Indiana Indiana Apportionment Schedule for Nonresident Individuals
Extracted from PDF file 2022-indiana-form-it-40pnra.pdf, last modified November 2020
Indiana Apportionment Schedule for Nonresident IndividualsIndiana Department of Revenue Schedule IT-40PNRA Indiana Apportioned Income for Nonresident Individuals State Form 49059 (R20 / 9-22) Tax Year Enclosure Sequence No. 17 Prepare a separate schedule IT-40PNRA for each entity with multistate business activity. File with Form IT-40PNR Your first name, middle initial and last name Social Security Number Name of Business FEIN or SSN (if different from above) Part 1 Taxpayer Information Check box where income was reported on Federal Return (entries must be included in the amount reported on lines 7A, 9A and 12a through 16a of Schedule A of Form IT-40PNR): Federal Schedule C or CEZ Federal Schedule E Federal Schedule F Federal Form 4797 □ □ □ □ Part 2 Adjusted Gross Business Income Subject to Apportionment Round all entries 1. Enter the net federal income (loss) reported for the business activity _________________ 1 00 2. Enter an amount for each deduction (or income item) used in arriving at Federal Net Income: a) Bonus depreciation / other: see instructions______________ 2a 00 b) U.S. Gov’t bond interest and other nontaxables___________ 2b 00 00 4. Total income, as modified (add lines 1 and 3) ___________________________________ 4 00 3. Net modifications: subtract 2b from 2a.________________________________________ 3 Part 3 Apportioned Income for Nonresident Individuals for the 2022 tax year Use this apportionment formula to apportion income received by the business from sources both within and outside Indiana. Note: Interstate transportation entities must use Schedule E-7, available at www.in.gov/dor/tax-forms/2022-corporatepartnershipincome-tax-forms/ Column A Column B Column C Total within Indiana 1. Receipts Factor - Enter total business gross receipts (sales)___ 1a Total within and outside Indiana 00 1b Indiana percentage 00 2. Divide line 1a by line 1b, enter result here (or enter percent from Interstate Transportation Schedule E-7 )____________________________________________________________________ 2c . % 3. Multiply total income amount in Part 2, line 4 by percent in Part 3, line 2c ______________ 3 00 Combine Indiana Apportioned Income on line 3 with amounts from other IT-40PNRA schedules, if any. Carry grand total to line 19B of Form IT-40PNR Schedule A. *24100000000* 24100000000 Instructions for Completing Schedule IT-40PNRA Indiana Apportionment Income for Nonresident Individuals Who Should File A nonresident person or proprietor, including an entertainer, independent contractor and other unincorporated individuals, who derive business income from Indiana sources is subject to Indiana adjusted gross income tax on that income. On the U.S. income tax return this type of income is reported on Form 1040/1040-SR Schedules C, C-EZ, E, F, and 4797 (disposition of business property used both within and outside Indiana). Nonresidents with adjusted gross income derived from Indiana sources must file Form IT-40PNR, Indiana Part-Year or Nonresident Individual Income Tax Return. If the nonresident is conducting the trade or business both within and outside Indiana, this income must be apportioned by completing this schedule. Part 3 outlines Indiana’s formula for apportioning business income. Using this schedule will determine the taxable portion of business income to carry over to line 19B of Form IT-40PNR, Schedule A. Caution: Multistate business income received from an S corporation, limited liability company, partnership, limited liability partnership, trust and estate is separately apportioned at the entity’s level. Nonresidents must report their distributive shares of income (including modifications) as apportioned by those entities, on lines 12B through 15B on Form IT-40PNR Schedule A. Part 1 Complete all necessary boxes to identify source and type of business income received. Note: If Indiana and your resident state of domicile tax the same business income, an offsetting credit may be available on the Indiana return based on existing agreements Indiana may have with your state. See instructions for credits for taxes paid to other states in the individual income tax return instruction booklet. Part 2 Line 2 – a) A listing of required Indiana add-backs can be found in the Form IT-40PNR instruction booklet (www.in.gov/dor/tax-forms/2022-individual-income-taxforms/). Look for the section titled Schedule B: AddBacks. Combine the amounts of any of these add-backs associated with this business income (loss); enter the total on this line. DO NOT also enter these add-backs on Indiana’s Schedule B. b) Enter interest from certain obligations of the United States Government included as income on the federal return (refer to Income Tax Information Bulletin #19 for a listing of eligible items), and other nontaxable income (such as Indiana lottery prize receipts authorized by IC 4-30). How to Report Business Income Business income means adjusted gross income from transactions and activity in the regular course of taxpayers’ trade or business. Business income would include income from tangible property if the acquisition, management, or dispositions of the property are integral parts of the taxpayer’s regular trade or business. Part 3 Indiana generally follows the Uniform Division of Income for Tax Purposes Act for attributing income. Nonresidents who derive income from a business which operates both within and outside the state of Indiana must apportion the business income. This is accomplished by completing Part 3. Adjusted gross income derived from sources within Indiana includes: (1) income from real or tangible personal property in this state; (2) income from doing business in this state; (3) income from a trade or profession conducted in this state; (4) compensation for labor or services rendered within this state; and (5) income from stocks, bonds, notes, bank deposits, patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other intangible personal property having a location in Indiana. If income is derived solely from an Indiana business or profession or is totally derived from outside Indiana, it must be assigned (allocated) to that source and reported on lines 7, 9 and 12 through 16 on Form IT40PNR Schedule A. Only the apportioned business income from this schedule is to be reported on line 19 on Form IT-40PNR Schedule A. Note: Nonbusiness income is all income other than business income. It is allocable income and not part of a business’s gross receipts in the apportionment formula. Line 3 – Multiply your total modified net business income in Part 2, line 4 by the Indiana apportionment percentage on line 2c. Enter the result here and on line 19B on Form IT-40PNR, Schedule A. Note: If you are filing a return for a year other than the current year, get the Schedule IT-40PNRA for that specific year at www.in.gov/dor/tax-forms/indiana-state-prior-yeartax-forms. *24100000000* 24100000000
More about the Indiana Form IT-40PNRA Individual Income Tax Nonresident TY 2022
We last updated the Indiana Apportionment Schedule for Nonresident Individuals in February 2023, so this is the latest version of Form IT-40PNRA, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form IT-40PNRA directly from TaxFormFinder. You can print other Indiana tax forms here.
Other Indiana Individual Income Tax Forms:
|Form Code||Form Name|
|Form SC-40||Unified Tax Credit for the Elderly|
|IT-40 Booklet||IT-40 Income Tax Instruction Booklet|
|Form ES-40||Estimated Tax Payment Voucher|
|Form CT-40||County Tax Schedule for Indiana Residents|
|Schedule 5||Credits & Donations|
Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Form IT-40PNRA from the Department of Revenue in February 2023.
Form IT-40PNRA is an Indiana Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Indiana Form IT-40PNRA
We have a total of twelve past-year versions of Form IT-40PNRA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Indiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.