PDF document

- 1 -

01
0000000000111111111122222222223333333333444444444455555555556666666666777777777788888
1234567890123456789012345678901234567890123456789012345678901234567890123456789012345
04           Form IT-40RNR                             Indiana Department of Revenue
             State Form 44406 
05           (R23 / 9-24)                        Reciprocal Nonresident Indiana 
06                                               Individual Income Tax Return                     2024        Place "X" in box
07                                                             Due April 15, 2025                             if amending.           X
08
09 Your Social                                         Spouse’s Social                                   Place “X” in box if you are 
10 Security Number  999          99      9999          Security Number    999         99     9999        married filing separately.  X
11 Your first name                                  Initial    Last name                                                     Suffix
12
13   XXXXXXXXXXXXXXX                                   X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                               XXXXX
14 If filing a joint return, spouse’s first name    Initial    Last name                                                     Suffix
15
16   XXXXXXXXXXXXXXX                                   X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                               XXXXX
17 Present address (number and street or rural route) 
18
19   XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                       Foreign country 
20 City                                                              State           ZIP/Postal code      2-character code
21
22   XXXXXXXXXXXXXXXXXXXX                                                 XX          9999999999          XX
23
24 Enter the 2-digit code numbers (see instructions) for the county and/or state where you lived and worked on Jan. 1, 2024. 
25 State where                County where                         State where              County where 
   you lived                  you worked                           spouse lived             spouse worked
26                 99                            99                               99                      99
27 If any individual listed above died during 2024, enter date of death below (MM/DD).
28
29      Taxpayer’s date of death       99        99    2024        Spouse’s date of death    99      99   2024
30
31 Your State of Residence
32 Place "X" in the appropriate box to indicate your state of residence for 2024.
33
       Kentucky            Michigan              Ohio          Pennsylvania          Wisconsin
34 X                X                    X                X                      X
35 Note. You must file Form IT-40PNR, Part-Year Resident or Nonresident Indiana Individual Income Tax Return, if you were a resident 
36 of a state other than those listed; had Indiana income other than wages, salaries, tips or commissions; or were a part-year resident of 
37 Indiana during 2024. Important: You must file Form IT-40PNR if you have Indiana riverboat winnings.
38
39  Read Instructions First                                                          Column A – Yours     Column B – Spouse’s
40 1.  Enter gross income from your Indiana employment   _____________   1A           999999999      00   1B 99999999900
41 2.  Allowable deductions: attach federal Schedule 1 ________________   2A          999999999      00   2B 99999999900
42 3.  Indiana adjusted gross income: line 1 minus line 2  ______________   3A        999999999      00   3B 99999999900
43 4.  County tax rate from chart (see instructions) ___________________   4A        .999999999           4B .999999999
44 5.  County tax due: multiply line 3 x line 4  ________________________   5A        999999999      00   5B 99999999900
45 6.  Total county tax due: add lines 5A and 5B ______________________________________ Total Tax         6  99999999900
46 7.  Indiana state tax withheld: See Instructions  _____________________________________________        7  99999999900
47 8.  Indiana county tax withheld: See Instructions ____________________________________________         8  99999999900
48 9.  Add lines 7 and 8  ______________________________________________________ Total Credits            9  99999999900
49 10.  Overpayment: if line 9 is more than line 6, subtract line 6 from line 9 and enter 
50      amount to be refunded to you _____________________________________________ Your Refund            10 99999999900
51 11.  a. Routing Number     999999999                   c. Type: X Checking     X Savings                   Direct 
52                                                                                                            Deposit 
53      b. Account Number     99999999999999999
                                                                                                             (see instructions)
54      d. Place an “X” in the box if refund willDRAFTgo to an account outside the United States.X
55 12.  Subtract line 9 from line 6 if line 6 is greater than line 9 ____________________________________ 12 99999999900
56 13.  Penalty if filed after the due date (see instructions) _______________________________________    13 99999999900
57 14.  Interest if filed after the due date (see instructions) _______________________________________   14 99999999900
58 15.  Total amount you owe: add lines 12, 13 and 14 ___________________________ Amount You Owe          15 99999999900
59      Do not send cash. Please make your check or money order payable to: 
60      Indiana Department of Revenue. See instructions if paying by credit card or electronic check.
61
62                                               *16024111694*
63                                                                16024111694
64
65
66

- 2 -

Enlarge image

01
0000000000111111111122222222223333333333444444444455555555556666666666777777777788888
1234567890123456789012345678901234567890123456789012345678901234567890123456789012345
04
05 Additional Required Information
06 Enter the number of days you worked in Indiana during this calendar year (see instructions).
07
08 You   999      Spouse     999
09
10 Extension of Time to File 
11 Place "X" in box if you have filed a federal extension of time to file, Form 4868, or made an online extension payment. X
12
13 Place "X" in box if you have filed an Indiana extension of time to file, Form IT-9, or made an Indiana extension payment online.  X
14
15 Authorization
16 Under penalty of perjury, I have examined this return and all attachments and to the best of my knowledge and belief, it is true, 
17 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 
18 all taxes due under this return. Also, my request for direct deposit of my refund includes my authorization to the Indiana Department of 
19 Revenue (DOR) to furnish my financial institution with my routing number, account number, account type and Social Security number 
20 to ensure my refund is properly deposited. I grant permission to DOR to contact the Social Security Administration to confirm that the 
21 Social Security number(s) used on this return is correct.
22                                                                              Daytime telephone number
23 Your Signature __________________________________        Date  _____________
24                                                                                             99999999999999
25 Spouse’s Signature ______________________________        Date  _____________ Email address where we can reach you
26
27                                                                              XXXXXXXXXXXXXXXXXXXXXX
28
29
30
31 I authorize the Department to discuss my return with my  Paid Preparer: Firm’s Name (or yours if self-employed)
   personal representative.
32
33 Yes  X    No X  If yes, complete the information below.  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
34
35 Personal Representative’s Name (please print)             X         IN-OPT on file with paid preparer if not filing electronically
36
37 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                      PTIN                999999999
38 Telephone 
39 number         9999999999                                Address XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
40
41 Address XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                   City       XXXXXXXXXXXXXXXXXXXXXX
42
43 City      XXXXXXXXXXXXXXXXXXXXXX                         State               XX             ZIP Code         999999999
44                                                          Preparer’s 
45 State        XX           ZIP Code 999999999             signature
46
47
48 •   If enclosing payment mail to: Indiana Department of Revenue, P.O. Box 7224, Indianapolis, IN 46207-7224. 
49 •   Mail all other returns to: Indiana Department of Revenue, P.O. Box 40, Indianapolis, IN 46206-0040.
50
51
52
53
54                                DRAFT
55
56
57
58
59
60
61
62                                    *16024121694*
63                                                          16024121694
64
65
66

- 3 -

Enlarge image

Instructions for IT-40RNR, Reciprocal Nonresident
Indiana Individual Income Tax Return
Personal Representative Information Form IT-40RNR allows you to figure county Line-by-Line Instructions
Typically, DOR will contact you (and your tax due. You may owe county tax if, on Jan.
spouse, if filing jointly) if there are any 1, 2024, you worked in an Indiana county. Lines 1A and 1B – Gross income from
questions or concerns about your tax return. Carefully read the instructions for lines 1 Indiana principal place of employment
If you want DOR to be able to discuss through 5 to figure any county tax due. (county where you worked). Enter the
your tax return with someone else (e.g. the amount of wages, tips, salaries, and
person who prepared it, a relative or friend, Important. Complete your federal tax commissions earned in Indiana. If you
etc.), you’ll need to complete this area. return first. If you file a joint federal return, received any other type of income from
you must file a joint Indiana return. If you Indiana, such as partnership, farm, sole
If you complete this area, you are file a separate federal return, you must file proprietorship, etc., then do not file this form.
authorizing DOR to be in contact with a separate Indiana return. Instead, Form IT-40PNR must be filed.
someone other than you concerning
information about this tax return. County Information Section Note. If you worked for 30 days or less in
Since you were a full-year nonresident of Indiana during 2024, you may be eligible
You may decide at any time to revoke the Indiana for 2024, you must enter the 2-digit to claim an exemption for wages earned
authorization for DOR to be in contact with code number for the state in which you during 2024. If you are eligible for the
your personal representative. If you do, lived. You'll find this number on the chart exemption, do not include your wages
you must provide a signed statement to on page 1 of the instructions. earned in Indiana during 2024. See
DOR. Include your name, Social Security Income Tax Information Bulletins 28, 32,
number and the year of your tax return. The county where you worked will be that and 33 for further information.
Mail your statement to Indiana Department county where you performed the principal
of Revenue, P.O. Box 40, Indianapolis, IN amount of your work on Jan. 1, 2024. Lines 2A and 2B – Allowable
46206-0040. Changes in the Indiana county where you deductions. Enter any deduction claimed
worked after Jan. 1, 2024, will not affect on your federal return (Form 1040/1040-
Paid Preparer Information your county tax liability until the following SR, Schedule 1, Part 2) that applies
Fill out this area if a paid preparer year. directly to your Indiana earned income.
completed this tax return. Such a deduction could include the
If you did not work in Indiana until after educator expense, if it is directly related to
Who may file Form IT-40RNR? Jan. 1, 2024 (or not at all), you are not the income reported on line 1.
Full-year residents of Kentucky, Michigan, subject to county tax this year. You should
Ohio, Pennsylvania, or Wisconsin may use enter your 2-digit state code number in the Note. Exemptions are not allowed when
this form if: County where you worked boxes. figuring income subject to county tax on
• Your income from Indiana sources Form IT-40RNR (see 45 IAC 3.1-4-4(g) of
is only from wages, salaries, tips or Answer the following questions: the Indiana Administrative Code available
commissions, and • Was your principal place of at iac.iga.in.gov/iac).
• Your Indiana credits are only from employment on Jan. 1, 2024, located
Indiana state and/or county taxes in an Indiana county? If yes, move to Line 3 – Indiana Adjusted Gross
withheld. the next question. If no, skip lines 1 Income. Subtract line 1 from line 2. If the
through 6 and enter all Indiana state answer is less than zero, leave blank.
While unemployment compensation and county withholding amounts on
from Indiana sources received by an lines 7 and/or 8. Line 4A and 4B – County tax. Enter
Indiana nonresident is not subject to tax in • If you answered yes to the above the county tax rate from the chart for the
Indiana, you must file Form IT-40PNR to question, complete all appropriate county where you worked on
claim a refund of ANY Indiana state/county lines, beginning with line 1. If no, Jan. 1, 2024.
withholdings. skip lines 1 through 6 and enter any
Indiana withholding amounts on lines Line 7 – Indiana State Tax Withheld.
Professional team members cannot 7 and/or 8. Enter Indiana state tax withheld from Line
file Form IT-40RNR; they must file Form 26, Column E of Schedule IN-W. You must
DRAFT
IT-40PNR. enclose Schedule IN-W and your W-2(s).

Important. Do not file this form if you Line 8 – Indiana County Tax Withheld.
have Indiana riverboat winnings. You Enter Indiana county tax withheld from
must file Form IT-40PNR. Line 27, Column G of Schedule IN-W. You
must enclose Schedule IN-W and your
W-2(s).

- 4 -

Enlarge image

Line 11 – Direct Deposit. If you want your  Line 14 – Interest. If your tax return is     Filing an Amended (Corrected) Tax 
refund directed into your bank account,     filed after the April 15, 2025, due date and  Return. If you need to amend (correct) 
complete lines 11a, b and c.                you have an amount due on line 12, you        your 2024 individual income tax return 
a. The routing number is 9 (nine) digits,   will owe interest (even if you have a filing  after you initially filed:
   with the first two digits of the number  extension). See Departmental Notice #3 at     • Prepare another IT-40RNR return
   beginning with 01 through 12 or 21       www.in.gov/dor/files/dn03.pdf for the           that reflects all changes and check
   through 32.                              current interest rate.                          the “Amended” box on the front page.
b. The account number can be up to 17                                                       Failure to do so can delay processing.
   digits. Omit any hyphens, accents and    Line 15 – Amount You Owe. There are           • Attach a copy of all required
   special symbols.                         several ways to pay the amount you owe.         schedules reflecting all changes and
c. Check the appropriate box for the        If paying by mail, make checks, money           documentation. Failure to do so can
   type of account you are making your      orders or cashier's checks payable to:          delay processing.
   deposit.                                 Indiana Department of Revenue.                • File the amended return electronically,
d. To comply with banking rules, you                                                        if possible.
   must place an X in the box on line d     Note. All payments made to the Indiana 
   if your refund is going to an account    Department of Revenue must be made            Note. Any refund previously received 
   outside the United States. If you check  with U.S. funds.                              should not be reported on an amended 
   the box, we will mail you a paper                                                      filing. You will be issued a notice for 
   check.                                   Accepted forms of payment via INTIME          repayment of any previous refunds.
                                            include bank payment (ACH/e-check), as 
Line 13 – Penalty. If your return is filed  well as Visa, MasterCard and Discover         Additional Required Information.  
after the April 15, 2025 due date, and you  debit or credit cards. Processing fee(s)      Enter the number of days you worked in 
have an amount due, you will probably       will be assessed for debit or credit card     Indiana during 2024. In addition, if you are 
owe a penalty. Penalty is 10% of the line   payments. There is no fee for bank            filing a joint return with your spouse, also 
12 amount due or $5, whichever is greater.  (ACH/e-check) payments. The INTIME            enter the number of days your spouse 
Exception: If you have a valid federal or   User Guide for Individual Income Tax          worked in Indiana. Include the days from 
state extension of time to file, are filing Customers, available at www.in.gov/dor/       all places of employment in Indiana. See 
by the extended filing due date, and have   files/intime-individual-guide.pdf, will guide Income Tax Bulletins 28, 32, and 33 for 
prepaid at least 90% of the tax expected to you through the process of making a           further information. CAUTION: a blank 
be due, then no penalty will be due.        payment.                                      entry in a box will be treated as if you and/
                                                                                          or your spouse worked the full calendar 
                                            Payment plan option. If you cannot pay the    year in Indiana.
                                            full amount due at the time you file, you may 
                                            be eligible to set up a payment plan online. 
                                            Log on to INTIME at intime.dor.in.gov and 
                                            select the Payments tab once you receive a 
                                            tax bill in the mail.

                                            DRAFT

PDF file checksum: 4072882204

(Plugin #1/10.13/13.0)