Only those taxpayers who were eligible to receive the initial $125 Automatic Taxpayer Refund (ATR) received the additional $200 ATR as a tax refund payment (either by direct deposit or combined check).

Those who did not qualify for the $125 ATR but qualify for the $200 ATR will not receive a tax refund payment in 2022.  Instead, they must file a 2022 Indiana resident tax return and claim the ATR as a tax credit. They must file a 2022 state tax return to claim the credit, even if they do not normally file a tax return due to their income.

Tax returns for 2022 will not be accepted until mid- to late-January 2023. Information on how to claim the $200 ATR as a credit will be posted on DOR’s website, in tax instruction booklets and on Form SC-40 by early 2023. In addition, many major tax software vendors are expected to include this information in their products.

DOR’s Automatic Taxpayer Refund Information webpage has been updated with information on resolving issues surrounding payments such as a deceased taxpayer, damaged or destroyed checks, address changes, and more. In many cases, issues can be resolved without contacting DOR or the Auditor of State’s Office. Please visit this page before contacting DOR Customer Service regarding an ATR.

Don’t forget you can keep up to date on ATR information by subscribing to receive emails when DOR updates the Automatic Taxpayer Refund webpage.

Under current Indiana law, the amount discharged due to the one-time debt relief provided by the U.S. Department of Education as part of the Biden-Harris Administration’s student debt relief plan will be taxable as Indiana income. More information will be in an upcoming Information Bulletin.

DOR’s Student Loan Forgiveness webpage is currently under development. You can subscribe to receive an email when the page goes live.

DOR will not provide updates based on legislation until after the governor signs an applicable bill into law and DOR has studied the impact on the agency’s operations and customers. You can keep up to date with proposed legislation through the Indiana General Assembly’s website.

This year is winding down which means upcoming tax season is on the horizon. For the latest updates on new legislation, forms changes, agency procedure updates and other items impacting Indiana taxes, check out the Tax Chapter 2023 for the 2022 Filing Year, available on DOR's website.

The updated 2022 Legislative Synopsis, which includes legislation passed by the 2022 Indiana General Assembly during the Special Session, is now available. You can find the revised Legislative Synopsis by visiting dor.in.gov.

DOR’s many initiatives, including results and growth over the past year, are highlighted in the FY22 Annual Report.

A few of the highlights include:

• Management of all agency operations to effectively administer over $27 billion of tax revenue from Indiana’s 65 tax types, licenses, fee, permits, and penalties;
• Completion of a five-year modernization project that enhanced DOR’s technology platform, closed internal gaps and improved internal efficiencies and customer service;
• Execution of the 2022 individual income tax season (for tax year 2021), our first on the new modernized Indiana Tax System (ITS); and
• Continued commitment to lead the industry in Motor Carrier Services and to serving Indiana’s trucking industry.

For more information on DOR’s efforts in previous years, Annual Reports from 2007 to 2021 are also available on DOR's website.

The Department of Revenue actively promotes voluntary compliance through numerous projects throughout the year. We kicked off the CP2000/Discrepancy Billing in mid-September.

A discrepancy bill is issued when the income of the federal return does not match the income reported on the state return. A CP2000 billing is issued when the taxpayer has unreported income at the federal level that creates a billing at the federal level. After receiving the bill from the IRS, the taxpayer should amend their Indiana return to reflect these changes. Failure to amend the state return to account for this discrepancy in AGI results in DOR generating a bill for this same unreported income. Due to the timing of reporting and recognition of the amendment process, the department generates these bills a couple of years after the reported tax year. 

The department began issuing this year's bills for the 2019 tax year in mid-September.

The due date for the extension of time to file for Indiana’s Individual Income taxes is coming up. If a taxpayer was granted a federal extension of time to file, they were automatically granted an extension of time to file with Indiana. While the federal extension due date was Oct. 17, the Indiana state extension due date is Nov. 14. It’s important to file by this due date to keep from incurring late filing penalties.

A complete list of DOR tax types and forms that can be filed electronically, along with information on electronic filing (e-filing) methods and options, is now available for tax practitioners on DOR’s Electronic Filing Publications page.

Several Indiana business tax types have e-filing mandates based on legislation established in 2014. E-filing mandates are notated with an asterisk on the chart. As a reminder, failure to comply with e-filing mandates may result in fines, interest and penalties.