Indiana allows an increased dependent child exemption for the first taxable year a qualifying dependent child is claimed on an Indiana state tax return. A qualifying child claimed for the first time may be eligible for a larger exemption than the standard additional dependent child exemption.
Program Entry
Indiana Return → Personal Information → Dependents Claimed for the First Time
The Following Information Can Be Added
Dependent Claimed for the First Time
Select the qualifying child being claimed as a dependent for the first taxable year in which the additional dependent child exemption is allowable and claimed on an Indiana state tax return.
Dependent Claimed for the First Time vs. Additional Dependent Exemption
The Dependent Claimed for the First Time exemption is available only during the first taxable year a qualifying dependent child is claimed on an Indiana state tax return.
The Additional Dependent Exemption may be claimed each year a dependent child continues to meet Indiana's eligibility requirements.
If a child qualifies as a dependent claimed for the first time, the child may also qualify for the Additional Dependent Exemption.
Notes
- This exemption applies only to qualifying dependent children who are being claimed for the first time on an Indiana state tax return.
- A child is not considered to be claimed for the first time if the additional dependent child exemption was previously claimed by another taxpayer.
- A child is not considered to be claimed for the first time if the additional dependent child exemption was previously claimed or could have been claimed while the child was living outside Indiana.
- The dependent must also qualify for Indiana's additional dependent child exemption.
- Dependents claimed for the first time are reported on Schedule IN-DEP.