Indiana income tax is automatically calculated based on the information entered throughout the return. The Tax section is used to report additional taxes that may apply and to recapture certain Indiana credits when required.
Program Entry
Indiana Return → Tax
The Following Information Can Be Added
Total Purchase Price of Property Subject to the Sales/Use Tax
Enter the purchase price of items purchased without paying Indiana sales tax when Indiana use tax is due. This commonly applies to purchases made online, through mail order, or from out-of-state sellers that did not collect Indiana sales tax.
Household Employment Taxes (Schedule IN-H)
Enter household employment taxes due from employing household workers, such as a nanny, housekeeper, caregiver, or other domestic employee. The tax is calculated on Schedule IN-H and carried to the Indiana return.
Recapture of Certain Indiana Offset Credits (Schedule IN-CR)
Certain Indiana credits must be repaid if the property, investment, or activity for which the credit was originally claimed no longer meets the program requirements.
The following information may be required:
Offset Credit Name
The name of the Indiana credit being recaptured.
K-12 Credit Indicator
Indicates whether the recapture relates to a K-12 education credit.
Account/Certification Number
The account or certification number assigned to the original credit.
Offset Credit Code
The code associated with the credit being recaptured.
Amount to be Recaptured
The amount of previously claimed credit that must be repaid.
Notes
- Use tax may be due even if no sales tax was collected at the time of purchase.
- Household employment taxes apply only to taxpayers who employed household workers and are required to file Schedule IN-H.
- Credit recapture generally occurs when the requirements for a previously claimed credit are no longer met.
- Retain any schedules, certifications, and supporting documentation related to taxes or credit recapture reported in this section.