State Reference · Tax Year 2026
Indiana (IN)
Flat 3.0% + county
Indiana Department of Revenue · Main form: IT-40 · Due April 15, 2027
Rates & brackets
Top rate3.0% state + local income tax ~0.5%–3%
Standard deduction$1,000 exemption / person; $1,500 additional / dep
Filing logistics
Main formIT-40
Filing dueApril 15, 2027
E-file portalINTIME
AgencyIndiana Department of Revenue
Major credits
- Unified tax credit for the elderly
- IN EITC (10% federal)
- College credit
Sales & property tax
Sales tax7% state (no local)
Property taxHomestead deduction + supplemental deduction; property tax capped by class
Preparer notes
- Each county has its own LIT (Local Income Tax) — always look up client's county of residence 1/1.
- Renter's deduction up to $3,000.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.