, or PIN associated
with it. If this is the case, enter in Column B the first year you
Hoosier Business Investment Credit - Composite *1820 were eligible to claim the credit, and the 3- or 4-digit tax credit
Hoosier Business Investment Credit - Logistics 860 code number associated with it in Column D. Make sure to
keep your approval paperwork with your records as the
Hoosier Business Investment Credit - Logistics -
department may request it at a later date.
Composite *1860
Natural Gas Commercial Vehicle Credit 858 Column D. Enter the 3- or 4-digit* tax code number associated
Natural Gas Commercial Vehicle Credit - with the credit.
Composite *1858
Redevelopment Tax Credit 863 *4-Digit Code Utilization.
The 4-digit code represents a certified credit that has been used
Redevelopment Tax Credit - Composite *1863 to offset a nonresident shareholder’s/partner’s (taxpayer’s)
School Scholarship Credit 849 composite tax on the Indiana S corporation/partnership return.
School Scholarship Credit - Composite *1849
If the nonresident taxpayer has other Indiana-source income
Venture Capital Investment Credit 835 and/or owes county tax, he will need to file an individual income
Venture Capital Investment Credit - Composite *1835 tax return with Indiana. Since the income taxed for composite
VCI - Qualified Indiana Investment Fund 868 purposes will also be included on the taxpayer’s income tax
return, the amount of the credit used on the composite filing may
VCI - Qualified Indiana Investment Fund - also be used to offset tax due on the individual tax return.
Composite *1868
Example: Partnership A has a Hoosier Business Investment (HBI)
Line-by-line Instructions Credit. As a nonresident partner, Jim’s share of that credit is $700.
Enter the name of the entity claiming the credit(s). The partnership used $400 of Jim’s credit to offset his tax liability
on the composite filing, leaving a $300 remaining credit. The IN
Enter the corresponding Social Security number or federal K-1 will breakdown the credit as follows:
employer identification number.
Columns A – E. The following information details how to complete Credit Name 3- or 4-Digit Code Amount
Columns A - E. If you are claiming more than one 3-digit and/or HBI Credit – Composite 1820 $400
or 4-digit credit, please enter each one separately. Also, if you are
HBI Credit 820 $300
claiming an identical three-digit or four-digit code from multiple
sources, such as a Hoosier Business Investment Credit from two
different partnerships, list each credit and source on a separate line. Since Jim has other Indiana-source income, he will file Form
IT-40PNR, reporting all Indiana-source income (including his
Column A. If you are a member of an S corporation or partnership income taxed on the composite return). When completing the
and are claiming one or more of the above credits from your IN IN-OCC, he will be able to use up to $700 of his HBI credit, using
K-1, enter the federal employer identification number of the S the amount associated with the 4-digit number first.
corporation or partnership in this column. If the credit you are
reporting does not flow from an S corporation or partnership, For example, if his total state tax liability is $500, he will list “HBI
leave this column blank. 1820 $400” on Schedule IN-OCC, and then report the remaining
amount needed as “HBI 820 $100”. He will have a remaining $200
Do not use a dash when entering the number. For example, enter HBI credit (3-digit code 820) available to be carried forward.
12-3456789 as 123456789.
*24100000000*
24100000000
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