Indiana tax forms & filing.

Things to know about filing in Indiana

• Indiana counties each levy their own local income tax on top of the state rate. Your county of residence as of January 1 determines the local rate for the full year — not where you lived for most of the year.
• Indiana has reciprocity agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin for wage income. Residents working in those states (or vice versa) pay only their resident-state tax on wages.
• Indiana offers a unified credit on lottery winnings, a separate renter's deduction, and an unusual private school/homeschool deduction — three line items frequently missed in DIY software.

Indiana county income tax — your January 1 county determines the rate

Every Indiana county levies its own local income tax on top of the state flat rate. Rates range from roughly 0.5% to 3% depending on the county. Your county of residence as of January 1 of the tax year determines the rate for the full year — not where you lived for most of the year.

If you move between Indiana counties during the year, the January 1 rule means you'll be locked into the prior-county rate for the entire year. This is the opposite of how some other states handle local-tax allocation and is the source of frequent confusion among new Indiana residents.

Indiana also recognizes a separate work-county tax for residents of counties that don't levy a local income tax but who work in counties that do. This second-tier calculation is handled on the Form IT-40 county schedule.

Indiana reciprocity — wages-only with 5 neighbors

Indiana has wage-income reciprocity with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin. Indiana residents working in those states pay only Indiana state tax on wages (no nonresident return needed in the work state).

Important: Indiana reciprocity does NOT cover local-tax (county income tax). If you live in Indiana and work in Ohio, you owe Indiana county income tax (per the January 1 county rule) — and you may also owe Ohio city income tax depending on the work location.

Reciprocity also doesn't cover non-wage income (1099, K-1, rental). Cross-state rental income or partnership K-1 income from a Kentucky LLC still requires a Kentucky nonresident return from an Indiana resident.

Where's my refund?

The Indiana Department of Revenue runs the official refund-status tracker. You'll need your Social Security number, filing status, and exact refund amount (in some cases, the tax year and a return-amount input).

Check your Indiana refund status →

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

Indiana-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the Indiana Department of Revenue as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the Indiana Department of Revenue website →