2023 Tax Season
Has Arrived
The Indiana Department of Revenue (DOR) started accepting filings for the 2023 individual income tax season on Monday, Jan. 23, 2023, in concert with the Internal Revenue Service (IRS). Customers will have until Tuesday, April 18, 2023, to file both state and federal tax returns and pay any taxes owed for 2022.
While most Hoosiers received their Automatic Taxpayer Refund(s) via check or direct deposit in 2022, many elderly and disabled individuals who did not receive direct payment may be eligible to claim a $200 ATR refundable tax credit. Review ATR eligibility and filing information.
Find answers to the most common tax questions at dor.in.gov., and use the secure messaging portal in INTIME to contact the department.
Adoption Tax
Credit Change
Indiana’s adoption tax credit is increasing to 20% of the federal adoption credit (up from 10%) or $2,500 (up from $1,000), whichever is less. If the credit is claimed for multiple eligible children, the credit and limitation is computed separately for each child.
No more than $2,500 in credits may be claimed for each eligible child if credits are claimed over multiple years.
Credits for tax years 2022 and later are refundable. Parents who claimed the federal adoption credit for 2015 through 2021 may claim a non-refundable credit for the year(s) they claimed a federal credit.
Helpful Resources
Information Bulletins
& Departmental
Notices Updates
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Automatic Taxpayer
Refund Information
Eligible taxpayers should have received both ($125 and $200) Automatic Taxpayer Refunds (ATR) in 2022 as a direct deposit or as a check (either separately or combined) for a total of $325 (or $650 for married filing jointly).
However, Hoosiers who did not qualify for the initial ATR can claim the $200 ATR as a refundable tax credit if they:
- received Social Security benefits in 2022; and
- are not claimed as a dependent on someone else’s 2022 Indiana income tax return
As a reminder, Hoosiers who received the $325 ATR (or $650 for married filing jointly) or had all or part of the ATR offset due to other liabilities, cannot claim the $200 ATR refundable tax credit.
To receive the $200 refundable tax credit, eligible taxpayers must file one of the following three 2022 Indiana resident tax returns before Jan. 1, 2024:
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Form IT-40: Eligible Indiana residents should file an Individual Income tax return and include Schedule 5 to claim the $200 ATR tax credit on Line 11.
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Form IT-40 PNR: Eligible full-time Indiana residents (as shown on schedule H) with a part-time or nonresident spouse can claim the ATR tax credit by including Schedule F and adding $200 to Line 11.
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Form SC-40: Those who qualify to file the Unified Tax Credit for the Elderly may be able to claim the ATR tax credit if they meet specific age and income requirements. Enter $200 on Line G if one filer is eligible or $400 if married filing jointly and both spouses meet the requirements.
More information and three ATR instruction guides are available.
Earned Income Credit
Rate Change
The Earned Income Credit (EIC) is a tax credit for working individuals who have earned income under a threshold set by the IRS. The Indiana income tax credit rate is increasing from 9% to 10% of the federal EIC. There are some differences between the Indiana and the federal credit, most notably for married individuals filing jointly and individuals with three or more qualifying children.
Refer to IRS Publication 596 or State Publication 359, Indiana Earned Income Credit 2022, for more information.
DOR is Hiring
 Visit workforindiana.in.gov for information on competitive benefits such as affordable health care, retirement plans, generous paid leave and career development opportunities, then search for Department of Revenue openings.
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