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us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials — Current Year Individual Tax Forms · Axiom

Prior year tax forms can be found in the Individual and Fiduciary Prior Year Forms webpage . Not seeing the form you need? Check Miscellaneous Forms . Do not manually change any part of a tax form, including the year, as it could apply present information or payments to a prior year. You must download and use the correct form for the desired filing year. Including information outside the spaces provided on the forms may not be recorded correctly and may delay the return and refund processes. DOR recommends e-filing your taxes for a quicker and more secure experience. Indiana Full-Year Residents Federal forms such as Form 1040 and W-4 can be found on the IRS website. Name State Form Number Description Rev Date File Type IT-40 Booklet SP 265 2025 IT-40 Income Tax Instruction Booklet (not including form or schedules) See revised adoption credit instructions and worksheet on pages 32 through 34. If you need a printed copy of the Tax Instruction Booklet contact DOR at 317-615-2581, Monday through Friday, 8 a.m. to 4:30 p.m., E.T. or email: PubReq@dor.in.gov. 12/25 pdf IT-40 Form 154 2025 IT-40 Income Tax Form Important. When filing, you must include Schedules 3, 7, and CT-40, along with Form IT-40. You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits, such as Indiana withholding), 6 (offset credits) and IN-DEP (dependent information) if you have entries on those schedules. 09/25 fill-in pdf Schedule 1 53995 Add-Backs 09/25 fill-in pdf Schedule 2 53996 Deductions 09/25 fill-in pdf Schedule 3 53997 Exemptions Complete and enclose Schedule IN-DEP if claiming any dependent exemptions on Schedule 3. 09/25 fill-in pdf Schedule IN-DEP 54815 Dependent Information and Additional Dependent Information 09/25 fill-in pdf Schedule IN-DEP-A 53111 Adopted Dependent Information 09/25 fill-in pdf Schedule 4 56540 Other Taxes 09/25 fill-in pdf Schedule 5 / Schedule IN-DONATE 53998 Credits / Donations 09/25 fill-in pdf Schedule 6 53999 Offset Credits 09/25 fill-in pdf Schedule 7 54000 Additional Required Information 09/25 fill-in pdf Schedule IN-W 53056 Indiana Withholding Statements 09/25 fill-in pdf CT-40 47907 County Tax Schedule for Indiana Residents 09/25 fill-in pdf IT-40 Booklet (Spanish Version) SP 270 2025 IT-40 Residente de año completo Folleto del impuesto sobre la renta para personas físicas 09/25 pdf Indiana Part-Year Residents and Full-Year Nonresidents Name State Form Number Description Rev Date File Type IT-40PNR Booklet SP 258 2025 IT-40PNR Income Tax Instruction Booklet (not including form or schedules) See revised adoption credit instructions and worksheet on pages 39 through 41. 12/25 pdf IT-40PNR Form 472 2025 IT-40 PNR Form Important. When filing, you must include Schedules A, D, H (both pages), and CT-40PNR, along with Form IT-40PNR. You must include Schedules B (add-backs), C (deductions), F (credits, such as Indiana withholding), G (offset credits) and IN-DEP (dependent information) if you have entries on those schedules. 09/25 fill-in pdf Schedule A 48719 Income / Loss, Proration and Adjustments to Income 09/25 fill-in pdf Schedule B 54030 Add-Backs 09/25 fill-in pdf Schedule C 54031 Deductions 09/25 fill-in pdf Schedule D 54032 Exemptions - Complete and enclose Schedule IN-DEP if claiming any dependent exemptions on Schedule D. 09/25 fill-in pdf Schedule IN-DEP 54815 Dependent Information and Additional Dependent Information 09/25 fill-in pdf Schedule IN-DEP-A 53111 Adopted Dependent Information 09/25 fill-in pdf Schedule E / Schedule IN-PRO 56541 Other Taxes / Nonresident Professional Team Members 09/25 fill-in pdf Schedule F / Schedule IN-DONATE 54033 Credits / Donations 09/25 fill-in pdf Schedule G 54034 Offset Credits 09/25 fill-in pdf Schedule H 54035 Additional Required Information 09/25 fill-in pdf Schedule IN-W 53056 Indiana Withholding Statements 09/25 fill-in pdf CT-40PNR 47906 County Tax Schedule for Part-Year and Full-Year Nonresidents 09/25 fill-in pdf IT-40RNR Form 44406 2025 Reciprocal State Nonresident Individual Tax Form 09/25 fill-in pdf Other Individual Tax Forms/Schedules Name State Form Number Description Rev Date File Type CC-40 20152 Indiana College Credit 09/25 fill-in pdf ES-40 Indiana Form ES-40, Estimated Tax Payment Voucher Did you know that DOR’s online e-services portal, the Indiana Taxpayer Information Management Engine (INTIME), allows individuals to pay estimated taxes or view their payment history, 24/7? INTIME offers a quick, safe and secure way to submit payments. You will receive a confirmation right away without having to wait for mail to arrive or checks to clear. Avoid penalties by never missing your payment deadline again. To begin, go to INTIME.dor.in.gov and select the “Get Started” link under “Indiana Tax Information Management Engine: INTIME.” On the INTIME home page, select “Make a payment” in the “Payments” tile. This will take you to the “Payments” screen. Then simply select your payment type and follow the guide on how to enter your information and make your payment. If you do not wish to pay your estimated taxes by credit card or ACH (e-check), scroll down to complete and mail Form ES-40 along with your check. Select INTIME.dor.in.gov to make a payment today. Download Form ES-40 46005 2025 Estimated Tax Payment Voucher 09/25 fill-in pdf FCD-A 53019 Application for Foster Care Donation Credit 05/22 fill-in pdf IN-ABLE 57379 Indiana’s ABLE 529A Savings Plan Credit 09/25 fill-in pdf IN-CR 56680 Credit Recapture 09/25 fill-in pdf IN-EDGE 55327 Economic Development for a Growing Economy Credit 09/25 fill-in pdf IN-EDGE R 55363 Economic Development for a Growing Economy Retention Credit 09/25 fill-in pdf IN-EIC 49469 Indiana's Earned Income Credit 09/25 fill-in pdf IN-H 48684 Indiana Household Employment Taxes 09/25 fill-in pdf IN-OCC 55629 Other Certified Credits 09/25 fill-in pdf IN-OPT 53952 Indiana Electronic Filing Opt-Out Declaration 09/25 fill-in pdf IN-PAT 54084 Qualified Patents Exemption Schedule 08/25 fill-in pdf IN-PPOTC 57839 Physician Practice Ownership Tax Credit Application 07/25 INTIME IN-529 53385 Indiana's Indiana529 Education Savings Plan Credit 09/25 fill-in pdf IN-2058SP 54259 Nonresident Military Spouse Earned Income Deduction 09/25 fill-in pdf IT-2210 46002 Underpayment of Estimated Tax by Individuals 09/25 fill-in pdf IT-2210A 48437 Annualized Schedule for Underpayment of Estimated Tax 09/25 fill-in pdf IT-2440 46003 Indiana Disability Retirement Deduction 09/25 fill-in pdf IT-40NOL 46004 Net Operating Loss Computation for Individuals 09/25 fill-in pdf IT-40PNRA 49059 Indiana Apportionment Schedule for Nonresident Individuals 09/25 fill-in pdf IT-9 21006 2025 Application for Extension of Time to File 09/25 fill-in pdf SC-40 44404 2025 Unified Tax Credit for the Elderly 09/25 fill-in pdf IT-40QEC 21928 Enterprise Zone Qualified Employee Deduction Certificate 09/25 fill-in pdf NOL-MOD 57441 Current Year Net Operating Loss Modification Information 09/25 fill-in pdf IH-5 48834 Claim for Refund - Inheritance and Estate Taxes 02/19 fill-in pdf GA-110L 615 Claim for Refund 05/25 fill-in pdf IN-40PA 51754 Indiana Post-liability Allocation Worksheet 06/22 fill-in pdf POA-1 49357 Power of Attorney 12/25 fill-in pdf POA-R 57909 Revocation of Power of Attorney 05/26 fill-in pdf Multiple Multiple Motorsports - - TAO - The Indiana Tax Advocacy Office Procedures and Forms - html

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Whole section

Encodings · 10

Encoded from this provision

us-in/policy/income_tax/2026_resident_liability_source_hold

in_pit_2026_deductions_and_exemptionsus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Fail-closed Indiana deduction-and-exemption sentinel while the current-year schedules are source held

name: in_pit_2026_deductions_and_exemptions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Indiana deduction-and-exemption sentinel while the current-year
  schedules are source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 2 53996 Deductions
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 3 53997 Exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

in_pit_2026_refundable_creditsus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Fail-closed Indiana refundable-credit sentinel while the current-year credit surface is source held

name: in_pit_2026_refundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Indiana refundable-credit sentinel while the current-year credit
  surface is source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: IN-EIC 49469 Indiana's Earned Income Credit
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

in_pit_2026_tax_after_nonrefundable_creditsus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Fail-closed Indiana tax-after-nonrefundable-credits sentinel while the current-year credit surface is source held

name: in_pit_2026_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Indiana tax-after-nonrefundable-credits sentinel while the
  current-year credit surface is source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 5 / Schedule IN-DONATE 53998 Credits / Donations
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

in_pit_2026_complete_liability_source_hold_appliesus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Combined source hold for incomplete 2026 Indiana resident liability

name: in_pit_2026_complete_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Combined source hold for incomplete 2026 Indiana resident liability
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-in/statute/6-3-1-3.5
          excerpt: '"adjusted gross income" shall mean the following'
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-in/statute/6-3-2-1
          excerpt: two and ninety-five hundredths percent (2.95%)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      in_pit_2026_current_law_source_hold_applies
      or in_pit_2026_income_base_source_hold_applies
      or in_pit_2026_deduction_and_exemption_source_hold_applies
      or in_pit_2026_tax_and_surtax_source_hold_applies
      or in_pit_2026_credit_surface_source_hold_applies

in_pit_2026_credit_surface_source_hold_appliesus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Missing final 2026 IT-40 credit schedules and complete credit ordering authority

name: in_pit_2026_credit_surface_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing final 2026 IT-40 credit schedules and complete credit ordering
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 5 / Schedule IN-DONATE 53998 Credits / Donations
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: IN-EIC 49469 Indiana's Earned Income Credit
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-in/statute/6-3.1-21-1
          excerpt: This chapter creates the Indiana earned income tax credit.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

in_pit_2026_current_law_source_hold_appliesus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Missing final 2026 Indiana Code and final tax-year-2026 IT-40 annual-return package

name: in_pit_2026_current_law_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing final 2026 Indiana Code and final tax-year-2026 IT-40 annual-return
  package
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: >-
            You must download and use the correct form for the desired filing
            year.
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: >-
            2025 IT-40 Income Tax Instruction Booklet (not including form or
            schedules)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

in_pit_2026_deduction_and_exemption_source_hold_appliesus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Final 2026 Indiana deduction, exemption, and dependent schedules are absent

name: in_pit_2026_deduction_and_exemption_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Final 2026 Indiana deduction, exemption, and dependent schedules are absent
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-in/statute/6-3-1-3.5
          excerpt: >-
            Subtract one thousand dollars ($1,000), or in the case of a joint
            return filed by a husband and wife
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 3 53997 Exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      in_pit_2026_current_law_source_hold_applies
      or in_pit_2026_income_base_source_hold_applies

in_pit_2026_income_base_source_hold_appliesus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Indiana adjusted-gross-income modification chain is not current-year source complete

name: in_pit_2026_income_base_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Indiana adjusted-gross-income modification chain is not current-year source
  complete
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-in/statute/6-3-1-3.5
          excerpt: >-
            "adjusted gross income" (as defined in Section 62 of the Internal
            Revenue Code), modified as follows
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 1 53995 Add-Backs
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: in_pit_2026_current_law_source_hold_applies

in_pit_2026_input_domain_is_validus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Indiana DOR full-year-resident IT-40 and raw federal/dependent input domain

name: in_pit_2026_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Indiana DOR full-year-resident IT-40 and raw federal/dependent input domain
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: >-
            Federal forms such as Form 1040 and W-4 can be found on the IRS
            website.
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: >-
            Schedule IN-DEP 54815 Dependent Information and Additional Dependent
            Information
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      in_pit_2026_is_full_year_indiana_resident_return
      and in_pit_2026_federal_and_indiana_filing_units_are_aligned
      and (
        in_pit_2026_federal_adjusted_gross_income >= 0
        or in_pit_2026_federal_adjusted_gross_income < 0
      )
      and in_pit_2026_dependent_count >= 0
      and floor(in_pit_2026_dependent_count) == in_pit_2026_dependent_count

in_pit_2026_tax_and_surtax_source_hold_appliesus-in/guidance/dor/current-year-individual-tax-forms/available-return-materials · derived

Regular 2026 rate is known, but taxable income and the complete statewide specialty-tax surface are held

name: in_pit_2026_tax_and_surtax_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Regular 2026 rate is known, but taxable income and the complete statewide
  specialty-tax surface are held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/individual-income-tax-rate/2026/individual-income-tax-rate
          excerpt: >-
            The Indiana Individual adjusted gross income tax rate for 2026 is
            2.95%
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: >-
            us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
          excerpt: Schedule 4 56540 Other Taxes
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      in_pit_2026_current_law_source_hold_applies
      or in_pit_2026_income_base_source_hold_applies
      or in_pit_2026_deduction_and_exemption_source_hold_applies

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

in_pit_2026_deductions_and_exemptions

Derived

source: Fail-closed Indiana deduction-and-exemption sentinel while the current-year schedules are source held

- name: in_pit_2026_deductions_and_exemptions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Indiana deduction-and-exemption sentinel while the current-year schedules are source
    held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 2 53996 Deductions
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 3 53997 Exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

in_pit_2026_refundable_credits

Derived

source: Fail-closed Indiana refundable-credit sentinel while the current-year credit surface is source held

- name: in_pit_2026_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Indiana refundable-credit sentinel while the current-year credit surface is source
    held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: IN-EIC 49469 Indiana's Earned Income Credit
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

in_pit_2026_tax_after_nonrefundable_credits

Derived

source: Fail-closed Indiana tax-after-nonrefundable-credits sentinel while the current-year credit surface is source held

- name: in_pit_2026_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Indiana tax-after-nonrefundable-credits sentinel while the current-year credit
    surface is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 5 / Schedule IN-DONATE 53998 Credits / Donations
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

in_pit_2026_complete_liability_source_hold_applies

Derived

source: Combined source hold for incomplete 2026 Indiana resident liability

- name: in_pit_2026_complete_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Combined source hold for incomplete 2026 Indiana resident liability
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/statute/6-3-1-3.5
            excerpt: '"adjusted gross income" shall mean the following'
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/statute/6-3-2-1
            excerpt: two and ninety-five hundredths percent (2.95%)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        in_pit_2026_current_law_source_hold_applies
        or in_pit_2026_income_base_source_hold_applies
        or in_pit_2026_deduction_and_exemption_source_hold_applies
        or in_pit_2026_tax_and_surtax_source_hold_applies
        or in_pit_2026_credit_surface_source_hold_applies

in_pit_2026_credit_surface_source_hold_applies

Derived

source: Missing final 2026 IT-40 credit schedules and complete credit ordering authority

- name: in_pit_2026_credit_surface_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing final 2026 IT-40 credit schedules and complete credit ordering authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 5 / Schedule IN-DONATE 53998 Credits / Donations
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: IN-EIC 49469 Indiana's Earned Income Credit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/statute/6-3.1-21-1
            excerpt: This chapter creates the Indiana earned income tax credit.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

in_pit_2026_current_law_source_hold_applies

Derived

source: Missing final 2026 Indiana Code and final tax-year-2026 IT-40 annual-return package

- name: in_pit_2026_current_law_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing final 2026 Indiana Code and final tax-year-2026 IT-40 annual-return package
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: You must download and use the correct form for the desired filing year.
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: 2025 IT-40 Income Tax Instruction Booklet (not including form or schedules)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

in_pit_2026_deduction_and_exemption_source_hold_applies

Derived

source: Final 2026 Indiana deduction, exemption, and dependent schedules are absent

- name: in_pit_2026_deduction_and_exemption_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Final 2026 Indiana deduction, exemption, and dependent schedules are absent
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/statute/6-3-1-3.5
            excerpt: >-
              Subtract one thousand dollars ($1,000), or in the case of a joint return filed by a
              husband and wife
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 3 53997 Exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        in_pit_2026_current_law_source_hold_applies
        or in_pit_2026_income_base_source_hold_applies

in_pit_2026_income_base_source_hold_applies

Derived

source: Indiana adjusted-gross-income modification chain is not current-year source complete

- name: in_pit_2026_income_base_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Indiana adjusted-gross-income modification chain is not current-year source complete
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/statute/6-3-1-3.5
            excerpt: >-
              "adjusted gross income" (as defined in Section 62 of the Internal Revenue Code),
              modified as follows
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 1 53995 Add-Backs
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: in_pit_2026_current_law_source_hold_applies

in_pit_2026_input_domain_is_valid

Derived

source: Indiana DOR full-year-resident IT-40 and raw federal/dependent input domain

- name: in_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Indiana DOR full-year-resident IT-40 and raw federal/dependent input domain
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Federal forms such as Form 1040 and W-4 can be found on the IRS website.
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule IN-DEP 54815 Dependent Information and Additional Dependent Information
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        in_pit_2026_is_full_year_indiana_resident_return
        and in_pit_2026_federal_and_indiana_filing_units_are_aligned
        and (
          in_pit_2026_federal_adjusted_gross_income >= 0
          or in_pit_2026_federal_adjusted_gross_income < 0
        )
        and in_pit_2026_dependent_count >= 0
        and floor(in_pit_2026_dependent_count) == in_pit_2026_dependent_count

in_pit_2026_tax_and_surtax_source_hold_applies

Derived

source: Regular 2026 rate is known, but taxable income and the complete statewide specialty-tax surface are held

- name: in_pit_2026_tax_and_surtax_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: >-
    Regular 2026 rate is known, but taxable income and the complete statewide specialty-tax surface
    are held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/individual-income-tax-rate/2026/individual-income-tax-rate
            excerpt: The Indiana Individual adjusted gross income tax rate for 2026 is 2.95%
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-in/guidance/dor/current-year-individual-tax-forms/available-return-materials
            excerpt: Schedule 4 56540 Other Taxes
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        in_pit_2026_current_law_source_hold_applies
        or in_pit_2026_income_base_source_hold_applies
        or in_pit_2026_deduction_and_exemption_source_hold_applies