According to Indiana Individual Income Tax Booklet:
You may need to file an Indiana income tax return if:
- You lived in Indiana and received income.
- You lived outside of Indiana and had any income from Indiana sources.
Full Year Residents
If you were a full-year resident of Indiana and your gross income was more than your total exemptions claimed, then you must file an Indiana tax return. A general rule of thumb is to file Indiana state taxes if your income is $1,000 or more. When in doubt, it is best to file.
To determine if you're required to file, first, figure your Indiana exemptions:
You are allowed a $1,000 exemption for yourself and a $1,000 exemption for your spouse (if married filing joint). You can also claim a $1,000 exemption for each dependent claimed on your tax return. If your gross income is more than your total exemptions, you are required to file a return.
Part Year and Nonresidents
If you were a part-year resident and received income while you lived in Indiana, you must file your Indiana income taxes. If you are a legal resident of a state other than Indiana but have Indiana source income, you must file an Indiana return.
Residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin
Indiana has a reciprocal agreement with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin. If you lived in any of these states and have Indiana source income from wages, salaries, tips or commissions, file a nonresident Indiana return and complete the reciprocal agreement section of the return.
Married Couples Filing Requirements
- You must file the same as your federal return (married filing joint or married filing separate)
- Couples in same-sex marriages should file with Indiana using the same married filing status as they used for federal tax filing purposes.