Indiana County 2-Digit Code Number Chart

1 6 Retired persons spending the winter months in another state maystill be full-year residents if:1)they maintain their legal residence in Indiana and intend toreturn to Indiana during part of the taxable year;2)they retain their Indiana driver s license; or3)they retain their Indiana voting allows $1,000 for each exemption claimed on your federalreturn, plus an additional $500 for certain children you are eligibleto claim as dependents on your federal return (see instructions onpage 15 for more information). If you did not have to file a federalreturn, you should complete a sample federal return to see howmany exemptions you are able to you were a full-year resident of Indiana and your gross income(the total of all your income before deductions) was greater thanyour exemptions, you must file Indiana Form IT-40 or you were a full-year resident and your gross income is less thanyour total exemptions, you may file a return to get a refund of anyIndiana state and/or County tax withheld by your employer;however, you're not required to file under these TaxpayersThe executor, administrator, or surviving spouse must file a taxreturn for someone who died during 1998 if:a)the deceased was under the age of 65 and had gross incomeover $1,000;b)the deceased was age 65 or older and had gross income over$2,000.

2 OrCounty# # # # # codeexcept the County 2-Digit Code Number ChartUse the Chart below to find the 2-Digit County code Number to fill in at the top of Form IT-40 PNR. You will need to find the codenumber for the County (s) where you lived and worked on January 1, 1998. If you worked at home or were retired on January 1, 1998,enter the County Number where you lived in both boxes. Important: If you worked outside Indiana on January 1, 1998, enter code #00 unless you worked in any of the following states: Illinois, Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin. See the 2-digitcode numbers for those states in the box following whitley County County Code NumberIncome Tax Return. If you received any other type of income fromIndiana, you must file Form ResidentsFull-year residents must file Form IT-40, Indiana Full-YearResident Individual Income Tax Return, or Form IT-40EZ for Full-Year Indiana Resident Filers with No Dependents (see What formdo I file?)

3 Area on page 2 to see if you qualify to file Form IT-40EZ).You are a full-year Indiana resident if you maintain your legalresidence in Indiana from January 1 through December 31. You donot have to be physically present in Indiana the entire year to beconsidered a full-year resident. Residents, including militarypersonnel, who leave Indiana for a temporary stay are consideredresidents during their )the deceased was a nonresident and had gross income must attach a copy of the death certificate to the tax return toverify the date of death. Make sure to enter the month and day ofdeath for the taxpayer or spouse in the appropriate box located onthe back of the IT-40 PNR. For example, a date of death of January9, 1998, would be entered as 01/09/1998. Note: The date of deathshould not be entered here if the individual died after December31, 1998, but before filing the tax return. The date of deathinformation will be shown on the individual's 1999 tax the decedent's tax returnIf filing a return for a deceased individual, an executor oradministrator appointed for the deceased s estate must file and signthe return (even if this isn't the final return).

4 If an executor oradministrator has not been appointed, the person filing the returnshould sign and give their relationship to the deceased. If a jointreturn is filed by the surviving spouse, the surviving spouse shouldsign his/her own name and after the signature write: Taxpayerand Surviving Spouse. Only one tax return should be filed on behalf of the person you (the surviving spouse, administrator, or executor) havereceived a refund and cannot cash the refund check, contact theDepartment to get a widow s or distributee s affidavit. Aftercompleting the affidavit and returning it to the Department, arefund check with additional information will be issued to thesurviving spouse, executor, or administrator of the PersonnelIf you were an Indiana resident when you entered the militaryservice, you remain an Indiana resident even if you are stationedoutside of Indiana . You must report all your income to Indiana onForm IT-40, Indiana Full-Year Resident Individual Income you changed your legal residence (military home of record)during 1998, you are a part-year resident and should file Form IT-40 PNR, Part-Year Resident or Nonresident Individual Income TaxReturn.

5 You also must attach a copy of Military Form DD2058 tothe tax return. As an Indiana part-year resident, you will be taxedon the income earned while you were a resident of Indiana , plus anyother income from Indiana your legal residence is a state other than Indiana , and you receivenonmilitary income from Indiana sources ( : part-time jobincome), you should file Form IT-40 PNR to report that Indiana -source income. Your military income may have to be reported onthe tax return you may need to file for the other you are a full-year Indiana resident in the military, your spouse isa legal resident of another state and you filed a joint federal return,you will need to file Form IT-40 PNR. When completing IndianaSchedule A, Sections 1 through 3, report only your income andadjustments in Column to the instructions on page 16 for an explanation of County ofresidence for military To FileThe due date for filing your tax return is April 15, 1999.

6 However,you may file as early as January 1, 1999. Your tax return must bepostmarked by April 15th to be considered timely year tax returns are due by the fifteenth (15) day of the fourth(4th) month after the close of the fiscal year. You must completethe Fiscal Year date at the top of the For Late PaymentsIf you don't file your tax return and pay the amount of tax owed bythe due date, Indiana law requires you to pay penalty and interest onthe late payment. See the instructions for penalty and interest onpage you can't file by the due date and you don't owe any tax amountwith your tax return, you are not required to file for an extension oftime to file. However, if you are expecting a refund, you might needan extension of time to file if you are claiming the Unified TaxCredit for the Elderly. See the instructions for the Unified TaxCredit for the Elderly on page you can t meet the filing deadline and expect to owe tax with yourreturn, you should apply for an automatic extension.

7 The extensionallows additional time to complete and file your income tax return;however, the extension does not provide additional time to pay theamount of tax owed. To make the extension valid, you must pay atleast 90% of the tax due (Form IT-40 PNR, line 30) by April 15, are two ways to get an extension for filing your Indiana taxreturn. One way is to file Indiana s extension Form IT-9 by April15, 1999. This extends the filing date to June 15, 1999. Remember,you must pay at least 90% of the tax due for the extension to bevalid. A copy of Form IT-9 is on page also recognizes valid federal extension dates plus 30 , if you file for a federal extension, simply attach a copy of theFederal Form 4868 to your Indiana return when filing. Again, 90%of the tax due must still be paid by April 15, : Valid extensions are only for filing purposes. Interest willbe due on any tax remaining unpaid during the extension and Income Taxableto IndianaA part-year resident owes tax on taxable income received from allsources while being a legal resident of Indiana .

8 A part-year or full-year nonresident also owes tax on income from Indiana sources aslisted below while a legal resident of another the following line-by-line instructions for more , get Income Tax Information Bulletin # 1: Income or LossLine-by-Line InstructionsUnless otherwise stated: enter in Column A your income as it appears on your federalreturn; and enter in Column B the portion of your income that is subjectto Indiana income 1 and 2 Wages, Salaries, Tips, wages, salaries, tips and/or other compensation received asan employee. You should report your income on line 1 and yourspouse s income on line 2. Enter in Column B income receivedwhile you were an Indiana resident, and income from Indianasources received while you were not an Indiana for part-year or full-year nonresidents: do not enter thatportion of your Indiana source wage, salary, tip or commissionincome in Column B earned while you were a resident of areciprocal agreement state (see Reciprocal States: SpecialInstructions.)

9 Lines 3 and 4 Interest and Dividend IncomeEnter in Column A your taxable interest and dividend income asreported on your federal return, and report the interest and dividendincome attributable to Indiana in Column B. Interest earned Government Obligations is not taxed by Indiana , but still mustbe reported on this line. If any of the interest reported in Column Bis from Savings Bonds, Treasury Notes, T-Bills, etc., you maydeduct these amounts on Form IT-40 PNR, Schedule D, line : If municipal bond interest income is not taxed on yourfederal return, it will not be taxed on the Indiana 5 Taxable Refunds, Credits or OffsetsEnter in Column A the amount of taxable refunds, credits or offsetsof state and local income taxes that was reported on your federalForm 1040, line 10. Enter in Column B that portion received whileyou were an Indiana 6 Alimony ReceivedEnter in Column A the amount of alimony reported on your federalForm 1040, line 11.

10 Enter in Column B that portion you receivedwhile you were an Indiana : The amounts on line 7 and lines 12 through 16should reflect the amounts reported on your federal Form 1040(after any application of passive activity loss limitations fromfederal Form 8582).Line 7 Business Income or LossEnter in Column A the business income from Schedules C or C-EZthat is reported on federal Form 1040, line 12. Enter in Column Bthat portion of business income subject to tax in Indiana . Also, seethe instructions for: Indiana income includes income from the or services performed in Indiana , including salaries,wages, commissions, tips etc.; farm, business, trade or profession doing business inIndiana; personal property located in Indiana ; partnership or an S corporation doing business in Indiana ; , bonds, notes, bank deposits, patents, copyrights,secret processes and formulas, goodwill, trade marks, tradebrands, franchises, and other property where earnings are apart of an Indiana business; and estates given to nonresident heirs.