This form should be filed by all individuals needing to correct an original Indiana individual income tax return. Note: You may not change your filing status (from a joint to a single return) after the due date of the original tax return has passed.
If you have any questions concerning the types of income included in the total income, what adjustments are allowable to total income, how to compute and claim various credits, etc., you should refer to the instructions for the individual income tax return for the year you are amending.
You must provide a complete explanation of the changes to your previously filed return. Also, enclose a copy of your amended federal return, if one was filed, and any schedules and forms that support the changes listed in Column B. If you are claiming a net operating loss deduction, you must enclose Schedule IT-40NOL. You must also enclose copies of the federal return and schedules for the loss year. Failure to submit a complete explanation and the appropriate state and federal schedules and forms could result in a delay in processing your claim.