2025 Indiana State Tax Deadlines
Indiana Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Indiana, you might be required to file Indiana State taxes. Indiana maintains a flat income tax rate of 3.00% (reduced from 3.05% in 2024), with further reductions planned to reach 2.9% by 2027. This comprehensive guide outlines the key tax deadlines and considerations applicable to Indiana in 2025.
Indiana business tax deadlines for 2025
C Corporation deadlines and requirements
C Corporations in Indiana must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form IT-20 (Indiana Corporation Income Tax Return)
- File online through INTIME (Indiana Taxpayer Information Management Engine)
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Indiana for 2025
The Extension Deadline for Indiana Corporate income tax returns is November 17, 2026. Indiana automatically grants a seven-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Indiana S Corporation and Partnership tax deadlines for 2025
S Corporations and Partnerships must file in Indiana by April 15, 2026.
Required forms include:
- Form IT-20S – Indiana S Corporation Income Tax Return
- Form IT-65 – Indiana Partnership Return
Extension to file S Corporation and Partnership taxes in Indiana for 2025
The Extension Deadline for Indiana S Corporations and Partnerships returns is November 17, 2026. Indiana automatically grants a seven-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Indiana Individual tax considerations for 2025
Filing requirements and income thresholds
Indiana Individuals must file a State income tax return if they are required to file a federal return or if their Indiana adjusted gross income exceeds specific thresholds.
The 2025 filing thresholds are:
- $1,000 for single taxpayers
- $2,000 for married filing jointly
- $1,000 for head of household filers
- $1,000 for married filing separately
Estimated tax deadline for Indiana 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Indiana estimated income tax payments during 2025 if you expect to owe $1,000 or more in Indiana income tax after subtracting your withholding and credits. Individuals with business income, rental properties, or investment gains typically need to make quarterly payments.
Individual tax deadline for Indiana 2025
You must file and pay Individual Income Taxes in Indiana by April 15, 2026. Indiana accepts electronic filing through INTIME, significantly reducing processing time.
Available forms include:
- Form IT-40 – Indiana Individual Income Tax Return
- Form IT-40PNR – Indiana Part-Year Resident and Nonresident Individual Income Tax Return
Extension to file taxes in Indiana for 2025
The Extension Deadline is November 17, 2026, to file your Indiana Individual Income tax return. Indiana automatically grants a seven-month extension on filing personal income taxes without requiring separate State extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Indiana tax professionals need to know
Several key considerations make Indiana's tax landscape unique for 2025:
Indiana's continued commitment to tax reduction is evident in the January 1, 2025, rate decrease from 3.05% to 3.00%, with additional reductions planned through 2027. The State offers various tax credits, including credits for property taxes and charitable contributions.
Electronic filing requirements
Indiana encourages electronic filing for most taxpayers:
- C Corporations can file electronically through INTIME
- Partnerships and S Corporations benefit from faster processing through electronic systems
- Individuals can use INTIME for free electronic filing
How does Indiana determine residency
Indiana determines residency based on domicile, which is your permanent home and principal place of residence. Full-year residents pay tax on all income, regardless of its source, while part-year residents and nonresidents pay tax only on income sourced in Indiana.
Indiana's unique tax features for 2025
Ongoing tax rate reductions
Indiana reduced its flat income tax rate from 3.05% to 3.00% on January 1, 2025, with further reductions planned for 2026 to 2.95% and for 2027 to 2.9%, demonstrating the State's commitment to tax competitiveness.
C Corporation rate alignment
C Corporations benefit from Indiana's stable and competitive Corporate tax environment, which features a flat rate structure.
County income tax option
Indiana allows counties to impose additional local income taxes, meaning Individuals may face varying total tax rates depending on their county of residence.
Seven-month extension period
Indiana offers one of the longest automatic extension periods, at seven months, allowing taxpayers until November 17 to file their returns while maintaining the April 15 payment deadline.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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