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It-40 Cover Sheet STATE of INDIANA INDIANAPOLIS, in 46204-2253 DEPARTMENT of REVENUE

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It-40 Cover Sheet STATE of INDIANA INDIANAPOLIS, in 46204-2253 DEPARTMENT of REVENUE It-40 Cover Sheet STATE Of INDIANA INDIANAPOLIS, IN 46204-2253 DEPARTMENT OF REVENUE INDIANA GOVERNMENT CENTER NORTH Agriculture Dear Taxpayers: Identity theft is on all of our minds these It all starts with the land! days. That is why your preprinted tax As the windmill turns in open farm fields across the state, it visually booklet no longer contains your social depicts the change of Indiana agriculture. And, how it has changed! security number(s). This change means that all social security numbers will need One hundred years earlier, the windmill served as the primary to be hand written or typed on the tax power source for Indiana farms. Today, it is a reminder of returns. With the processing of 3.2 million returns, this is where we need agriculture’s rich heritage, and just how far technology has allowed your help. Please make sure your social the industry to grow. security number(s) is legible so we can process your return quickly and Just a century ago 216,000 farms dotted Indiana’s landscape. accurately. Today, Hoosier agricultural production is accomplished on 63,000 farms encompassing 15.4 million acres of land. In the 21st century, Indiana agriculture is more than corn and soybeans. Although extremely important in our agricultural economy, these traditional commodities are supplemented with technology, global positioning systems, innovative production practices and expanding domestic and international markets. All of this makes it possible for fewer Hoosier farms to produce more food and fiber. Another reason for Indiana’s agricultural productivity is our rich The Indiana Department of Revenue mix of over 500 soil types. The combination of soils and climate has a number of Electronic Filing methods from which to choose, in the Midwest make this region one of the most important food to make filing eaiser for you producing areas of the world. Indiana ranks second in the nation (behind Illinois) with 58 percent of the land considered to be ➊ They’re faster than paper ➋ They’re easy to use prime farmland - ideal for growing crops and raising livestock. ➌ They’re Convenient ➍ Some are even FREE! From the international sea ports on Lake Michigan and the Ohio Federal/State TeleFile Program - River, Indiana agriculture is a diverse and productive industry. Make one Toll-FREE telephone call and both your Northern Indiana features blueberries, peppermint and spearmint federal and state tax returns are completed! production, as well as dairy, ducks and veal. Southern Indiana is noted for melons, beef cattle and poultry. In between, you’ll find I-File Internet Filing Program - File FREE hogs, sheep, popcorn, turkeys, eggs, tomatoes, aquaculture - and directly through the Internet, or print out a 2-D Barcode of course - corn and soybeans. for mailing. Then get your refund in a flash! (The I-File Indiana also is home to one of the premier land grant institutions Program excludes first-time filers.) www.in.gov/dor/ in the U.S. - Purdue University. From helping producers deal with melon wilt to conducting new genomics research to two- Federal/State Electronic Filing Program - Your way video conferencing at sites around the state, the Purdue School professional tax practitioner can file both your federal and state of Agriculture is leading the way in agricultural research, extension returns by using the E-File Program, or may be and teaching. A special thanks goes to the Purdue Agricultural able to print a 2-D Barcode for you. Communication Service for designing the 2002 IT-40 cover. The next time you travel the interstates and back roads of Indiana Federal/State On-Line Filing Program - Purchase reflect upon the change of Indiana’s first industry - agriculture! the program; file E-File from the convenience of your home computer, or possibly print out a 2-D Barcode. For more information on Indiana agriculture, visit the Indiana Office of the Commissioner of Agriculture’s Web site at 2-D Barcode Filing Program - www.in.gov/ocs (317-232-8770) or www.agriculture.purdue.edu The last three programs can produce a 2-D Barcode for you. You Web site for the Purdue School of Agriculture. still mail a paper return, but it will process in a fraction of the time. www.in.gov/dor/ Choose the Direct Deposit option offered Indiana Agriculture - It all starts with the land! SF# 265 and eliminate that mailing time. (R1 / 8/02) Which Indiana Tax Form 2002 Changes Should I File? Indiana has four different individual income tax returns. See Protecting Your Social Security Number(s) which one is right for you. If you received this booklet as a direct mailing, your name and address is preprinted at the top of the first form in this booklet. Your social security number is no longer printed in that Indiana Full-Year Residents information area. Make sure to enter these numbers in the area to the right of your name and address before mailing. Use Form IT-40 if: you (and your spouse if filing jointly) were full-year Indiana Military Change residents and you do not qualify to file Form IT-40EZ. Military personnel stationed in a presidentially declared combat zone should see page 9 for instructions concerning extensions of time to Form IT-40EZ if: file and a new mailing address. you (and your spouse if filing jointly) were full-year Indiana residents and all of the following conditions are met: you filed a federal Form 1040EZ; September 11 Terrorist Attack Settlement the deductions you claimed are limited to the renter’s Payment deduction and/or unemployment compensation deduction; Individuals who received a settlement payment due to the September and 11 terrorist attack will not be taxed by Indiana on that payment. See you have only Indiana state and county tax withholding instructions on page 16 for more information. credits. Job Creation and Workers Assistance Act of All Other Individuals 2002 If your federal tax return reflects deductions from the Job Creation and Workers Assistance Act of 2002, HR 3090, you will need to Use Form IT-40PNR if: "add back" those deductions to comply with Indiana's current tax treatment. See the instructions for line 2 on page 10 for detailed you (and/or your spouse if filing jointly) were Indiana part-year information. or full-year nonresidents and you do not qualify to file Form IT- 40RNR. Disability Retirement Deduction Qualification Use Form IT-40RNR if: Change you (and your spouse if filing jointly) were full-year residents No longer must an individual be under the age of 65 to claim the of a reciprocal state and your only type of income from Indiana disability retirement deduction. See instructions on page 13 for was from wage, tip, salary or other compensation*. Reciprocal more information. states are Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin. Indiana State Lottery Winnings *If you have any other kind of Indiana-source income, you'll Beginning July 1, 2002, some winnings issued by the have to file Form IT-40PNR. Hoosier Lottery Commission may be taxed by Indiana. See instructions on page 14 for more information. Note: If you have income that is being taxed by both Indiana and another state, you may have to file a tax return with the other state. A listing of other state's tax forms can be found at Indiana's Earned Income Credit this site on the Internet: www.taxadmin.org/fta/forms.ssi. Many of the definitions have changed in the federal earned income credit calculation (such as the definition of a qualifying child). Indiana's Earned Income Credit Schedule IN- Military Personnel EIC has been updated to reflect those changes. Get Schedule IN- EIC for more information. See the instructions on page 9 to see which form to file. Also, military personnel stationed in a combat zone should see the Residential Historic Rehabilitation Credit instructions on page 9 for extensions of time to file procedures. A new credit is available for the repair and rehabilitation of historic residential property that is at least 50 years old and will be used as your primary residence. See instructions on page 29 for more information. 3 Prison Investment Credit Pass-Through Use Your Fax Machine This credit is based on amounts invested in Indiana Indiana TaxFax: If you have access to a fax machine that has a prisons to create jobs for prisoners. Beginning January 1, 2002, telephone attached to it, call our fax-on-demand system at (317) pass-through entities are eligible for the credit. See page 29 for 233-2329 from that telephone. The system allows you to receive more information. state tax forms and information bulletins through the same fax machine on your call. It is available 24 hours a day, 7 days a week. Voluntary Remediation Credit Use Your Telephone A voluntary remediation credit is available for qualified To obtain forms by phone, call the Forms Order Request Line (317) investments involving redevelopment of a brownfield and 615-2581. Be prepared to have the following information ready to environmental remediation. See page 29 for more information. leave on the voice mail system: name of form or form number needed, number of copies needed, contact person’s name, daytime phone number, and a complete mailing address (including city, Research Expense Credit Change state and zip code.) For hearing impaired taxpayers, call our The research expense credit has been extended through Telephone Device for the Deaf (TDD) Number, (317) 232-4952 December 31, 2004. See page 27 for more information. during regular business hours to receive assistance or request information about your tax refund. New eCheck Payment Method The eCheck payment method, which is a paperless Use Your Local Library or Post Office check, is now available to pay the tax due on your income tax return, Tax forms may be available in your neighborhood at your local as well as billings issued by the Department.
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