Extension of Time to File the Indiana 2011 Individual Income Tax Return on Form IT-40, IT-40PNR, or IT-40 RNR
I. AUTOMATIC EXTENSION OF TIME TO FILE, NOT TO EXCEED 60 DAYS
The Application for Automatic Extension of Time to File (Form IT-9) is used to obtain an automatic 60-day extension of time to file an Indiana resident or nonresident income tax return (Indiana Forms IT-40, IT-40PNR, and IT-40 RNR). Any taxpayer who wishes to request an extension of time to file must complete and file Form IT-9 on or before the original due date of the Indiana individual income tax return. If an application for extension is filed, at least 90 percent of the state and/or county tax due for the entire tax year must have been paid by the taxpayer and/or withheld by the taxpayer’s employer.
The payment made with Form IT-9 should be claimed as an estimated tax payment at the time of filing Form IT-40, IT-40PNR, or IT-40 RNR. This is only an extension of time for filing the taxpayer’s return. This is not an extension of time to pay any state and/or county tax due.
If the taxpayer has a valid federal extension, Form 4868, and 90 percent of the state and/or county tax due for the tax period has been paid, the taxpayer automatically has an extension with Indiana and does not need to file Form IT-9. The Indiana Department of Revenue will accept the federal extension if a copy is attached to the taxpayer’s return at the time of filing. The taxpayer will have 30 days beyond the federal extension period in which to file his Indiana return, subject to the provisions of IC 6-8.1-6. For example, if federal extension Form 4868 extends the taxpayer’s federal filing date to October 15, the taxpayer’s Indiana filing date automatically becomes November 15.
If the taxpayer does not have a federal extension, he is required to file Form IT-9, even if there is no tax due on his Indiana individual income tax return. If the taxpayer is due a refund or does not expect to owe any tax when the tax return is filed and is unable to file by the due date, generally April 15, the taxpayer will still need to file for an extension by completing Form IT-9, Part 2: Nonpayment Information. Form IT-9 extends the taxpayer’s Indiana filing time 60 days, subject to the provisions of IC 6-8.1-6.
II. PENALTY AND INTEREST CHARGES
Form IT-9 or a federal extension does not extend the due date for the payment of the tax. A penalty may be assessed on any state or county tax paid after the due date of the return. However, a penalty will not be assessed if the taxpayer files the income tax return within the extension period and the balance due on the tax return is:
• Not in excess of 10 percent of the amount of state and county tax due on the tax return; and
• Paid with the return.
Any penalty that is due with the filing of the taxpayer’s return is calculated at 10 percent of the tax that is owed with the return or $5.00, whichever is greater. Any penalty due with the return should be reported on Form IT-40, IT-40PNR, or IT-40 RNR.
Interest will be charged on any amount due with the taxpayer’s return filed late and should be calculated from the original due date of the return until the tax is paid. Interest is charged even though an extension may have been granted. Please refer to Departmental Notice # 3 for the current interest rate, which changes annually. The interest should be added to the amount shown as due on the tax return.
Form IT-9 Indiana Department of Revenue Application for Extension of Time to File 2011
Who should get an extension of time to file? You must get an extension of time to file if you are required to file a 2011 Indiana individual income tax return, but cannot file by the April 17, 2012 due date. Whether you owe additional tax, are due a refund or are breaking even, you still need to file for an extension.
If you owe… To get a valid extension, you must file Form IT-9, and send in a payment of at least 90% of the tax expected to be due, by April 17, 2012. This will extend your time to file to June 18, 2012.
If you don’t owe… If you are due a refund, or don’t expect to owe any tax when filing your tax return, and you are unable to file by April 17, 2012, you’ll still need to file for an extension. There are two ways to accomplish this:
• If you have a valid federal extension, Form 4868, you automatically have an extension with Indiana and do not need to file Form IT-9.
• If you do not have a federal extension, complete Form IT-9, Part 2: Nonpayment Information. Mail this in by April 17, 2012.
Extension period. Form IT-9 extends your filing time to June 18, 2012. Federal exten-sion Form 4868 extends your Indiana filing time to Nov. 19, 2012.
Penalty will not be due if you:
• file within the extension period;
• paid at least 90% of the tax you expect to owe by April 17, 2012, and
• pay any remaining amount due when you file.
Interest is due on all amounts paid after the April 17, 2012 due date.
How to file. Complete the worksheet below to figure how much you will need to pay. If filing a joint return, include your spouse’s income. If you don’t owe, complete Part 2: Nonpayment Information on the front of this form.
How to pay. If paying, make your check or money order payable to the Indiana Department of Revenue. Write your Social Security number on your check or money order. Payments must be made with U.S. funds. To pay by using your American Express® Card, Discover® Card, MasterCard® or VISA®, call 1-800- 2-PAY TAX (1-800-272-9829). A convenience fee will be charged by the credit card processor based on the amount you are paying. You will be told what the fee is and you will have the option to either cancel or continue the credit card transaction.
File online. If you need to make an extension payment, you may file your application for an extension of time to file online. Visit web site at www.in.gov/dor/4340.htm and follow the prompts for making an Individual extension payment.
Claim your payment. Add your extension payment to any estimated tax paid, and report on line 3 of either the Form IT-40, Schedule 5, or Form IT-40PNR,
Schedule F.
Military personnel stationed in a presidentially declared combat zone should see the Form IT-40 or Form IT-40PNR instruction booklet for special filing instructions. You can access these instruction booklets online at www.in.gov/dor/4546.htm