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

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.

Characters left:

Change to CS Support service hours

Our Support department is closed on [[date]]. However, limited UltraTax CS phone support is available on that date from 9 AM - 5 PM ET due to the approaching deadline.

Links to our most popular tax processing topics are available in the Alerts and notices section on the right side of most pages.


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

Share This