Schedule F and Schedule IN-DONATE are supplemental forms used by Indiana part-year and nonresident taxpayers who file Form IT-40PNR. Schedule F allows filers to claim a variety of Indiana income tax credits—such as withholding credits, pass-through entity credits, earned income credits, and certain incentive credits—so that these amounts can be applied against the final state tax liability. Meanwhile, Schedule IN-DONATE gives filers the option to donate to approved Indiana funds by listing each chosen fund, its identifying code, and the amount contributed. These donations are voluntary and added to the taxpayer’s balance due, but they support statewide programs and community initiatives. Together, these schedules ensure that all credits, withholdings, and charitable contributions are accurately reported and properly reflected on Form IT-40PNR.
How To File Schedule F / Schedule IN-DONATE
- Download Form IT-40PNR and its related schedules.
- Attach Schedule F if you have any Indiana tax credits to report.
- Attach Schedule IN-DONATE if you plan to make voluntary donations to designated statewide funds.
- Transfer totals from these schedules to the accurate lines on Form IT-40PNR (credits go to line 12; donations to line 17).
- Submit everything together when filing your Indiana part-year or nonresident return—paper or electronic.
- Keep copies for your records.
How To Complete Schedule IN-DONATE (Line-By-Line)
The donation schedule appears at the top of the PDF.
Line 1 — Donations (Sub-Lines 1a, 1b, 1c)
You may list up to three Indiana charitable funds, each requiring:
- Fund name
- Three-digit fund code
- Dollar amount you want to donate
Line 1a
Enter the first fund’s name, its code, and your donation amount.
Line 1b
Enter the second fund’s information if you choose another.
Line 1c
Enter the third fund’s information if applicable.
All amounts must be rounded to whole dollars.
Line 2 — Total Donations
Add together all donation amounts from lines 1a through 1c.
This total goes on both:
- Schedule IN-DONATE, Line 2, and
- Form IT-40PNR, Line 17
Important rule: The donation total cannot exceed the amount on Form IT-40PNR, Line 16.
How To Complete Schedule F (Line-By-Line)
The Schedule F section lists all credits you may claim. Every line below is reworded clearly but mirrors the meaning from the form.
Line 1 — Indiana State Tax Withheld
Enter the amount of state income tax withheld from your W-2s, 1099s, or other withholding documents.
Line 2 — Indiana County Tax Withheld
Report your county income tax withheld, also shown on wage or income documents.
Line 3 — Pass-Through Entity Tax Credit
Enter any tax credit from pass-through entities (for example, partnerships or S-corporations) that issued you a credit certificate.
Line 4 — Estimated Tax Payments for 2025
Include all estimated payments made toward your 2025 Indiana taxes, and also any extension payment submitted with Form IT-9.
Line 5 — Unified Tax Credit for the Elderly
If you qualify for Indiana’s unified elderly credit, enter the calculated amount here.
Line 6 — Earned Income Credit (EIC)
This line has two components:
- Box A — Record the earned income credit from Schedule IN-EIC, Line A-3.
- Box B — Enter the proration percentage from Schedule A, Proration Section, Line 21D.
Multiply Box A × Box B, and place the result on Line 6 as your Indiana EIC.
Line 7 — Lake County Residential Income Tax Credit
If you qualify for this specific county credit, enter the allowable amount.
Line 8 — Economic Development for a Growing Economy (EDGE) Credit
Enter the credit from Schedule IN-EDGE, Line 19. Be sure to include the completed IN-EDGE schedule with your return.
Line 9 — EDGE Retention Credit
Enter the amount from Schedule IN-EDGE-R, Line 19, and attach that schedule as well.
Line 10 — Headquarters Relocation Credit (Refundable Portion)
Report the refundable part of the Indiana headquarters relocation incentive, if you qualify.
Line 11 — Adoption Credit
Enter your allowable Indiana adoption credit.
Line 12 — Reserved for Future Use
Leave this line blank; it is intentionally unused.
Line 13 — Total Credits
Add lines 1 through 12.
This total also goes on Form IT-40PNR, Line 12.
This figure represents all credits that will reduce your Indiana tax liability.
Identification Section
The schedule requires you to list:
- Names shown on Form IT-40PNR
- Your Social Security Number
This ensures the schedule is correctly matched with your return.