1040-IN: Form IT-40RNR (Reciprocal Non-Resident Return, County Tax)

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Overview

Residents of Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin who have Indiana source wages are not taxed on those wages in Indiana for state income tax purposes. However, those wages are still subject to Indiana county income tax, assuming the taxpayer was employed in an Indiana county as of January 1 of the tax year. Instead of filing Form IT-40PNR, taxpayers may file Form IT-40RNR, a wages-only return, in order to calculate the county tax if they meet certain conditions.

Requirements to file Form IT40-RNR

Per guidance of the Indiana Department of Revenue, an Indiana full-year nonresident taxpayer is eligible to file Form IT-40RNR only if they meet the following conditions:

Preparing Form IT-40RNR in UltraTax CS

Related topic: 1040 Indiana frequently asked questions

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