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The Indiana General Assembly passed legislation providing for an Automatic Taxpayer Refund (ATR) credit for tax year 2012.
You may be eligible for the credit if you meet all three of the following qualifications. You must:
The refundable credit that has been authorized for 2012 is $111 per eligible taxpayer ($222 for an eligible married couple filing a joint return). Dependents are not eligible to claim the ATR unless filing their own state tax return.
For more information about this credit, including how to figure it, see the instructions in the IT-40, IT-40EZ or IT-40PNR instruction booklets.