States / Indiana

Indiana

Last checked Oct 22, 2026

Indiana practitioners use about five state logins for tax and payroll work, run by three agencies. Every Department of Revenue tax now sits on FAST Enterprises' GenTax, called the Indiana Tax System inside the agency and INTIME for the public. The contract, signed in August 2018 for $77.68 million, has been amended six times to a $103.24 million ceiling through July 2032, and the state has paid FAST about $81.2 million through June 2026. It replaced a 1992 processing system made up of more than 40 separate systems, in four rollouts from September 2019 to July 2022. Unemployment insurance tax and benefits run on Uplink, which the Department of Workforce Development started building with Haverstick Consulting in 2005 for $23.9 million. After a subcontractor failed in 2009 the contract grew to $46.0 million, and the full system went live in January 2014. Business filings go through the Secretary of State's INBiz, new hire reports go to a center Stellarware runs under contract to DWD, and Indiana has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Mike Braun
    • Commissioner: Kevin Gulley Indiana Department of Revenue
    • Commissioner: Kate Shelby Indiana Department of Workforce Development
  • Secretary of State: Diego Morales Indiana Secretary of State

Employer account numbers

Checked Oct 24, 2026.

Two agencies issue Indiana employer numbers: the Department of Revenue (withholding, under the Indiana Taxpayer Identification Number, TID, with a 3-digit location number) and the Department of Workforce Development (unemployment insurance, the SUTA account number, in Uplink ESS). County income tax is withheld together with state tax by the same withholding agent: DOR's FAQ says an employer required to withhold federal tax must also withhold Indiana state and county taxes, the county rates are in Departmental Notice #1, and county tax is reported on the same W-2 and WH-3 data under the withholding account. No separate county account is described. No state paid family leave or disability insurance program with its own employer account was found on the agency pages read.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Indiana Department of Workforce Development (DWD)

Indiana DWD's employer guide says premiums are owed on the first $9,500 of each employee's wages, and most new employers pay 2.5% for their first four calendar years (government 1.6%; construction the lesser of 4.0% or the construction average). For 2026 the U.S. Department of Labor's summary of state laws (effective July 2026) gives the same $9,500 base and experience rates of 0.50% to 7.40% before surcharges; DWD's own rate schedule page still shows 2025, with a 0% solvency surcharge and a 1.00 interest surcharge multiplier. No 2027 figures were posted on the pages read.

Taxable wage base

2027: not published
2026: $9,500
Not stated as indexed. DWD's undated Rate Computation page says premiums are based on the first $9,500 of gross wages per employee per calendar year, and DOL's July 2026 summary lists $9,500 for Indiana. source Public record

New employer rate

2026: 2.5% Most new employers, for their first four calendar years. Construction: the lesser of 4.0% or the average rate of all construction companies (DWD's 2025 page gives NAICS 23 a 2.50% rate). Government: 1.6% unless it elects to reimburse. Successors inherit the predecessor's rate. New employers are exempt from the solvency surcharge. DWD's page is undated; the 2025 rate page shows the same 2.5%. DOL's July 2026 summary also lists 2.50% as the new employer base rate. source Public record

Rate range

2026: 0.5% to 7.4% From DOL's Significant Provisions of State UI Laws, effective July 2026 (type primary): experience rated employers only, not including surtaxes, penalties or surcharges. DWD's 2026 schedule, solvency surcharge and interest surcharge were not found on its pages.
2025: 0.5% to 7.4%, Credit reserve and debit reserve schedules by experience ratio; applied rate = premium rate plus solvency surcharge (0% for 2025), times 1.00 for the interest surcharge Penalty rate is 2 points higher: 2.500% at the bottom of the credit schedule and 9.400% at the top of the debit schedule. DWD's undated Rate Computation page gives the same 0.50% minimum, 7.40% maximum in good standing and 9.40% maximum delinquent rate. source Public record

Other assessments

• Solvency surcharge: 0% of the premium for 2025; new employers exempt (2025) source Public record
• Interest surcharge: Premium rate multiplied by 1.00 for 2025 (no added amount) (2025) source Public record
• Penalty rate: Plus 2 percentage points for employers that fail to file reports or pay amounts owed (including a predecessor's) within 10 days of the date in the Merit Rate Delinquency Notice (2025) source Public record

Rate notices

Rates are determined as of June 30 for the next calendar year, and DWD sends a Merit Rate Notice each year; the mailing month is not stated on the pages read. source Public record

Voluntary contributions

Allowed, Within 30 days from the date on the face of the annual merit rate notice, through Uplink ESS only (except employers with an electronic filing waiver); one per year, not refundable. Offered to merit-rated employers with no delinquencies that are not already at the lowest rate. source Public record

Filing

Quarterly wage report, filed in Uplink ESS (manual entry for 50 or fewer workers; file upload required for more than 50)
Due: April 30, July 31, October 31 and January 31
Electronic filing: Since 2019 all contributory and reimbursable employers must file quarterly wage reports electronically unless granted a waiver (646 IAC 5-2-2); electronic payment is required for all unemployment liabilities and voluntary payments (646 IAC 5-2-17).
Uplink Employer Self Service (ESS) source Public record

FUTA credit reduction

None. No outstanding federal advance: the Treasury's Title XII table for November 2, 2026 lists only California and Texas. Indiana's last credit reductions ran from 0.3% (2010) to 1.5% (2014); none since, and Indiana is not on DOL's potential 2026 list. source Public record

DWD calls UI tax a premium. Indiana's applied rate is the premium rate plus the solvency surcharge, adjusted by the interest surcharge multiplier; both surcharges were nil for 2025 per DWD. The Indiana Code (Title 22, Article 4) could not be read: iga.in.gov serves a script app that does not answer curl.

Not confirmed: 2027 wage base, rate schedule and surcharges, and DWD's own 2026 schedule, solvency surcharge and interest surcharge: DWD's State Premium Rate Computation page still shows 2025. Needs the merit rate notice or a current DWD page, or IC 22-4-4-2 and IC 22-4-11 read in a browser at https://iga.in.gov/laws/2026/ic/titles/22. A bill tracker (secondary, policyrisk.com) describes 2026 Senate Bill 214 as touching the $9,500 wage base and the date merit rate notices go out; not confirmed against the enacted text or DWD. Deadline to protest the merit rate notice: not found on the DWD pages read. Whether the solvency and interest surcharges count toward the FUTA credit: not found.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Indiana uses its own certificate, Form WH-4, which also sets the employee's county of residence and principal employment as of January 1 for county income tax. The state rate for 2026 is 2.95 percent; one-time payments such as a bonus are withheld without exemptions, and county tax is withheld on top at the rate in Departmental Notice #1. Residents of Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin are exempt from state (not county) tax with Form WH-47, and an employer with a qualifying time and attendance system need not withhold from a nonresident expected to work in Indiana 30 days or less.

Withholding certificate

Form WH-4, Employee's Withholding Exemption and County Status Certificate (State Form 48845). Completed by all resident and nonresident employees with income subject to Indiana state or county income tax; a new WH-4 may be filed any time exemptions increase and must be filed within 10 days if they decrease. The WH-4 is kept by the employer, not sent to the Department. Form WH-4MIL, Annual Nonresident Military Spouse Earned Income Withholding Tax Exemption Form, kept by the employer. source Public record

Supplemental wages

2026: 2.95%. State rate 2.95 percent for 2026, plus the county rate. For one-time or non-periodic payments, such as a bonus check, withholding is computed without exemptions. source Public record

Withholding tables

Departmental Notice #1, How to Compute Withholding for State and County Income Tax (R47 / 10-26), effective Oct. 1, 2026 (2026). Formula, not wage tables: deduction constants for personal exemptions ($1,000 a year each), additional dependent exemptions ($1,500) and adopted child exemptions ($3,000), then the state rate (2.95 percent for 2026) and the county rate. The October 1, 2026 revision marks counties whose rates changed since the January 1, 2026 notice.

Reciprocity

Agreements with Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin. Employee form: Form WH-47, Certificate of Residence (State Form 9686), kept by the employer. Reciprocity covers Indiana state income tax only: the employer remains responsible for withholding any applicable Indiana county tax. source Public record

Nonresidents working here

For withholding on or after Jan. 1, 2024: an employer with a time and attendance system that records out-of-state work locations contemporaneously and allocates pay between states need not withhold state or county tax from an employee reasonably expected to work in Indiana 30 days or less in the calendar year. If the employee works more than 30 days, the employer must withhold the tax for the first 30 days and all later pay. An employee's Form WH-4AFF also relieves the employer until the employee has worked more than 30 days (days for earlier employers count). Not available for professional athletes, team members, entertainers, public figures, or anyone who is or becomes an Indiana resident during the year. Convenience of the employer: null: Departmental Notice #1 does not address employees working remotely for an Indiana employer. Departmental Notice #1 (R47 / 10-26), Special Rules for Certain Nonresident Employees; Form WH-4AFF, Withholding Tax Waiver for Nonresident Employee Working Less Than 31 Days in Indiana. source Public record

Deposits and returns

• annual: Average monthly tax withheld of $83.33 or less.. Due 30 days after the end of the month.
• monthly: Average monthly tax withheld of $1,000 or less.. Due 30 days after the end of the month.
• early filer (monthly): Average monthly tax withheld of more than $1,000.. Due 20 days after the end of the month.

Form WH-1, periodic withholding tax return (monthly, early-monthly or annual), filed for each period even with no tax due; Form WH-3, annual reconciliation, due January 31 (see data/inforeturns/indiana.json). Payments must be made by electronic funds transfer if average monthly tax exceeds $5,000. Returns are filed through INTIME or SFTP. INTIME source Public record

Annual reconciliation

WH-3, due January 31. With the W-2 and 1099 filing rules

Local taxes employers withhold

• County income tax: Levied by Indiana's counties and withheld by the employer with state tax, reported to the Department of Revenue on Form WH-1; the rate follows the employee's county of residence on January 1, or for an out-of-state resident the Indiana county of principal work on January 1. rates source Public record

Recent and coming changes

• Oct 1, 2026 Departmental Notice #1 revised effective October 1, 2026, with changed county rates marked by an asterisk. source Public record

The filing frequency is set by average monthly liability during the year, and the Department notifies the employer before the next year of any change. Forms WH-4, WH-47, WH-4AFF and WH-4MIL are kept by the employer and not sent to the Department.

Not confirmed: The withholding default when no WH-4 is on file was not found in the Department pages read. The 2027 state rate (believed to be 2.9 percent under IC 6-3-2-1) was seen only in a commercial reproduction of the Indiana Code; the official code at iga.in.gov did not load as text. Not added. Changes to county and municipal local income taxes under 2025 legislation, if any take effect for 2027 withholding, were not researched in a primary source. No statement on a convenience of the employer rule was found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Indiana residents claim a credit for taxes paid to other states (Group A states, foreign countries and U.S. possessions) on Schedule 6, line 5 of Form IT-40, limited to the least of the other state's tax, the other-state income times 3 percent, and the Indiana state tax; a separate credit for local taxes paid outside Indiana reduces county tax. A part-year resident's income from the period of nonresidence is kept out by allocation on Form IT-40PNR, Schedule A, Column B. Indiana gives a reverse credit to residents of Arizona, Oregon and the District of Columbia, and is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form IT-40, Schedule 6: Offset Credits, line 5, Credit for Taxes Paid to Other States (Group A Worksheet). Line: Schedule 6, line 5 (IT-40); Schedule G, line 5 on Form IT-40PNR. Limit: The least of: (A) the tax paid to the other state as figured on that state's return (not withholding); (B) the income from the other state that is subject to Indiana tax times 3 percent (.03) for 2025; and (C) the Indiana state income tax on Form IT-40, line 8. Covers: Group A (no agreement) states, listed in the booklet, plus any foreign country or U.S. possession; Washington for capital gains only. For the District of Columbia, only the Unincorporated Business Franchise Tax (D-30) paid personally, not Form D-40 tax. No credit for states without an income tax (Group D). Not on line 5: local income taxes paid outside Indiana have a separate credit against county tax (Schedule 6, line 1). Foreign taxes: Yes: foreign countries and U.S. possessions are in Group A; include federal Form 1116, Canadian Form NR4, or a qualified payee statement (such as Form 1099-DIV, 1099-INT, Schedule K-1 or K-3). Pass-through entity taxes: Yes: an owner or beneficiary may claim credit for another state's pass-through entity tax enacted after 2017 that is substantially similar to Indiana's PTET, as if paid directly, and for composite or withholding tax paid by the entity on the owner's behalf. Attach: A copy of the other state's income tax return (Income Tax Information Bulletin #28 lists acceptable documentation when no return is filed); a W-2G for another state's gambling winnings when no return was required there. Group B reciprocal states (Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin) cover wages only: tax withheld by those states is refunded by them, not credited. Group C (Arizona, Oregon, Washington D.C.): the Indiana resident pays Indiana tax on all income and claims the credit on the other state's nonresident return. IT-40 Booklet 2025, Schedule 6 instructions; IT-40PNR Booklet 2025, Schedule G instructions. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Schedule A, Column B carries the income subject to Indiana tax: income received while an Indiana resident plus Indiana-source income received while not a resident (for wages, apart from wages earned while a resident of a reciprocal state). The ratio of Column B to Column A income prorates exemptions. Form IT-40PNR, Part-Year Resident or Nonresident Individual Income Tax Return, Schedule A. Line: Schedule A, Section 1, line 21B (income taxed by Indiana) compared with line 21A; the ratio goes to Schedule D: Exemptions, line 8. source Public record

Part-year residents: credit for the period of residence

Available. An Indiana resident for part or all of the year with income from a Group A state uses the same Group A worksheet on the part-year return. Form IT-40PNR, Schedule G, line 5. source Public record

Nonresidents: reverse credit

Yes, for residents of Arizona, Oregon, District of Columbia. A resident of a Group C state with Indiana income files an Indiana nonresident return, figures the tax, and claims the credit for taxes paid to other states on that return, attaching a copy of the home state's return. source Public record

Local income taxes

Separate credit for local taxes paid outside Indiana (Schedule 6, line 1), against Indiana county tax only: the least of the tax paid to the non-Indiana locality, the income it taxed times the county rate from Schedule CT-40, line 2, and the county tax on Form IT-40, line 9; allowed only if the locality did not refund the tax or give a credit for Indiana county tax. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Residency is legal residence: a full-year resident maintains a legal residence in Indiana from January 1 through December 31; nonresidents may be asked for proof of non-residency such as a driver's license or proof of home ownership. source Public record
• A full-year resident of a reciprocal state whose only Indiana income is wages files Form IT-40RNR, Indiana Reciprocal Nonresident Individual Income Tax Return. source Public record
• Pass-through entity withholding does not apply to owners resident in Oregon or the District of Columbia who pay income tax of 3 percent or more at home; Arizona residents are withheld on the difference between the Indiana and Arizona rates. source Public record

Reciprocity with Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin is covered on the withholding page. The 3 percent in limit (B) is the 2025 state rate; the withholding page records 2.95 percent for 2026.

Not confirmed: Statutes (IC 6-3-3-3 and the reverse credit provision) not read: iga.in.gov requires a browser. Whether limit (B) uses 2.95 percent for 2026 is not confirmed until the 2026 booklet is posted. UDITPA or Compact apportionment status not researched from a primary source.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form IT-20 by the 15th day of the 5th month after the tax year (May 15, 2026 for calendar 2025); Indiana accepts the federal extension, treating a return as timely within one month after the federal extended date, and tax is due by the original date. S corporations (Form IT-20S) and partnerships (Form IT-65) file by the 15th day of the 4th month (April 15, 2026). Corporations, LLCs, LLPs, limited partnerships and nonprofit corporations, domestic and foreign, file a Business Entity Report with the Secretary of State every other year in their anniversary month ($50 on paper, $20 for nonprofits); an entity that does not file can be administratively dissolved or revoked.

Corporate return

Corporate income tax. Form IT-20, Indiana Corporate Adjusted Gross Income Tax Return. Due: Unless otherwise specified, on the 15th day of the 5th month following the close of the corporation's taxable year. For tax year 2025: May 15, 2026. Fiscal years: The same rule applies to fiscal years. source Public record

Corporate extension

Federal extension accepted. Returns postmarked within one month after the last date on the federal extension (Form 7004 or the federal electronic extension) are timely. Without a federal extension, a corporation can request an Indiana extension through INTIME, with a 90% prepayment, or by letter before the due date. Federal Form 7004 accepted; no separate Indiana form. Extension payments use Form IT-6 in INTIME. Tax is due by the original due date; tax paid later carries interest. The late payment penalty is waived for the extension period if at least 90% of the tax is paid by the original due date and the rest, plus interest, by the extended due date.

S corporations

Form IT-20S, Indiana S Corporation Income Tax Return. Due: The 15th day of the 4th month following the close of the S corporation's tax year. For tax year 2025: Apr 15, 2026. Federal Form 7004 or the federal electronic extension is accepted (enclose a copy and check box R); returns postmarked within one month after the federal extended date are timely. Without a federal extension, request one through INTIME or in writing. The extension covers filing only; payments after the original due date carry penalty and interest. source Public record

Partnerships

Form IT-65, Indiana Annual Partnership Return. Due: The 15th day of the 4th month following the close of the partnership's tax year. For tax year 2025: Apr 15, 2026. Federal Form 7004 or the federal electronic extension is accepted (enclose a copy and check question G); returns postmarked within one month after the federal extended date are timely. Without a federal extension, request one through INTIME or in writing. The extension covers filing only; payments after the original due date carry penalty and interest. source Public record

Individuals

Form IT-40. For tax year 2025: Apr 15, 2026. A federal extension automatically extends Indiana; otherwise request one through INTIME or on Form IT-9 by the due date. With an extension the 2025 return is due November 16, 2026; interest runs after April 15, 2026, and the penalty is waived if at least 90% is paid by April 15 and the rest by November 16. source Public record

Other business returns with a fixed date

• Form FIT-20, Indiana Financial Institution Tax Return: May 15 for calendar-year filers (listed on DOR's filing deadlines calendar). Financial institutions. source Public record

Annual report

Filed with the Indiana Secretary of State, Business Services Division through INBiz.

Series do not file a report. The paper form's fees are shown; the INBiz online fees and the statute (IC 23-0.5-6, administrative dissolution; IC 23-0.5-9, fees) are on pages that need JavaScript. Reinstatement directions: https://www.in.gov/sos/business/files/Reinstatement-Instructions.pdf. Separately, a nonprofit files Form NP-20R with DOR every five years (on the site's start-up page).

Recent and coming changes

• Jan 1, 2026 HB 1593 and HB 1666, effective January 1, 2026: health care entities report certain ownership information on the Business Entity Report; a person submitting a report for another person must take reasonable steps to identify that person; an entity dissolved for more than 5 years can be reinstated with an added notarized affidavit. source Public record

The pass-through entity tax is covered separately.

Not confirmed: INBiz online Business Entity Report fees (a search summary of the INBiz page gave $32 for for-profits and $22 for nonprofits) and whether any late fee applies: inbiz.in.gov/business-filings/business-entityreport needs JavaScript. When administrative dissolution starts after a missed report (a search summary of IC 23-0.5-6 says 60 days after the due date): iga.in.gov needs JavaScript. Whether any due date changes for tax year 2026.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Indiana's electronic payment guide (revised September 2026) says withholding and sales and use tax returns and payments must all be made electronically, and corporate income tax payments must be electronic when the average estimated quarterly liability is $5,000 or more; a payment that should have been electronic draws the 10% failure to pay penalty. A return filed late with tax due, or tax paid late, costs 10% of the unpaid tax or $5, whichever is greater, and 20% if DOR has to prepare the return. Interest is 7% a year for 2026 and drops to 6% for 2027.

Interest on unpaid tax

Set each year by the Commissioner for the next calendar year: two percentage points above the average investment yield on state general fund money (excluding pension fund investments) for the state fiscal year ending June 30, rounded to the nearest whole number. The same rate applies to underpayments and excess tax payments. IC 6-8.1-10-1, as stated in Departmental Notice #3 (published September 2026). source Public record

When tax must be paid electronically

• Withholding: All: state and county withholding tax returns and payments must be made electronically. Methods: INTIME or ACH credit (ACH debit also available). Penalty for paying another way: 10% of the unpaid tax liability or $5, whichever is greater, applies to payments required to be remitted electronically that are not. source Public record
• Sales and use: All sales and use tax returns and payments must be made electronically. Methods: INTIME or ACH credit. Penalty for paying another way: 10% of the unpaid tax liability or $5, whichever is greater. source Public record
• Corporate: Average estimated quarterly liability of $5,000 or more (the IT-20 booklet says when the required quarterly estimated payment determined by DOR exceeds $5,000). Methods: INTIME or ACH credit; DOR prefers INTIME. When DOR notifies a corporation that it must remit by EFT, it must begin by the date or tax period DOR specifies. Penalty for paying another way: 10% of each quarterly payment required to be made electronically that is submitted another way, assessed when the annual return is filed. source Public record
• Other: financial institutions tax and utility receipts tax: Average estimated quarterly liability of $5,000 or more. Methods: INTIME or ACH credit (utility receipts tax: INTIME). source Public record
• Other: motor fuel tax: Average monthly tax liability of $5,000 or more. Methods: INTIME or ACH credit. source Public record
• Other: streamlined sales tax filers: Annual SST due exceeds $30,000. source Public record
• Other: food and beverage, county innkeeper's, e-cigarette, other tobacco products, heavy equipment rental, tire fee, prepaid wireless, cigarette distributors, special fuel suppliers and riverboat wagering taxes: All payments. Methods: INTIME (and ACH credit for most). source Public record

Penalties

Late filing

Covers: Individual income tax and other listed taxes; corporate and partnership returns with zero tax have a separate per day penalty. 10% of the amount due or $5, whichever is greater, when the return is filed after the due date with an amount due. No penalty with an extension if at least 90% was prepaid by the original due date and the rest is paid by the extended due date. 20% of the unpaid tax if DOR prepares the return because none was filed within 30 days of DOR's notice. Zero-liability corporate or partnership returns: $10 a day up to $250, plus $10 for each late Schedule K-1. Maximum: $250 for a late zero-liability corporate or partnership return (plus $10 per late K-1). Minimum: $5. Indiana DOR Rates, Fees and Penalties page; 2025 IT-40 booklet, line 24 (IC 6-8.1-10-2.1 not read). source Public record

Late payment

Covers: All listed taxes, and payments required to be made electronically that are not. 10% of the unpaid tax liability or $5, whichever is greater. DOR's IT-40 booklet describes a single 10% (or $5) penalty for a return filed late with an amount due; the 20% penalty applies when DOR prepares the return. An extension waives the late payment penalty for the extension period if at least 90% of the tax was paid by the original due date and the balance plus interest is paid by the extended due date. Indiana DOR Rates, Fees and Penalties page; 2025 IT-20 booklet. source Public record

Estimated tax, individuals

Charged as penalty. 10% of the underpayment for each underpaid installment period. Safe harbor: Minimum required annual payment is the lesser of 90% of this year's tax (66.7% for farmers and fishermen) or the prior year's tax, multiplied by 110% if prior year federal AGI was more than $150,000 ($75,000 if married filing separately). No penalty if the amount owed after credits, withholding and PTET credit is less than $1,000, or if withholding and PTET credit cover the minimum required payment. Form: Schedule IT-2210 (IT-2210A for the annualized method). source Public record

Estimated tax, corporations

Charged as penalty. 10% of the underpayment for the quarter. Safe harbor: Quarterly estimated payments are required when adjusted gross income tax liability is expected to exceed $2,500. No penalty for a quarter if the payment covers the annualized income installment (IRC 6655(e) method) or 25% of the prior taxable year's final tax liability; otherwise the underpayment is measured against 25% of the current year's final tax. Form: Schedule IT-2220, Penalty for the Underpayment of Corporate Income Tax. source Public record

Penalty relief

Request a penalty abatement in INTIME (All Actions, Legal protests and abatements, Submit penalty abatement request) or mail Form PEN-1 to the address for the tax type. The form asks for the reasonable cause for the underpayment; one request per tax account and period. Payroll providers cannot request abatements. How: Form PEN-1, Penalty Abatement Request (State Form 53054). source Public record

Other penalties

• Faulty payment (for example a bad check). Flat fee of $35. source Public record
• Failure to file an information return (or to file it electronically when required). $10 for each failure, up to $25,000 in a calendar year. source Public record
• Failure to file with fraudulent intent, or a fraudulent return. 100% penalty. source Public record
• Payment not made electronically when required. 10% of the unpaid tax liability or $5, whichever is greater (corporate estimated payments: 10% of each such payment). source Public record

Recent and coming changes

• Jan 1, 2027 Interest rate falls from 7% to 6% for calendar year 2027 (Departmental Notice #3) source Public record
• Jun 7, 2027 Tax Amnesty 2026 has closed: liabilities had to be paid or put on an amnesty payment plan by September 9, 2026, and amnesty payment plans must be paid in full by June 7, 2027 to keep the waiver of penalties, interest and collection fees source Public record

The penalty list on DOR's Rates, Fees and Penalties page gives underpayment of estimated tax as 10% of the underpayment for that period. Payments by credit or debit card carry a fee; electronic bank payments through INTIME do not.

Not confirmed: IC 6-8.1-10-2.1 (the penalty statute) was not read; iga.in.gov has refused automated reads in past runs. data/withholding/indiana.json says withholding EFT is required when average monthly tax exceeds $5,000, but DOR's September 2026 electronic payment guide says all withholding returns and payments must be electronic; the owner should reconcile the two. The amnesty window's start date and the periods it covered were not on DOR's amnesty page as read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Indiana's Department of Revenue posts its own relief for each FEMA-designated disaster the IRS acts on, usually matching the IRS dates, rather than following IRS postponements by a written rule. For the disasters it lists as no action required, relief is automatic; for others the taxpayer must call DOR Customer Service. The posted relief covers income tax returns and payments, estimated payments and corporate and pass-through returns; sales and withholding taxes are not listed.

When the IRS postpones deadlines

Announces relief case by case The IRS and DOR offer tax filing extensions for disaster tax relief to any area designated by the Federal Emergency Management Agency. Automatic relief measures can vary by location, disaster date, declaration date, length of extension and due date of each tax type. Per disaster: DOR lists each covered state and the counties affected (for the August 2026 Indiana storms, the 30 counties the IRS named). Out-of-state disasters are also listed for Indiana filers who live there. The page speaks of areas designated by FEMA. Indiana DOR Disaster Relief page (standing guidance). The extension statute IC 6-8.1-6-1 is cited by Information Bulletin 18, but no disaster wording was confirmed in it. source Public record

Taxes covered

As listed for the August 2026 Indiana storms: individual IT-40 returns and IT-40ES/ES-40 estimated payments, fiduciary returns, nonprofit IT-20NP, corporate IT-6 and IT-6WTH payments, IT-20S and IT-65, and FIT and IT-20 returns. Earlier listings cover individual, fiduciary, IT-20NP, IT-20S, IT-65, FIT and IT-20. Not covered: Not stated. Sales tax and employer withholding do not appear in the posted tables. source Public record

State-declared disasters

Not stated. The page ties relief to areas designated by FEMA. source Public record

How to get relief

For states listed under No action required, extension relief is provided automatically. For states listed under Action required, call DOR Customer Service at 317-232-2240. A taxpayer who believes an extension was due but not granted automatically can call the Taxpayer Advocate Office at 317-232-4692. Penalties: Payments or returns received after the new deadline are considered late. No separate disaster penalty abatement rule is stated on the page. source Public record

Where relief is posted

Disaster Relief (Indiana Department of Revenue)

The page keeps tables by year (2023 to 2026) for No Action and Action states, plus a DHS employees section.

Not confirmed: Text of IC 6-8.1-6-1 and any disaster provision in the Indiana Code: iga.in.gov loads its code through a script and its API needs a key, and Justia refused the request (403). Whether DOR also acts on disasters declared only by the governor. Whether sales and withholding tax deadlines are ever postponed for disasters.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $59.9B; Individual income tax payments and SECA tax $13.4B; Business income taxes $7.3B; Excise taxes $915M; Estate and trust income tax $688M; Estate tax $296M; Unemployment insurance tax $116M; Railroad retirement tax $25M; Gift tax $16M. source Public record

Filers moving in and out, 2022 to 2023

69,372 returns (121,307 people) with $4.5B of income moved in from other states; 70,640 returns (116,470 people) with $4.8B moved out, a net loss of $0.3B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Indiana Department of Labor, Wage and Hour Division

Indiana's minimum wage is $7.25 an hour, the same as the federal rate, unchanged since July 24, 2009, so it stays $7.25 in 2026 and 2027. Employers that take a tip credit must pay tipped employees at least $2.13 an hour, and employees under 20 may be paid $4.25 for their first 90 days. Most Indiana employers are covered by the federal Fair Labor Standards Act; the state law reaches some employers federal law does not.

Rate

$7.25 from Jul 24, 2009
$7.25 from Jul 24, 2009 No change scheduled. source Public record

How it is set

Fixed in law Indiana Minimum Wage Law, IC 22-2-2 source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 If the employer claims a tip credit; tips plus wage must reach the minimum wage.
2027: cash wage $2.13, tip credit $5.12 No change scheduled. source Public record

Youth and training wages

$4.25. Training wage for employees under 20 for the first 90 consecutive calendar days after they are first employed. source Public record

Poster

Indiana Minimum Wage Law poster (Indiana Minimum Wage Poster, required)

Not confirmed: Statute text (IC 22-2-2-4 rate section and IC 22-2-2-10.5, which commentary sites say bars local units from setting a higher minimum wage) not saved: iga.in.gov is a script-only site the script could not read. Local preemption left null until the code is read. Whether Indiana sets a salary threshold for exempt employees above the federal level: not checked.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Indiana has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base, split or employer filing for 2026 or 2027. No enacted voluntary paid family leave insurance program was found either.

No paid leave or disability insurance employer account appears in this site's employer ID research for the state (withholding with the Department of Revenue, unemployment insurance with the Department of Workforce Development).

Not confirmed: No Indiana agency page or statute was found that states Indiana has no paid family leave insurance program; status none rests on the absence of any program. Bills to create a voluntary family leave insurance program (SB 29 in 2025; SB 20 in 2026) and a state wage replacement program (SB 186 in 2026) were reported by bill trackers as referred to committee; their final status was not confirmed from the General Assembly, because iga.in.gov returns only a JavaScript app to curl. Needs a browser: https://iga.in.gov/legislative/2026/bills/senate/20/details and https://iga.in.gov/legislative/2026/bills/senate/186/details The U.S. Department of Labor Women's Bureau paid leave page names New Hampshire, Vermont and Virginia as the states with voluntary paid family or medical leave insurance programs, but it lists the states with mandatory programs only on an interactive map that could not be read as text.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Indiana law does not require private employers to give paid sick leave or paid leave for any reason, and cities, towns and counties may not require employers to provide leave policies beyond state or federal law. Indiana has no state family and medical leave law beyond the federal FMLA, apart from up to 10 working days of unpaid military family leave. The Indiana Department of Labor treats accrued vacation as compensation owed at separation unless the employer's policy or contract sets conditions for payout.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: Unless federal or state law provides otherwise, a unit of local government may not establish, mandate or otherwise require an employer to provide an employee working in its jurisdiction a benefit, term of employment, working condition, or attendance, scheduling or leave policy that exceeds federal or state requirements. The chapter does not apply to the unit's own employees or to terms of its contracts and economic development incentives. (IC 22-2-16-1 and 22-2-16-3 (P.L.88-2013, amended by P.L.120-2016)) source Public record

Family and medical leave

Indiana relies on the federal FMLA. Its narrower leave laws (military family leave, IC 22-2-13, and school conference absences, IC 22-2-20) are listed under other.

Vacation and PTO at the end of employment

Paid unless policy says no The Indiana Department of Labor says accrued vacation pay is a form of compensation and an employee may be entitled to a pro rata share at termination, but if a company policy or employment contract sets conditions that must be met before accrued vacation is paid, those conditions must be met; vacation policies are generally left to the employer. The Department accepts wage claims for vacation pay after separation. (Indiana Department of Labor FAQ on accrued vacation at separation; IDOL online wage claim form) source Public record

Other leave the law requires

Recent and coming changes

• New IC 22-2-20 (P.L.109-2025) protects employees who miss work to attend a child's school attendance conference or case conference committee meeting; the chapter expires July 1, 2029. Its effective date was not read in a primary source. in effect source Public record

What was checked: The Indiana Code on iga.in.gov is script-only, so statute text came from the free government index (saved with the government URLs). Checked IC 22-2-16 (local preemption), 22-2-13 (military family leave), 22-2-20 (school conferences), 33-28-5-24.3 (jury), the reserve training leave sections of title 10, and the Indiana Department of Labor's vacation FAQ and wage claim form. Indiana has no state paid family leave or disability insurance program (this site's paid leave page). No state law requiring private employers to give holidays off or holiday premium pay was found.

Not confirmed: Military family leave employer coverage: IC 22-2-13-1 (employers with at least 50 employees for each working day in 20 or more calendar weeks) was seen only in a Justia reproduction; confirm at https://iga.in.gov/laws/2026/ic/titles/22. Reserve training leave: the chapter and section numbers in title 10 were not visible in the government index text; confirm at https://iga.in.gov/laws/2026/ic/titles/10. IC 22-2-20 effective date: secondary sources say SB 409 (2025), effective July 1, 2025; confirm in the enrolled act on iga.in.gov. Witness and crime victim protection (IC 35-44.1-2-12, interference with witness service) and volunteer firefighter absence (IC 36-8-12-10.5) were not read in full; whether IC 36-8-12-10.5 reaches private employers is not confirmed. No voting leave, domestic violence leave, bereavement or donation leave statute for private employers was found; not exhaustively searched. Needs a browser: https://iga.in.gov/laws/2026/ic/titles/22, https://iga.in.gov/laws/2026/ic/titles/10, https://iga.in.gov/laws/2026/ic/titles/35, https://iga.in.gov/laws/2026/ic/titles/36.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Indiana's sales tax is a single statewide 7 percent rate with no local general sales taxes, though some counties and cities levy food and beverage taxes. A remote seller must register and collect once its gross revenue from sales into Indiana exceeds $100,000 in the previous or current calendar year; the 200-transaction test was removed effective January 1, 2024.

State rate

7% source Public record

Local taxes

None. No local general sales or use tax (Streamlined Sales Tax Governing Board: Local Jurisdiction Sales and Use Taxes: None). Several counties and municipalities levy a food and beverage (FAB) tax, and DOR says some marketplace facilitators may also need to collect County Innkeepers Tax (CIT) and FAB taxes. source Public record

Remote sellers

$100,000 (transaction count repealed Jan 1, 2024); counts gross: gross revenue from tangible personal property delivered into Indiana, products transferred electronically into Indiana and services delivered in Indiana, whether or not taxable (wholesale sales count) sales; previous or current calendar year; since Oct 1, 2018. The test is gross revenue that exceeds $100,000. The 2017 law took effect July 1, 2017, but DOR began enforcing it October 1, 2018. Until January 1, 2024 a seller with 200 or more separate transactions into Indiana in the current or prior calendar year also had to register; SEA 228 (2024) removed that test, and DOR's Bulletin 89 gives the effective date as January 1, 2024 (retroactive). A seller that met only the transaction test in 2023 could close its account in 2024 if it did not have $100,000 in 2024 sales, but still had to file all 2024 returns. source Public record

Marketplace facilitators

Must collect (Gross revenue from sales into Indiana exceeding $100,000, including nontaxable and exempt sales, in the previous or current calendar year (the same test as remote sellers). Facilitators file a monthly sales tax return in INTIME.), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Registered Retail Merchant Certificate (RRMC), through the Business Tax Application on INBiz, $25 nonrefundable per location; the RRMC is valid two years and renews automatically at no charge if the business has no unpaid liabilities or unfiled returns Register Register for sales tax in INBiz; one certificate is displayed at each retail location. Remote sellers register the same way or through the Streamlined Sales Tax Registration System. An RRMC is not a county vendor's license. source Public record

Filing

• monthly, early filer (due the 20th): greater than $1,000 average monthly tax liability for the prior calendar year
• monthly (due the 30th): the general rule for other filers
• annual: annual collections of less than $1,000

Due: Early filers by the 20th of the following month, other monthly filers by the 30th, annual filers by January 31 (DOR filing deadlines calendar). DOR sets the frequency from average monthly liability and gives notice of a change before the next tax year.
Electronic filing: Required: all businesses must file and pay sales tax electronically (INTIME or a third-party vendor transmitting Form ST-103); EFT payments are required if average monthly tax exceeds $5,000.
Vendor discount: Collection allowance for timely filing and payment, based on liability for the 12 months ending June 30 of the previous year: 0.73 percent at $60,000 or less, 0.53 percent from $60,000.01 to $600,000.00, 0.26 percent at $600,000.01 or more.
INTIME source Public record

Certificates

Resale: Form ST-105, General Sales Tax Exemption Certificate, given to the seller for purchases for resale. Streamlined certificate: accepted
Exemptions: Form ST-105 covers most exemptions for in-state and out-of-state purchasers; a Streamlined Sales Tax Agreement Certificate of Exemption is also accepted; nonprofits use Form NP-1. source Public record

Recent and coming changes

• Jan 1, 2024 200-transaction economic nexus threshold removed by Senate Enrolled Act 228 (2024), retroactive to January 1, 2024; only the $100,000 gross revenue test remains source Public record

The transaction-count repeal is older than a year but is recorded because remote sellers still ask about it. DOR's handbook says returns are 'primarily due monthly' and annual for collections under $1,000; the deadlines calendar separates early filers (over $1,000 average monthly liability) due the 20th from monthly filers due the 30th.

Not confirmed: The Indiana Code sections (IC 6-2.5-2-2 for the rate, IC 6-2.5-6 for filing and the collection allowance) were not read; the facts come from DOR's handbook, bulletin and pages. No DOR statement found on how soon a remote seller must register after crossing $100,000 in the current year. Whether DOR accepts the Multistate Tax Commission certificate is not stated on the pages read. How county innkeeper's and food and beverage taxes are administered (state or county) was not confirmed.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Indiana statute limiting or barring a seller's credit card surcharge was found, though the Indiana Code itself could not be read directly for this entry. None of the Department of Revenue's Sales Tax Information Bulletins addresses sales tax on a card surcharge.

The rule

No Indiana statute on a seller's credit card surcharge was found.

Cash discounts

No Indiana statute on cash discounts was found.

Sales tax on the surcharge

Not stated No Department of Revenue rule, bulletin or ruling on a seller's credit card surcharge was found. All 71 Sales Tax Information Bulletins on the department's list were searched for surcharge, credit card, convenience fee and processing fee; the card references concern government purchase cards, gasoline use tax reimbursement and payment processors as marketplace facilitators, not surcharges. source Public record

What was checked: The Indiana General Assembly's code site (iga.in.gov) is a script-only application that could not be read automatically, so the Indiana Code (Title 24 trade regulation, including the Deceptive Consumer Sales Act at IC 24-5-0.5, and IC 6-2.5-1-5 on gross retail income) was not read for this entry. One web search found only government payment sections that let state agencies, court clerks and local units charge card fees (for example IC 36-1-8-11), and no general seller surcharge provision; those sections were not read. A 2025 Senate bill (SB 412) on interchange fees was seen in search results but not read. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Indiana Code not readable without a browser: https://iga.in.gov/laws/2025/ic/titles/24 (Title 24, trade regulation) and https://iga.in.gov/laws/2025/ic/titles/6 (IC 6-2.5-1-5, gross retail income). A browser read is needed to confirm there is no surcharge provision. Status of SB 412 (2025, payment card interchange fees) was not checked on the legislature site; it is about interchange fees, not seller surcharges, per its search listing.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass Through Entity Tax (PTET)

Partnerships and S corporations, including LLCs taxed as either, can elect each year to pay PTET on all eligible owners' shares at the individual income tax rate (3.00% for 2025, 2.95% for 2026, 2.90% for 2027), either on Form IN-PTET by the extended return due date or by checking the PTET box and filing Schedule PTET with the original IT-65 or IT-20S; the election cannot be made on an amended return. Owners claim PTET as a refundable credit on the separate PTET line of their return. Nonresidents are taxed on apportioned income, and residents on all income or apportioned income at the entity's choice.

Law

IC 6-3-2.1. Senate Enrolled Act 2 (2023). First tax year 2022. source Public record

Who can elect

Entities treated as partnerships or S corporations for federal income tax purposes, including LLCs so classified. Not estates or trusts (though they can pass PTET through), C corporations, qualified subchapter S subsidiaries, disregarded single-member LLCs, entities electing C corporation treatment or individuals. In general any owner is an eligible owner, including nonprofit entities, other pass through entities and residents of reverse-credit states (AZ, DC, OR). Not eligible: certain banks and savings institutions exempt under IC 6-3-2-2.8(3), international banking facilities, and for 2025 and later employee stock option plans, tax-exempt retirement plans whose income is not unrelated business income, and tax-exempt governmental entities. The election covers all eligible owners. An electing entity that receives PTET from a lower-tier entity applies it first against its own PTET, then may treat the excess as its PTET within limits, then against composite withholding, with any remainder refunded; a non-electing entity may pass PTET through to its owners. source Public record

Election

Either file Form IN-PTET (electronically in INTIME or by mail) or check the box on the IT-65 or IT-20S showing that Schedule PTET is included and list a computation code (01 to 06, or 13 to 15 when credits are claimed) on Schedule PTET with the original return. A missing box or code makes the election invalid. Entities with resident owners also choose pre-apportionment or post-apportionment treatment for them. An authorized person of the entity (anyone with authority to bind the entity or sign its returns); binding on all owners, who cannot choose different treatment. Deadline: Any time during the tax year or on the timely filed original return, including extensions; Form IN-PTET by the return due date with extensions or the date the original return is filed, whichever is first. No election after the original return is filed. Made each year. source Public record

Rate

2027: 2.90% Same as 2026.
2026: 2.95% Same residency rules; a new standard method for computing each owner's income applies for 2026 and later, with a simplified method available if at least 95% of owners are not subject to federal passive or at-risk loss limits.
2025: 3.00% Each owner's share of adjusted gross income: nonresidents after apportionment; residents before apportionment (all income) or after, one method for all residents. The individual rate in effect on the last day of the entity's tax year applies. source Public record

Estimated payments

For taxable years ending in 2025 and later, quarterly estimated PTET payments on the corporate estimated tax schedule (IC 6-3-4-4.1). No penalty if each estimated payment exceeds 20% of the current year PTET or 25% of the prior year PTET, whichever is less; transition rules apply to 2025. Payments designated at the entity level count as PTET estimates; payments by owners do not. DOR assesses any penalty rather than having it self-reported. Calendar year: April 20, June 20, September 20 and December 20. Fiscal year: the 20th day of the 4th, 6th, 9th and 12th months. source Public record

Return

Form IT-65 (partnerships) or Form IT-20S (S corporations) with Schedule PTET; Form IN-PTET if the election is made separately. PTET is reported to owners on a separate Schedule IN K-1 line. Due Any PTET balance after estimated payments is due on the 15th day of the fourth month after the end of the tax year. An entity with an extension to file its return gets the same extension for PTET; a federal extension serves as the Indiana extension (include a copy), or request one from DOR. Penalty relief requires paying the safe harbor amount by the original due date and the balance by the extended due date. source Public record

Owner credit

Owners report PTET on the separate PTET line of their return (individuals) or with IN K-1 withholding or other payments (entities), and must include the Schedule IN K-1 showing it. Yes: PTET is a refundable credit for individuals and entities credited with it. Any excess can be refunded or carried forward in the same manner as any other overpayment. Nonresident owners are taxed on income after apportionment; PTET reduces their state composite withholding tax dollar for dollar (not county tax). Credit for other states' PTET: Yes: PTET paid to another state is a nonrefundable credit for individuals, estates and trusts, with evidence (the other state's return, a K-1, or a signed multistate summary). For 2025 and later an electing entity that taxes residents before apportionment can also claim a credit against PTET for their non-Indiana taxes. No list of states. source Public record

Recent and coming changes

• For 2025 and later: ESOPs, tax-exempt retirement plans (income not unrelated business income) and tax-exempt governmental entities are not eligible owners; credits for non-Indiana taxes of resident owners, for residents of reverse-credit states and for flow-through Indiana credits may be applied against PTET (computation codes 13 to 15). source Public record
• Quarterly estimated PTET payments for taxable years ending in 2025 and later, replacing the single year-end estimated payment required for taxable years ending July 1, 2023 to December 31, 2024. source Public record
• New standard method for computing owners' income subject to PTET for 2026 and later. source Public record
• Rate follows the individual rate: 3.00% for 2025, 2.95% for 2026, 2.90% for 2027. source Public record

Facts are from DOR Income Tax Information Bulletin #72B (July 2025) and DOR's PTET FAQ. The statute (IC 6-3-2.1) was not read because the General Assembly's code site is a script app.

Not confirmed: Statute text of IC 6-3-2.1 not read; whether it has an end date or a condition tied to the federal SALT cap is unconfirmed (DOR guidance mentions none). Whether an election, once made, can be revoked before the original return is filed is not addressed in the guidance read. No DOR statement on Public Law 119-21 was found.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate adjusted gross income tax

Indiana follows the Internal Revenue Code as of a fixed date: January 1, 2023 for 2025 returns, moved to January 1, 2026 for tax year 2026 by Senate Enrolled Act 243 (2026), with SEA 212 adopting four provisions of Public Law 119-21 that took effect July 4, 2025. Indiana keeps its long-standing decoupling from bonus depreciation and caps section 179 at $25,000, now also decoupling from section 168(n) qualified production property, and adds back the federal 2022 to 2024 research catch-up deduction. For tax year 2026 only, Indiana allows its own deductions equal to the federal tips, overtime and car loan interest deductions; there is no Indiana match for the senior deduction.

Follows the Code

Fixed date, Code as of Jan 1, 2026. IC 6-3-1-11, as amended by SEA 212 (2026), Sec. 1 and SEA 243 (2026), Sec. 6
Tax year 2025: the Code as in effect on January 1, 2023, plus three Code sections as in effect on July 4, 2025 (section 23, section 168(e)(3)(B)(vi) and section 223(c)(2)(E)), listed in IC 6-3-1-11(f) as shown in the enrolled SEA 243; none of the eight provisions tracked here. Tax year 2026: the Code as amended and in effect on January 1, 2026 (SEA 243, effective January 1, 2026, retroactive). The Department's 2025 booklets were written before the 2026 session and say Indiana did not yet follow Public Law 119-21. The same definition serves individuals and corporations. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. Senate Enrolled Act 243 (2026) and Senate Enrolled Act 212 (2026); Department release dated April 15, 2026. Years: Code date: tax year 2026; selected Public Law 119-21 provisions retroactive to July 4, 2025 or January 1, 2025; tips, overtime and car loan interest deductions: 2026 only
The Department says some SEA 243 provisions align with Public Law 119-21 and others do not. Aligned: a refundable portion of a federal tax credit up to $5,000 (the release does not name the credit), the telehealth high-deductible health plan rule, the end of 5-year recovery for certain solar and wind property, and 2026 deductions for auto loan interest, overtime and tips. Not aligned: bonus depreciation, section 168(n) and section 179 (Information Bulletin #118). The enrolled acts were not read: iga.gov serves bill documents through a script app that does not answer automated requests. source Public record

Provision by provision

Other differences

• The addback tied to the section 250(a)(1)(B) deduction now refers to net CFC tested income instead of GILTI. source Public record
• Indiana follows the end of 5-year cost recovery for certain solar and wind property whose construction begins after December 31, 2024. source Public record
• Indiana follows the telehealth safe harbor for high-deductible health plans (HSA eligibility). source Public record

Guidance from the state

• Apr 15, 2026 Indiana DOR highlights details from the 2026 Legislative Session (news release)
• Legislative Synopsis 2026
• Income Tax Information Bulletin #118: Bonus Depreciation, Section 179 Expensing, and Qualified Production Property (May 2026)

Recent and coming changes

• Jan 1, 2026 Code date moves to January 1, 2026 for tax year 2026 (SEA 243, Sec. 6). source Public record
• Jan 1, 2026 Indiana tips, overtime and car loan interest deductions apply for tax year 2026 only; they end unless extended in a later session. source Public record
• Jul 4, 2025 Qualified production property decoupling and the research catch-up addback apply retroactively; taxpayers who filed 2025 returns before the 2026 session may need to amend. source Public record

Bulletin #118 (May 2026) cites a $2,500,000 section 179 phase-out threshold while saying Indiana follows the federal threshold; whether that figure reflects Public Law 119-21 was not determined. The 2025 booklets (IT-40, IT-41, IT-20) predate SEA 243 and SEA 212.

Not confirmed: Whether the Department has issued revised 2025 forms or instructions reflecting the retroactive changes was not checked. SEA 212's own text and both fiscal notes were not read; SEA 243 was read from a PDF saved in a browser.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

No Indiana law requiring employers to put pay in job postings or to disclose pay to applicants or employees was found. The Indiana Department of Labor's Wage and Hour Division pages describe minimum wage, overtime, wage payment and common construction wage rules and no pay transparency rule. The Indiana Code itself could not be read, because the General Assembly's site (iga.in.gov) loads its content only with scripts.

Salary history ban: Not determined. Not determined: the Indiana Code could not be read (see open).

What was checked: Checked the Indiana Department of Labor's Wage and Hour Division home page, which says the division administers and enforces the Indiana wage and hour laws and lists the minimum wage law, overtime, underpayment of wages and the Common Construction Wage act; it lists no pay posting or pay disclosure rule. The Indiana Code (iga.in.gov), bill texts and bill status pages return only a script shell to automated reads, so neither the labor title (IC 22) nor the civil rights title was read, and the 2026 session's bills could not be checked.

Not confirmed: Read IC 22-2 (wages, hours and benefits) and IC 22-9 (civil rights) in a browser at https://iga.in.gov/laws/2025/ic/titles/22 to confirm there is no pay posting, pay disclosure or salary history rule, and whether Indiana limits local governments from adopting one. Secondary sources point to HB 1300 (2025) and HB 1046 (2024), introduced bills that would have required wage ranges in postings; their status on iga.in.gov was not read. Check the 2026 session for any pay transparency bill that passed a chamber. Local ordinances (for example Indianapolis and Marion County) were not checked.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Indiana Department of Revenue (DOR)

Indiana's power of attorney is Form POA-1, or an electronic POA (ePOA) approved by the client in INTIME, and DOR says it will not accept the IRS's POA form even if it lists Indiana tax types. No Indiana paid preparer registration or license was found; paid preparers enter their PTIN on the IT-40. Preparers who file more than 10 Indiana individual income tax returns in a year must e-file the next year, with a $50 per return penalty, unless the client signs Form IN-OPT.

Power of attorney

Form POA-1, Power of Attorney (State Form 49357, R12 / 5-26), or an INTIME electronic Power of Attorney (ePOA); Form POA-R revokes. Individuals only, at most two per form; a company or firm cannot be named as the representative. The representative need not be an attorney. All matters with DOR regardless of tax year or type, or limited to the tax years and types listed. It authorizes receiving confidential information and acting for the taxpayer, but not receiving refund checks, and does not make DOR send the representative copies of the client's letters. One taxpayer per form; a spouse needs a separate form. Mail to Indiana Department of Revenue, P.O. Box 7230, Indianapolis, IN 46207-7230, fax 317-615-2605, or attach a PDF to an INTIME message; or request an ePOA in INTIME, which the client approves online or by a mailed letter and form. No notarization needed. Processing: Online ePOA approval by a client who has an INTIME account gives the practitioner immediate access; no processing time stated for paper POA-1. The POA does not expire. The updated POA-1 dropped the former 5-year expiration date; the prior version was accepted through December 31, 2025, and does not expire. form source Public record

Federal Form 2848

Not accepted DOR will not accept the IRS's POA form, even if it lists tax types for Indiana; a Form POA-1 must be completed and submitted. source Public record

Information only

No separate information authorization form was found. Instead of a POA, the taxpayer can fill in the Personal Representative area of a specific return, and a client can verify identity and consent during a phone call while present. On the return: IT-40 Personal Representative Information: "I authorize DOR to discuss my tax return with my personal representative" (Yes box), with the representative's name, phone and address; refunds still go to the taxpayer, and the taxpayer revokes by signed statement. source Public record

Preparer registration

No program found

Preparer ID on returns

The paid preparer completes the Paid Preparer Information area of the IT-40 with the firm name, the preparer tax identification number (PTIN) and the firm's address; no state preparer number. PTIN: required. source Public record

E-file mandate for preparers

A professional preparer who files more than 10 individual income tax returns in a calendar year must e-file individual returns the following year; the mandate applies to the firm as a whole. Indiana individual income tax returns. Client opt-out: Form IN-OPT, Indiana Electronic Filing Opt-Out Declaration (State Form 53952, R17 / 9-25), signed by the client and kept by the preparer, not mailed to DOR. Penalty: $50 per return not filed electronically, up to $25,000 per preparer per calendar year; no penalty for a return covered by a signed IN-OPT. source Public record

Transcripts and account records

INTIME lets individual customers request and print return transcripts on demand and view file and payment history; a practitioner with an approved ePOA sees the same information and can perform the same actions as the client. Who can ask: The taxpayer, or a tax practitioner with an approved INTIME ePOA. Return transcripts, file and payment history, and correspondence; years available not stated. Turnaround: On demand in INTIME. Online for representatives: Yes, through the client's accounts in INTIME once the client approves the ePOA. request source Public record

Online access for professionals

INTIME (Indiana Taxpayer Information Management Engine). Manage multiple customers under one login; file returns, make payments and view file and payment history for clients; view and respond to correspondence; register tax accounts and file business taxes; send secure messages to DOR; request ePOAs. From the practitioner's own INTIME account, All Actions or Preparer Actions, Request POA Access, for all or selected client accounts. The client approves online, or by a letter and form mailed to the client's legal address if the client does not use INTIME. An ePOA is required to file for a client in INTIME but not for SFTP bulk uploads, and covers only accounts in INTIME; a POA-1 may be needed for other tax types. source Public record

Practitioner line

DOR runs a tax practitioner hotline described in its tax practitioner packet; DOR asks that the number not be shared outside the tax practitioner community, so it is not shown here. source Public record

Recent and coming changes

• Form POA-1 was updated to remove the 5-year expiration date; POAs no longer expire. The prior version was accepted through December 31, 2025. The current form is revision R12 / 5-26. source Public record

Form IN-OPT tells preparers to keep the signed form for five years, while DOR's Tax Practitioners FAQ says three years. State law requires a POA-1, ePOA, or the return's checkbox authorization on file before DOR discusses a client's account; DOR verifies that the POA-1 signer is an authorized responsible person.

Not confirmed: No Indiana statute or DOR statement that there is no paid preparer registration was found; registration.required is false because DOR's tax professional pages list none. Any penalty for omitting the PTIN on an Indiana return is not stated in the IT-40 booklet. The years of return transcripts available in INTIME, and whether DOR also mails certified return copies on request, were not found. The date the updated POA-1 (without an expiration date) was released is not stated.

Rules for tax professionals in every state

Federal tax data sharing

18 IRS data-sharing agreements with agencies in Indiana, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Indiana Department of Workforce Development source Public record. How the IRS shares tax data with the states

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