Indiana University Bloomington

Office of International Services

A Division of the Office of the Vice President for International Affairs

Franklin Hall 306, 601 East Kirkwood Avenue.  Bloomington, Indiana  47405
Phone: (812) 855-9086  |  Fax: (812) 855-4418  |   Email: intlserv@indiana.edu

⇒ Student & Scholar Advising ⇒ Living in the U.S. ⇒ Instructions for State Tax Return

Instructions for State Tax Return

The following instructions apply to individuals who use the 1040NR-EZ form for their Federal Income Tax Return

  1. Go to the Indiana Individual Income Tax Forms page
  2. From the second table (Indiana Part-Year Residents and Full-Year Nonresidents), print out
    • IT-40 PNR Form
    • IT-40 PNR Schedule A
    • IT-40 PNR Schedule D & E
    • CT-40 PNR
Start with IT-40 PNR
  1. Write your Social Security number, your name, and your address on the first section
    • School corporation Number: 5740
    • County code: 53
  2. To fill out Line 1 on you IT-40 PNR, go to IT-40 PNR Schedule A
IT-40 PNR Schedule A
  1. Write your name and Social Security number
  2. Follow if all your income is from Indiana
  3. Line 3 from your 1040NR-EZ Form → Line 1A & 1B on IT-40 PNR Schedule A
  4. Line 4 from 1040NR-EZ Form → Line 5A & 5B on IT-40 PNR Schedule A
  5. Line 5 from 1040NR-EZ Form → Line 20A & 20B on IT-40 PNR Schedule A.
  6. Go to Line 21A&21B from IT-40 PNR Schedule A, and add all numbers
  7. Write 1.0 on your BOX 21D if all your income is from Indiana
  8. Write the same number from Line 21 at Line 22A, 22B, 25A, 25B
  9. Line 9 from 1040NR-EZ Form → Line 36A & 36B on IT-40 PNR Schedule A
  10. Line 8 from 1040NR-EZ Form → Line 39A & 39B on IT-40 PNR Schedule A
  11. Go to Line 40 and add lines 26 through 39.
  12. Line 41A: Subtract 40A from 25A
  13. Line 42B: Subtract 40B from 25B. Carry this number over to line 1 on front page of the IT-40 PNR
Go Back to IT-40 PNR
  1. To fill out Line 2 on you IT-40 PNR, go to IT-40 PNR Schedule D & E
IT-40 PNR Schedule D & E

Rental deductions only apply to individuals who live off-campus (not to on-campus housing)

  1. Write your name and Social Security number.
  2. Line 1: Renter’s Deduction
    • Rental address for 2007, if different from filing address.
    • Landlord’s name and address
    • Total amount of rent paid in Indiana
    • Total months rented in Indiana in 2007
  3. Enter lesser amount of rent paid or $2,500 on line 1
  4. Line 12: Same number from line 1.  Carry this number over to Line 2 in front page of the IT-40 PNR
Go Back to IT-40 PNR
  1. Line 3: Line 1 minus line 2
  2. Line 4: Enter 1 if single or 2 if married.  Multiply number by 1,000
  3. Line 8: Enter amount from Line 4
  4. Line 9: Write 1.0 if all your income is from Indiana. If not, put the same number from your Schedule A BOX 21D. If not prorate the percentage. (State/Federal)
  5. Line 10: Multiply Line 8 by Line 9. Enter result
  6. Line 11: Line 3 minus Line 10
  7. Line 12: Line 11 multiplied by 0.034
  8. To fill out Line 13 on you IT-40 PNR, go to CT-40 PNR

If on 1/1/07, you did not live in Indiana yet, skip CT-40 PNR.  Therefore, Line 13 on your IT-40 PNR will be blank and go to step 36.

CT-40 PNR
  1. Write your name and Social Security number.
  2. Monroe County Code: 53
  3. Enter the amount from IT-40 PNR Line 11 on Lines 1A & 3A
  4. Line 4a: Monroe County resident rate = 0.0101
  5. Line 5a: Multiply amount on line 3A by rate on Line 4A.  Place amount on Lines 5A, 6 and 9.
  6. Carry this amount to IT-40 PNR Line 13.
Go Back to IT-40 PNR
  1. Line 18: Add Lines 12, 13,14 - enter on this Line and on Line 28 on the back of this form
  2. Line 19: Indiana state tax withheld, box 17 on W-2.  Also include amount if you have a 1099 or 1042-S, box 22 (if box 24 is Indiana). Attach W-2/1042-S
  3. Line 20: Indiana County tax withheld, box 19 on W-2.  Also include amount if you have a 1099 or 1042-S.
  4. Line 27: Add Lines 19 through 26; place the total on this Line and on Line 29 on the back of this form.
  5. Line 28: same as Line 18
  6. Line 29: same as Line 27
  7. Line 30: If Line 29 is more than Line 28, subtract Line 28 from Line 29, place the total on this Line and on Line 35 (if smaller, skip to Line 37)
  8. Line 36: if you want to direct deposit, write routing number and account number
  9. Your Information
    • T: Write OC if not living in the U.S. on 1/1/07.
    • W: Enter the time period you lived in Indiana during 2007
  10. Signature Area
    • ZW: Check YES
    • Write your signature and date
    • Write your telephone number (SS) and email address (ZV)
  11. Personal Representative Area
    • AB: Put S41-01-1367
  12. Do not forget to staple your W-2, 1099 and 1042-S to the IT-40 PNR form.  If you owe, please attach your check
  13. Send all your State documents to:

Indiana Department of Revenue
P.O. Box 7224
Indianapolis, IN 46207-7224

Last updated June 19, 2008.