The Miscellaneous Forms section includes forms used for special situations, such as requesting an extension, making estimated tax payments, reporting pass-through income, or protecting part of a joint refund. Most taxpayers will only need one or two of these forms.
Program Entry: Indiana Return > Miscellaneous Forms
Tip: If a form in this section does not apply to your situation, you can leave it blank. Most taxpayers will not need to complete every form shown in this section.
Estimated Payment Vouchers (Form ES-40)
Use Form ES-40 to generate Indiana estimated tax payment vouchers if you expect to owe Indiana tax in a future tax year and need to make quarterly estimated tax payments.
Underpayment of Estimated Tax (Form IT-2210)
Form IT-2210 determines whether you may owe a penalty for not paying enough tax during the year through withholding or estimated tax payments.
Application for Extension of Time to File (Form IT-9)
If you are required to file a 2025 Indiana individual income tax return but cannot file by the original due date of April 15, 2026, you should request an extension of time to file. An extension may be needed whether you expect to owe additional tax, receive a refund, or have no balance due.
Getting an Indiana Extension
- If you filed Federal Form 4868 by April 15, 2026, Indiana automatically grants you an extension. No separate Indiana extension request is required.
- If you did not file a federal extension, you may request an Indiana extension by completing Form IT-9, Application for Extension of Time to File. Important: Form IT-9 cannot be e-filed through the program. It can be completed, printed, and mailed to the Indiana Department of Revenue.
Program Navigation:
Indiana Return > Miscellaneous Forms > Application for Extension of Time to File Form (IT-9)
Extended Filing Deadline
Whether your extension is received through Federal Form 4868 or Indiana Form IT-9, your Indiana filing deadline is extended to November 16, 2026.
An extension gives you more time to file your return. It does not extend the deadline for paying any tax due.
If you expect to owe Indiana tax, you should pay at least 90% of your expected tax liability by April 15, 2026. Payments may be made:
- With Form IT-9, or
- Online through Indiana's INTIME portal at https://intime.dor.in.gov.
If you make an Indiana extension payment online by the original due date, Indiana treats the payment as a valid extension request and extends your filing deadline to November 16, 2026.
Interest and Penalties
Interest accrues on any tax paid after April 15, 2026.
Generally, no penalty will apply if:
- The return is filed by November 16, 2026;
- At least 90% of the expected tax liability was paid by April 15, 2026; and
- Any remaining balance, including interest, is paid with the return.
Claiming an Extension Payment
Enter your Indiana extension payment in the Federal Section > Payments & Estimates > State Estimated Tax Payments area of the program.
The program will include the payment on the appropriate Indiana forms and calculate your total payments automatically. Extension payments are combined with other Indiana payments and reported on Schedule 5.
Military Personnel
Military personnel serving in a combat zone or stationed outside the United States may qualify for special filing and payment extensions. Refer to the Indiana individual income tax instructions for details.
Reporting an Extension in the Program
To indicate that an extension was filed:
Navigation: Indiana Return > Basic Information
- Check "Have you filed a Federal extension for 2025?" if:
- You filed Federal Form 4868; or
- You made a qualifying Indiana extension payment through INTIME.
- This places an X on Schedule 7, Line 3a.
- Check "Have you filed an Indiana extension for 2025?" if:
- You filed Form IT-9; or
- You made an Indiana extension payment online.
- This places an X on Schedule 7, Line 3b.
Schedule IN K-1
Schedule IN K-1 reports income, deductions, credits, and other tax information passed through from partnerships, S corporations, trusts, and other pass-through entities.
For additional information, see our separate article covering Indiana Schedule IN K-1.
IT-41 Schedule IN K-1
IT-41 Schedule IN K-1 reports beneficiary information and pass-through amounts from an Indiana fiduciary return.
For additional information, see our separate article covering IT-41 Schedule IN K-1.
Schedule IN-40SA (Injured Spouse Allocation)
Schedule IN-40SA is used when a joint Indiana refund may be applied to one spouse's past-due obligations and the other spouse wants to protect their share of the refund.
Form IN-40PA
Form IN-40PA (Post-Liability Allocation Worksheet) is used in certain joint filing situations to determine how a refund, tax liability, withholding, or credits should be divided between spouses. [in.gov]