Indiana Tax Form IT-40EZ - Income Tax Return for Full-Year Indiana Resident Filers With No Dependents Instructions

2009 Changes

Rounding requirement. Rounding is now required on all individual income tax forms and schedules. See page 2 for details.

Unemployment compensation Income. You must add back the unemployment compensation excluded on your federal tax return. See instructions on page 4 for more information.

Deduction. The way to figure an unemployment compensation deduction has changed. Complete the worksheet on page 5 to see if you qualify to claim a deduction.

Earned income credit increase. The amount of earned income credit has increased from 6 percent to 9 percent of the earned income credit claimed on your federal tax return. See Line 14 instructions on page 5 for more information.

Important county tax rate information. This year Indiana counties were allowed to adopt or increase their local income tax rates through Oct. 31, 2009. See page 5 for more information.

Need Tax Forms or Information Bulletins?

Use your personal computer. Visit our Web site on the Internet and download forms that you need. Our address is www.in.gov/dor/index.htm

Use your telephone. Call the Forms Order Request Line (317) 615-2581 to get forms by mail. Have the following information ready to leave on the voice mail system:

  • Name of form or form number needed
  • Number of copies needed
  • Contact person's name
  • Daytime phone number
  • A complete mailing address (including city, state and zip code)

Use your local library, post office or district office. Tax forms may be available in your neighborhood, at your local library or post office. They are also available at any of our district offices, which are located in Bloomington, Clarksville, Columbus, Evansville, Fort Wayne, Kokomo, Lafayette, Merrillville, Muncie, South Bend and Terre Haute. These offices are open Monday through Friday between 8 a.m. and 4:30 p.m. Check local listings for the address, or visit our Web site at www.in.gov/dor/3390.htm

Need Help With Your Return?

Use local assistance. For help, visit any of the Department's district offices or take advantage of the IRS Volunteer Return Preparation Program (VRPP). This program offers free tax return help to low income, elderly and special needs individuals. Volunteers will fill out federal and state forms for those who qualify. Call the IRS at 1-800-829-1040 to find the nearest VRPP location. Be sure to take your W-2s, 1099s and a copy of your completed federal tax return if you are going to a district office.

Use the automated information line. Call the automated information line at (317) 233-4018 to get the status of your refund, billing information and prerecorded tax topics. These topics include collection procedures, payment plan procedures, use tax, county tax and 2009 tax year highlights. If you wish to check billing information, have a copy of your tax notice. The system will ask you to enter the tax identification number shown on the notice.

Call us. To receive help with basic tax questions, call us at (317) 232-2240, Monday - Friday, 8 a.m. to 4:30 p.m.

Internet. If you need help deciding which form to file, or to get information bulletins or policy directives on specific topics, visit our Web site at www.in.gov/dor/index.htm

Ready To File Your Return?

Use an electronic filing program. More than 1.9 million Hoosier taxpayers used an electronic filing program to file their 2008 state and federal individual income tax returns. Electronic filing provides Indiana taxpayers the opportunity to file their federal and state tax returns immediately, and receive their Indiana refunds in about half the time it takes to process a paper return. It takes even less time if you use direct deposit, which deposits your refund directly into your bank account. Even if there is an amount due on either return, Indiana taxpayers can still file electronically and feel comfortable knowing that the returns were received by the IRS and the Indiana Department of Revenue. Contact your tax preparer to see if he or she provides this service.

I-File. This fast, friendly and free online program allows taxpayers to prepare and file state tax returns using the Internet. I-File features a questionand- answer format and help links to guide users through filing. For more information, and to take advantage of this free service, please visit our Web site at www.ifile.in.gov

Where's your refund?

There are several ways to check the status of your refund. You will need to know the exact whole-dollar amount of your refund, and a Social Security number entered on your tax return. Then, do one of the following:

  • Call (317) 233-4018 for automated refund information.
  • Go to www.in.gov/dor/3336.htm and click on the words Where's my refund?
  • Call (317) 232-2240 from 8 a.m. to 4:30 p.m. Monday - Friday, and a representative will help you.

A refund directly deposited to your bank account may be listed on your bank statement as a credit, deposit, etc. If you have received information from the Department that your refund has been issued, and you are not sure if it has been deposited in your bank account, call the ACH Section of your bank or financial institution for clarification.

Moving? If you move to a new address after filing your tax return and do not have a forwarding address on file with the post office, the Department needs to know where to send your refund check. Change your address with us by doing one of the following:

  • Go to www.in.gov/dor/3336.htm and click on the words How do I change my mailing address with the Department?
  • Call the Department at (317) 232-2240.
  • Call or visit a district office near you.

Public Hearing - June 8, 2010. The Department will hold a public hearing on June 8, 2010. Please come and share your ideas on how the Department of Revenue can better administer Indiana tax laws. The hearing will be held at 9 a.m. in Conference Room 1 of the Conference Center, Indiana Government Center South, 402 West Washington Street, Indianapolis, Ind. You may also submit your concerns in writing to: Indiana Department of Revenue, Commissioner's Office, 100 North Senate Avenue, Indianapolis, Ind. 46204.

Social Security Number. Be sure to enter your Social Security number in the boxes at the top of the form. If filing a joint return, enter your Social Security number in the first set of boxes and your spouse's Social Security number in the second set of boxes.

Individual Taxpayer Identification Number (ITIN). If you already have an ITIN, enter it wherever your Social Security number is requested on your tax return. If you are in the process of applying for an ITIN, check the box located directly beneath the Social Security number area at the top of the form. For information on how to get an ITIN, contact the IRS at 1-800-829-3676 and request federal Form W-7, or find it online at www.irs.ustreas.gov

School corporation number. Enter the four-digit school corporation number (found on page 8 or 9) for where the primary taxpayer lived on Jan. 1, 2009. The primary taxpayer is the first name listed at the top of the tax return. If the primary taxpayer did not live in Indiana on Jan. 1, 2009, enter the code number "9999". Contact a local school or your county auditor's office if you're not sure which school corporation you live in.

Note: If the school corporation number is not entered, the processing of your return will be delayed.

County information. Enter the two-digit code numbers for the county(s) where you and your spouse, if filing joint, lived and worked on Jan. 1, 2009. You can find these code numbers on the chart on the back of Schedule CT-40EZ. See the instructions beginning on page 4 for more information, including the definitions of the county where you live and work.

Enclosing schedules, W-2s, etc. Enclose all your W-2s, 1099s and check, if applicable. Do not staple or paper clip your enclosures.

Line-By-Line Instructions

Important: Complete your federal Form 1040EZ first.

Rounding now required Each line on which an amount can be entered has a ".00" already filled-in. This is to remind you that rounding is now required when completing your tax return.

You must round your amounts to the nearest whole dollar.

To do this, drop amounts of less than $0.50.

Example. $432.49 rounds down to $432.00.

Increase amounts of $0.50 or more to the next higher dollar.

Example. $432.50 rounds up to $433.00.

Line 1 - Enter your federal "adjusted gross income" from federal Form 1040EZ, line 4.

Line 2 - Enter any unemployment compensation to be added back from Box C of the Unemployment Compensation Add-Back Worksheet, which is located on the back of Form IT-40EZ.

Line 4 - Enter the amount from line 3 of the Indiana Deduction Worksheet, which is located on the back of Form IT-40EZ.

Line 6 - Exemptions. Enter $1,000 if filing a single return and $2,000 if filing a joint return. Note: You are always eligible to claim a full $1,000 personal exemption on your Indiana IT-40EZ (even if your parents or someone else can also claim you on their return).

Line 9 - Complete the County Tax Schedule, Form CT-40EZ, to figure your tax. Go to page 4 for more information.

Line 10 - Use tax due on out-of-state purchases - If you have purchased items while you were outside Indiana, through the mail (for instance, by catalog or offer through the mail), through radio or television advertising and/or over the Internet, these purchases may be subject to Indiana sales and use tax, if sales tax was not paid at the time of purchase. This tax, called "use" tax, is figured at 7 percent.

Complete the worksheet below to figure your tax. If you paid sales tax to the state where the item was originally purchased, you are allowed a credit against your Indiana use tax for an amount paid up to 7 percent.

Lines 12 and 13 - Indiana state and county tax withholding amounts - Enter the amount(s) of Indiana state and/ or county tax withheld, which is usually shown in boxes 17 and 19 of your W-2s. You must enclose your W-2s to verify your claimed withholding.

Line 14 - Indiana's Earned Income Credit - Most Hoosiers who claim the earned income credit on their federal Form 1040EZ are eligible to claim Indiana's earned income credit. If you claimed at least a $6 earned income credit on your federal Form 1040EZ, then you are eligible to claim Indiana's earned income credit. Complete the worksheet on the back of Form IT-40EZ to figure your credit.

Important: If you received Indiana advance earned income credit payments from your employer, then you cannot file Form IT-40EZ; you must file Form IT-40.

Line 17 - Contribution to Indiana Nongame Wildlife Fund - The Indiana Wildlife Diversity Section offers you the opportunity to play an active role in conserving Indiana's nongame and endangered wildlife. This program is funded through public donations to Indiana's Nongame Fund.

Enter the amount of your refund you wish to donate to the Nongame Wildlife Fund on line 17. You can donate all or a part of your refund. Donations must be a minimum of $1. If you are not receiving a refund, but want to support the Wildlife Diversity Section, do not change your tax return. You can send a donation directly to the Nongame Fund by completing the form on the back of this booklet. Read more about Indiana's Wildlife Diversity Section and learn how donations have helped Indiana's endangered wildlife at www.in.gov/dnr/fishwild/3316.htm

Line 19 - Direct deposit - If you want your refund directed into your bank account, complete lines 19a, b and c.

  1. The routing number is 9 (nine) digits, with the first two digits of the number beginning with 01 through 12 or 21 through 32. Do not use a deposit slip to verify the number because it may have internal codes as part of the actual routing number.
  2. The account number can be up to 17 digits. Omit any hyphens, accents and special symbols. Enter the number from left to right and leave any unused boxes blank.
  3. Check the appropriate box for the type of account you are making your deposit to: either a checking account or savings account.

If you currently have a Hoosier Works MasterCard and wish to have your refund directly deposited in your account, enter your 12-digit account number on line 19b, where it says "Account Number" (do not write anything on line 19a "Routing Number").

You can find your 12-digit account number in the upper right-hand corner of your account monthly statement. DO NOT use your MasterCard 16-digit number. Make sure to check the "Hoosier Works MC" box on line 19c.

Line 21 - Penalty If your tax return is filed after the April 15, 2010, due date and you have an amount due, you will probably owe a penalty. Penalty is 10 percent of the amount due on line 20 or $5, whichever is greater. Exception: If you have an extension of time to file, are filing by the extended filing due date and have prepaid at least 90 percent of the amount due by April 15, 2010, then no penalty is due. However, you cannot file Form IT-40EZ; you must file Form IT-40 to take advantage of this exception. Get Form IT-40 at www.in.gov/dor/4167.htm

Line 22 - Interest If your tax return is filed after the April 15, 2010, due date and you have an amount due, you will owe interest (even if you have a valid extension of time to file). Interest should be figured on the amount on line 20. Contact the Department for the current interest rate by calling (317) 232-2240, or visit our Web site at www.in.gov/dor/3618.htm to see Departmental Notice #3.

Line 23 - Amount you owe - payment options There are several ways to pay the amount you owe. Make your check, money order or cashier's check payable to: Indiana Department of Revenue. Just include the payment loose in the envelope. Do not staple it to the return. Do not send cash.

You may also pay using the eCheck payment method. This service uses a paperless check, and may be used to pay the tax due with your Indiana individual income tax return, as well as any billings issued by the Indiana Department of Revenue for any tax type. To pay, go to www.in.gov/dor/epayand follow the step-by-step instructions. You will receive a confirmation number and should keep this with your tax filing records. The fee for using this service is $1.

Note: All payments made to the Indiana Department of Revenue must be made with U.S. funds.

You may also pay by using your American Express® Card, Discover® Card, MasterCard® or VISA® by calling 1-800- 2-PAY TAX (1-800-272-9829). Or, log on to www.in.gov/dor/epay/index.html and use your Discover® Card, MasterCard® or VISA® to make a payment. A convenience fee will be charged by the credit card processor based on the amount you are paying. You will be told what the fee is and you will have the option to either cancel or continue the credit card transaction.

Unemployment Compensation Add-Back Worksheet (located on back of Form IT-40EZ)

Up to the first $2,400 of unemployment compensation not reported on your federal tax return must be added back. The add-back for married filing jointly may be as much as $4,800.

Enter in Box A the amount of unemployment compensation from Box 1 of Form 1099G. If you have more than one 1099G on which unemployment compensation is reported, add together the amounts shown on all the 1099G's, Box 1. Note: If you received an overpayment of unemployment compensation in 2009 and you repaid any of it in 2009, reduce the amount to be reported in Box A by the amount repaid. If, in 2009, you repaid unemployment compensation that you included in gross income in an earlier year, make no adjustment to the amount included in Box A.

Enter in Box B the unemployment compensation reported on your Form 1040EZ, line 3.

Example. Zachary drew $3,500 in unemployment compensation. He entered in Box A the $3,500 amount from his 1099G, Box 1. He entered the $1,100 amount from his Form 1040EZ, line 3, in Box B. He entered the $2,400 difference in Box C.

Indiana Deduction Worksheet Instructions

(located on back of Form IT-40EZ)

Line 1 - Renter's Deduction. You may be able to take the renter's deduction if you paid rent on your principal place of residence, and the place you rented was subject to Indiana property tax. Your "principal place of residence" is the place where you have your true, fixed, permanent home and where you intend to return after being absent.

If you rented a mobile home or paid rent on a lot for your mobile home, you may claim the renter's deduction if the above requirements are met.

You cannot claim the renter's deduction if the rental property was exempt from Indiana property tax. Examples of this type of property are:

  • Government owned housing,
  • Property owned by a nonprofit organization,
  • Student housing,
  • Property owned by a cooperative association, or
  • Property located outside of Indiana.

The renter's deduction is the actual amount of rent paid or $3,000, whichever is less. You must complete all the information on the worksheet. If you moved during the year or had more than one landlord, you must list the same information for each place that you rented. Enclose additional sheets if necessary.

Important: You must maintain copies of your rental receipts, landlord identifying information, and lease agreements as the Department can require you to provide this information.

Line 2 - Nontaxable portion of unemployment compensation. If you received unemployment compensation during 2009, you may be eligible for a deduction. Complete the worksheet on page 5 to determine the amount of your deduction.

County Tax Schedule CT-40EZ: Line-by-Line Instructions

Complete Schedule CT-40EZ if, on Jan. 1, 2009, you and your spouse (if married) lived and/or worked in an Indiana county that has a tax. As of Jan. 1, 2009, Lake County* was the only county in Indiana that did not have a county tax.

*While Lake County had not adopted a county tax by the time this booklet was printed, the county may have by year's end. See Special Instructions for Lake County Residents on page 6 if you lived in Lake County on Jan. 1, 2009.

You are not required to enclose Schedule CT-40EZ with your return if, on Jan. 1, 2009, you were:

  • Single and did not live in Lake or Perry County, or
  • Married and each lived in the same county, unless one or both of you lived in Lake or Perry County.

You are required to enclose Schedule CT-40EZ if you are subject to county tax and you have any other filing situation.

Important county tax rate information This year Indiana counties were allowed to adopt or increase their local income tax rates through Oct. 31, 2009. This publication went to print before that date. This means your county tax rate on the chart on the back of Schedule CT-40EZ may not be correct. We encourage you to contact us in one of the following ways to get an updated list of the rates before filing. To get the updated list you may:

  • Log on to the Department's Web site at www.in.gov/dor/4156.htm
  • Call the form order request line at (317) 615-2581 to have one mailed to you.
  • Call our main tax line at (317) 232-2240 Monday - Friday, 8 a.m. to 4:30 p.m., and a representative will assist you.

Tax returns filed using the wrong rates will be adjusted. This may result in a reduced refund, or an increase in the amount you owe.

County of residence Your county of residence is the county where you maintained your home on Jan. 1, 2009. If you had more than one home in Indiana on this date, then your county of residence as of Jan. 1, 2009, was:

  • Where you were registered to vote. If this did not apply, then your county of residence was
  • Where your personal automobile was registered. If this did not apply, then your county of residence was
  • Where you spent the majority of your time in Indiana during 2009.
  • If you moved to another Indiana county after Jan. 1, 2009, your county of residence for tax purposes will not change until next year.
  • If, on Jan. 1, 2009, you lived in a county that has a tax, then you will owe county tax on all of your Indiana adjusted gross income.
  • If, on Jan. 1, 2009, you lived in a county that has no tax, then county tax will be figured on your income from your principal employment if the county where you worked on Jan. 1, 2009, has a tax.

Special note to married taxpayers

  • If you lived in different counties on Jan. 1, 2009, both of you need to figure your county tax separately on Section 1.
  • If both of you lived in a county on Jan. 1, 2009, that had no tax but worked in a county that did have a tax, you must figure your tax separately on Section 2.

Section 1 Instructions

Line 1 - If you are filing a single return, enter on line 1A the amount from Form IT-40EZ, line 7.

  • If you are filing a joint return and you both lived in the same county that has a tax on Jan. 1, 2009, enter on line 1A the amount from Form IT 40EZ, line 7. Leave Column B blank.
  • If you are filing a joint return and you lived in different counties on Jan. 1, 2009, then enter your share of the income on line 7 of the IT-40EZ.

Unemployment Compensation Worksheet

Note: If you were married but filing separately, and you lived with your spouse at any time during 2009, enter -0- on line 4 of the worksheet.

However, if you were married but filing separately, and lived apart from your spouse the entire year, enter $12,000 on line 4.

Important:If you received unemployment compensation form the U.S. Railroad Retirement Board, you cannot file Form IT-40EZ. You must file Form IT-40.

1. Enter the amount from Form IT-40EZ, line ______
2. Enter the amount from Box A of the Unemployment Compensation Add-Back Worksheet (from back of IT-40EZ) ______
3. Add lines 1 and ______
4. Enter $12,000 if single, or $18,000 if married fling a joint return. ______
5. Subtract line 4 from line 3. If zero or less, enter -0- ______
6. Enter the amount from Box C of the Unemployment Compensation Add-Back Worksheet (from back of IT-40EZ) ______
7. Enter one-half of line 5 (divide line 5 by 2) ______
8. Subtract line 7 from line 6 (if zero or less, you are not eligible for a deduction). Carry this amount to the back of Form IT-40EZ. Enter it on line 2 of the Indiana Deduction Worksheet ______

County where you worked. Your county of principal employment is the county where your main place of business was located or where your main work activity was performed on Jan. 1, 2009. If you began working in another county after Jan. 1, 2009, the county where you worked for tax purposes will not change until next year. If you had more than one job on Jan. 1, 2009, your principal place of employment is the job where you worked the most hours and earned the most income.

Example 2 - Jessie worked in Marion County on Jan. 1, 2009. She quit that job and began a new one in Johnson County on Feb. 10, 2009. Marion County is the county where she worked for 2009 even though she changed jobs during the year.

Principal employment income. You must figure your principal employment income if, on Jan. 1, 2009, you lived in a county that didn't have a tax but worked in a county that did have a tax. You will be filling out Section 2 instead of Section 1. Your principal employment income is income you earned from your main work activity (job) for the entire year.

Example 3 - Jessie earned $1,000 at her Marion County job from Jan. 1 through Feb. 2, 2009. She earned $14,000 at her Johnson County job she began on Feb. 10 and worked through year's end. Her principal employment income for the year subject to Marion county tax is $15,000.

Example 4 - Steve earned $15,000 from his full-time job. He also earned $2,000 from a part-time job. If you work a part-time job and a full-time job at the same time, only the income earned from the job where you worked the most hours and made the most income will be principal employment income subject to tax. Steve's principal employment income that is subject to county tax is $15,000.

Section 2 Instructions

Note: See the Lake County instructions below. If Lake County adopted a tax, STOP. Do not complete Section 2 . Otherwise, continue completing Section 2.

Line 1 - Enter your principal employment income on line 1A. If you are married, enter your spouse's principal employment income on line 1B.

Special Instructions for Lake County Residents If you and/or your spouse lived in Lake County on Jan. 1, 2009, then read the following instructions.

For the 2009 tax year, Indiana counties were allowed to adopt or increase their county tax rates through Oct. 31, 2009. This publication was printed before that date. This means that even though no tax rates are listed with Lake County on the back of Schedule CT-40EZ, the county may have adopted a local income tax before the end of the year.

To determine if Lake County did adopt a local income tax, you must contact us to get an updated list of the rates before filing. To get the updated list you may:

  • Log on to the Department's Web site at www.in.gov/dor/4156.htm
  • Call the form order request line at (317) 615-2581 to have one mailed to you.
  • Call our main tax line at (317) 232-2240 Monday - Friday, 8 a.m. to 4:30 p.m., and a representative will assist you.

If you find that Lake County did not adopt a tax (no resident or nonresident rates will be on the updated chart), skip the following information. Return to Section 2 Instructions on page 5 to see if you owe tax to another county.

If you find that Lake County has adopted a county tax (resident and nonresident rates will be on the updated chart), you'll have to:

  • Complete Section 1 of Schedule CT-40EZ, and
  • Enter information about where you lived.

If you lived in one of the following Lake County cities or towns on Jan. 1, 2009, enter the 4-digit code number associated with that location on Schedule CT-40EZ. If you did not live within the city or town limits, or lived in another Lake County community not on the list, enter the 4-digit code number 4599.

Lake County Cities and Towns Chart

4504 Cedar Lake

4529 Lowell

4506 Crown Point

4530 Merrillville

4511 Dyer

4531 Munster

4512 East Chicago

4532 New Chicago

4513 Gary

4540 Schererville

4515 Griffith

4541 Schneider

4516 Hammond

4546 St. John

4518 Highland

4549 Whiting

4519 Hobart

4550 Winfield

4524 Lake Station

4599 Other Lake County Community

Additional Information

Deceased individual information. If the taxpayer and/or spouse died during 2009, and this return is being filed with his/her name on it, make sure to enter the month and day of death in the appropriate box located on the back of the IT-40EZ. For example, a date of death of Jan. 9, 2009, would be entered as 01/09.

Note: If the taxpayer and/or spouse died before or after 2009, do not enter his/her date of death in this box.

Signature section. If this is a joint return, both you and your spouse must sign and date the tax return. Please enter your daytime telephone number so we can call you if we have any questions about your tax return. Also, enter your e-mail address if you would like us to be able to contact you by e-mail.

Signing a tax return for a deceased individual. If a joint return is filed by the surviving spouse, the surviving spouse should sign his/her name and after the signature write: "Filing as Surviving Spouse".

If filing a return for a deceased individual, an executor or administrator appointed to the deceased's estate must file and sign the return (even if this isn't the final return), indicating their relationship after their signature (e.g. administrator).

If an executor or administrator has not been appointed, the person filing the return should sign and give their relationship to the deceased (e.g. "John Doe, nephew").

Personal representative information. Typically, the Department will contact you (and your spouse, if married) if there are any questions or concerns about your tax return. If you wish to allow the Department to discuss your tax return with someone else (e.g. the person who prepared it, a relative or friend, etc.), you will need to complete this area.

First, you must check the "Yes" box, which follows the sentence "I authorize the Department to discuss my tax return with my personal representative."

Next, enter:

  • The name of the individual you are designating as your personal representative,
  • That person's telephone number,
  • That person's complete address.

If you complete this area, you are authorizing the Department to be in contact with someone other than you concerning information about this tax return.

Note: If you are due a refund, it will be paid to you (and your spouse, if filing jointly) even if you designate a personal representative.

You may decide at any time to revoke the authorization for the Department to be in contact with your personal representative. If you do, you will need to tell us that in a signed statement. Include your name, Social Security number and the year of your tax return. Mail your statement to Indiana Department of Revenue, P.O. Box 40, Indpls., IN 46206-0040.

Paid preparer information. Fill out this area if a paid preparer completed this tax return.

Note: This area needs to be completed even if the paid preparer is the same individual designated as your personal representative.

The paid preparer must provide the name and address of the firm that he/she represents, his/her identification number, and the firm's address or his/her address if self-employed.

Opt-Out Designation. There are many benefits to electronic filing, which include:

  • Elimination of math errors,
  • Faster refunds,
  • Fast and free filing (with the state's I-File program).

If you use a paid preparer and do not want your tax return to be filed electronically, you must complete a state Form IN-OPT. This form requires your signature (and your spouse's, if married), and must be maintained by your paid preparer with his or her records. Get Form IN-OPT at www.in.gov/dor/4167.htm for more information.

Unresolved Problems?

Use the taxpayer advocate. As prescribed by the Taxpayer Bill of Rights, the Department has an appointed Taxpayer Advocate whose purpose is to facilitate the resolution of taxpayer complaints and complex tax issues. If you have a complex tax issue, you must first pursue resolution through normal channels, such as contacting the tax administration division (317-232-2240). If you are still unable to resolve your tax issue, or a tax assessment places an undue hardship on you, you may receive assistance from the Office of the Taxpayer Advocate.

For more information, and to get required schedules if filing for an offer in compromise or a hardship case, visit our Web site at www.in.gov/dor/3883.htm You may also contact the Office of the Taxpayer Advocate directly at this e-mail address: taxpayeradvocate@dor.in.gov, or by telephone at (317) 232-4692. Submit supporting information and documents to: Indiana Department of Revenue, Office of the Taxpayer Advocate, P.O. Box 6155, Indpls., Ind. 46206-6155.

Where to Mail Your Tax Return.If you are enclosing a payment, please mail your tax return with all enclosures to:

Indiana Department of Revenue
P.O. Box 7224
Indianapolis, IN 46207-7224

For all other filings, please mail your tax return with all enclosures to:

Indiana Department of Revenue
P.O. Box 40
Indianapolis, IN 46206-0040