Indiana FCD-A

In this guide, we will explain what Form FCD-A is, how to file it, and provide a detailed, line-by-line guide to accurately complete the form.

Form FCD-A is used to apply for the Foster Care Donation Credit, which allows individuals or entities to claim a tax credit equal to 50% of their monetary donations to the Insuring Foster Youth Fund or other qualifying foster care organizations. The credit incentivizes charitable contributions to organizations supporting foster care in Indiana. However, the total credit for all applicants is capped at $2,000,000 annually, making it important to apply early.

What Is Form FCD-A?

Form FCD-A is the Application for Foster Care Donation Credit issued by the Indiana Department of Revenue (DOR). Taxpayers who make monetary donations to the Insuring Foster Youth Fund or other qualifying foster care organizations can apply for this credit. The credit is equal to 50% of the donation amount, up to a maximum credit of $10,000 per taxpayer or entity.

Here are the key points about the Foster Care Donation Credit:

  • The credit applies only to monetary donations made during the same taxable year.
  • The maximum credit allowed is $10,000 per donor, regardless of the total donation amount.
  • Any unused portion of the credit is nonrefundable and cannot be carried forward.
  • Total funding for the credit is limited to $2,000,000 per calendar year on a first-come, first-served basis.
  • To claim the credit on your tax return, you must first complete Form FCD-A, submit it to the DOR for approval, and receive a certification number from the department.

How to File Form FCD-A

Filing Form FCD-A involves the following steps:

  1. Make a Monetary Donation: Contribute to the Insuring Foster Youth Fund or a qualifying foster care organization.
  2. Collect Proof of Donation: Obtain receipts or other proof of your monetary donation to include with your application.
  3. Complete Form FCD-A: Fill out all required sections of the form. Follow the line-by-line instructions provided below.
  4. Submit the Form: Send the completed form and proof of donation to the Indiana Department of Revenue. You can mail it to the address provided on the form or fax it to 317-233-5439.
  5. Await Approval: The DOR will review your application and notify you within 45 days with either an approval, partial approval, or denial. If approved, you will receive a certification number to claim the credit on your tax return.
How to Complete Form FCD-A

How to Complete Form FCD-A

Below is a line-by-line guide to completing Form FCD-A accurately:

Section 1: Applicant Information

  1. Name of Applicant:
    Enter your full name (if an individual) or the entity’s name (if filing on behalf of a business or organization).
  2. Social Security Number (Last 4 Digits) or FEIN (All 9 Digits):
    • Individuals: Provide the last four digits of your Social Security Number (SSN).
    • Entities: Provide the full Federal Employer Identification Number (FEIN).
  3. Mailing Address:
    Enter your complete mailing address, including street address, city, state, and ZIP code.
  4. Telephone Number:
    Provide a phone number where you can be reached in case the DOR has questions about your application.
  5. Email Address:
    Include your email address for faster communication from the DOR.

Section 2: Donation Information

  1. Enter Amount of Donation:
    • Write the exact amount of your monetary donation(s) to a qualifying foster care organization or to the Insuring Foster Youth Fund.
    • If you made multiple donations to different organizations, list the amounts separately.
  2. Name of Foster Care Organization:
    • Enter the name of the qualifying foster care organization(s) to which you made a donation.
    • If you made a donation to the Insuring Foster Youth Fund, enter that name as well.
  3. Additional Donations:
    • If you donated to more than two organizations, complete and attach an additional Form FCD-A to list the remaining donations.

Credit Calculation

Use the following steps to calculate your Foster Care Donation Credit:

  1. Line 1 – Total Amount of the Donation(s):
    Add up all the amounts donated to qualifying foster care organizations and enter the total.
  2. Line 2 – Multiply by 50% (0.5):
    Multiply the total on Line 1 by 50% to calculate the amount of the credit.
  3. Line 3 – Maximum Credit Allowed:
    Enter the lesser of:
    • $10,000, or
    • The amount calculated on Line 2.
    This is the maximum Foster Care Donation Credit you can claim.

Signature Section

  1. Signature of Applicant or Authorized Designee:
    The applicant or an authorized representative must sign the form to certify the accuracy of the information provided.
  2. Date:
    Enter the date the form is signed (month, day, and year).
  3. Printed Name and Title:
    • Individuals: Print your name in this section.
    • Entities: Print the name and title of the authorized representative completing the form.

Submission

  • Mailing Address:
    Indiana Department of Revenue
    P.O. Box 6104
    Indianapolis, IN 46206-6104
  • Fax Number:
    317-233-5439

Be sure to include proof of your donation, such as a receipt or acknowledgment letter from the qualifying organization.

Important Notes

  • Approval Timeline: The DOR will send an approval or denial letter within 45 days of receiving your application.
  • Certification Number: If approved, you will receive a certification number. This number must be included on your Indiana tax return to claim the credit.
  • Non-Qualifying Donations: Donations to non-qualifying organizations will result in partial or full denial of the credit.
  • Annual Credit Limit: The total available credit is limited to $2,000,000 per year. Applications are processed on a first-come, first-served basis, so apply early.
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