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 (the total of all your income before deductions) 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 it 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.
For more information: