Indiana Spousal Post-liability Allocation Worksheet
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Extracted from PDF file 2023-indiana-form-in-40pa.pdf, last modified October 2020Spousal Post-liability Allocation Worksheet
Schedule IN-40PA State Form 51754 (R6 / 6-22) Indiana Department of Revenue Indiana Post-liability Allocation Schedule Tax Year________________ Are You a Spouse Not Liable for All or Part of a Tax Liability? You may use this form if: • • • You have a tax liability reported on a joint return that your are not responsible for; You have a tax liability reported on a joint return, but you are responsible only for a portion of the liability; or You have received an assessment from the Indiana Department of Revenue and you are not liable for all or part of the assessment because the assessment arises from the tax attributable to your spouse Complete this form to determine the applicable breakdown of income, exemptions and credits of the responsible taxpayer and the spouse requesting relief. The responsible taxpayer is the taxpayer that is not filing for liability relief. Required Attachments You must attach a copy of the following information to this schedule: 1. Your federal income tax return (Form 1040 or 1040-SR) for the year of the claim, 2. All W-2 forms of both spouses and any other forms showing state/county income tax withheld, and 3. A detailed letter explaining the sources of your income and your spouse’s income, deductions, credits, and any other information relevant to computing the liability of you and your spouse. 4. A copy of the Indiana Return and all schedules for the applicable year(s). Note: Your claim cannot be processed if you do not submit this required information. Part 1 - Information About the Joint Tax Return for Which This Claim is Filed 1. Enter the following information exactly as it is shown on the tax return for which you are filing this claim. The spouse’s name and Social Security number shown first on that tax return must also be shown first below. First name, initial, and last name shown first on the return First name, initial, and last name shown second on the return 2. Check here if Spouse Requesting Relief Social Security number shown second Check here if Spouse Requesting Relief □ □ Enter Your current home address. Street Address 3. Social Security number shown first City Is the address on your joint return different from the address shown above? State □ Yes *24100000000* 24100000000 □ No ZIP Code Part 2 - Allocation Between Spouses of Items on the Joint Indiana Individual Income Tax Return (a) Amount shown on joint federal and Indiana tax returns Allocated Items (b) Amount allocated to you (c) Amount allocated to other spouse 4. Income. Enter the separate income that each spouse earned. Allocate joint income, such as interest earned on a joint bank account, as you determine. Be sure to allocate all income shown on the joint tax return. a. Wages b. All other income. Identity the type and amount: _____________________________________________ _____________________________________________ _____________________________________________ 5. Adjustments claimed on your federal tax return. Enter each spouse’s separate adjustments, such as an IRA deduction. Allocate other adjustments claimed on your federal return as you determine. 6. Indiana Tax Add-Backs. Enter each spouse’s share of tax add-backs from Schedule 1/B, and identify: Allocate each add-back claimed on your Indiana return as you determine. code no. code no. code no. 7. Indiana Deductions. Enter each spouse’s share of deductions from Schedule 2/C, and identify: Allocate each deduction claimed on your Indiana return as you determine. code no. code no. code no. 8. Number of exemptions. Allocate the exemptions claimed on the joint Indiana return to the spouse who would have claimed them if separate returns had been filed. Enter whole numbers only (for example, you cannot allocate 3 exemptions by giving 1.5 exemptions to each spouse). Show the division of exemptions by type, such as 2 exemptions claimed on Indiana return plus 1 additional exemption for certain dependent child. 9. Withholding credits. Enter Indiana state and county tax withheld from each spouse’s income as shown on the W-2s, 1099-Rs, W-2Gs, etc. Be sure to attach copies of these forms to this schedule. 10. Credits. Allocate any Indiana earned income credit to the spouse who was allocated the dependent’s exemption. Allocate all other Indiana credits based on each spouse’s interest. 11. Payments. Allocate joint estimated tax payments as you determine. Note: The Indiana Department of Revenue will figure the amount of any modified amount due or refund due to the spouse requesting relief. *24100000000* 24100000000 Part 3 - Signature Area Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of Spouse Phone Requesting Relief: __________________________________________ Date:______________ Number:______________________ Paid Preparer’s Use Only Preparer’s Signature: _________________________________________________ Date:______________ Check if self-employed: Mail your completed claim to: Indiana Department of Revenue Returns Processing and Operations P. O. Box 7207 Indianapolis, IN 46207-7207 Or, Fax it to 317-974-1605. □
Form IN-40PA
More about the Indiana Form IN-40PA Other TY 2023
Are You a Spouse Not Liable for All or Part of a Tax Liability? Complete this form to determine the applicable breakdown of income, exemptions and credits of the responsible taxpayer and the spouse requesting relief
We last updated the Spousal Post-liability Allocation Worksheet in February 2024, so this is the latest version of Form IN-40PA, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IN-40PA directly from TaxFormFinder. You can print other Indiana tax forms here.
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Form Sources:
Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Form IN-40PA from the Department of Revenue in February 2024.
Historical Past-Year Versions of Indiana Form IN-40PA
We have a total of three past-year versions of Form IN-40PA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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