Schedule H (IT-40PNR)

Instructions on how to complete Schedule H (IT-40PNR), a form required by Indiana for part-year residents to report residency and additional tax-related information.

Schedule H is a form used by Indiana residents to report their residency and other additional information while filing taxes for the year 2026. The form is intended for individuals filing a Part-Year Resident Income Tax Return (IT-40PNR). It helps the state of Indiana determine how long a person lived in the state during the year, and it requires you to provide details about your state of residence during the tax year, as well as any tax returns filed with other states or countries. This form is a crucial part of ensuring that individuals pay the correct amount of taxes, depending on their period of residence in Indiana. It also collects various additional information such as the filing status, tax extension filings, and farm income.

How to File Schedule H

  1. Obtain the Form: The form Schedule H (IT-40PNR) is part of the Indiana State tax return package. You can download it from the official Indiana Department of Revenue website or fill it out as part of the IT-40PNR paper filing.
  2. Fill Out Section 1: Residency Information
    • State of Residence: In the first section, list all states and/or foreign countries where you or your spouse (if filing jointly) lived during 2026.Date From and Date To: Record the specific dates that you lived in each state or foreign country. Use the format MM/DD for these dates.Tax Filing with State/Country: For each residency period, indicate whether you filed a tax return with the state or country by marking “Yes” or “No” in the appropriate box.
    Example:State of ResidenceDate From (MM/DD)Date To (MM/DD)Did you file a tax return?IL01/01/202506/01/2025YesIN06/02/202512/31/2025YesFor your spouse, you will fill out the same details in the corresponding section under “Spouse’s Information if Married Filing Jointly.”
  3. Complete Section 2: Additional Information
    • Federal Filing Information: Mark “Yes” if you are filing a federal income tax return for 2026; otherwise, mark “No.”Extension of Time to File: Indicate if you’ve filed for an extension either federally (Form 4868) or for Indiana (Form IT-9), or made any related payments.Farm/Fishing Income: If at least two-thirds of your gross income for the year was made from farming or fishing, check the appropriate box and include Schedule IT-2210.Schedule IN-40PA Filers: If applicable, check the box indicating you are completing the Indiana Schedule IN-40PA.Date of Death: If you or your spouse passed away during 2026, record the date of death in MM/DD format.Indiana Work Days: Indicate the number of days you and your spouse worked in Indiana during the year.
    Example:ItemResponseFederal Tax FilingYesFiled Federal ExtensionYesIncome from Farming or FishingNoSpouse’s Date of Death08/10/2025Days Worked in Indiana (Taxpayer)250Days Worked in Indiana (Spouse)120
  4. Authorization & Signature:
    • Read the statement of authorization carefully. By signing, you confirm the accuracy of the return and your understanding that any refund will be issued jointly if filed jointly with a spouse.
    • You also authorize Indiana Department of Revenue to confirm your Social Security number with the Social Security Administration for accuracy.
    • Personal Representative: If you authorize someone else to discuss your tax return, provide their name, contact details, and relationship to you.
  5. Contact Information:
    • Provide your daytime telephone number and email address.
    • If applicable, provide the information for your personal representative and paid preparer. This includes the preparer’s name, PTIN, and contact details.
  6. Submit the Form: Once you have completed all sections, sign the form, and submit it along with your other tax documents. You may submit your form via mail or electronically, depending on the method you are using to file.
How to Complete Schedule H (IT-40PNR)

How to Complete Schedule H (IT-40PNR)

  1. Section 1: Residency Information
    • Lines 1a-1d: List your state of residence for each period, the corresponding dates, and whether you filed taxes in that state.
    • Spouse’s Information (if married filing jointly): Repeat the same process for your spouse.
  2. Section 2: Additional Required Information
    • Line 1: Indicate if you are filing a federal income tax return for 2026.
    • Line 2: Indicate if you have filed for an extension of time to file either federally or with Indiana.
    • Line 3: Mark if your income was mostly from farming or fishing.
    • Line 4: If you qualify for Innocent Spouse Relief, indicate this and attach Schedule IN-40PA.
    • Line 5: If applicable, indicate the date of death for either you or your spouse.
    • Line 6: Enter the number of days you and your spouse worked in Indiana.
    • Signature Section: Provide your signature, phone number, and email, and authorize someone else to represent you if needed.
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