INDIANA — In a major effort to modernize state services, the Indiana Department of Revenue (DOR) has announced that eligible seniors can now file for the Unified Tax Credit for the Elderly online starting in 2026.
The move to the INTIME digital portal is expected to significantly reduce processing times, allowing many of Indiana’s approximately 250,000 eligible seniors to receive their refunds weeks faster than traditional paper filing.
What is the Unified Tax Credit for the Elderly?
This refundable credit is designed to provide financial relief to low-income seniors, even those who do not have enough income to be required to file a standard state tax return.
Credit Amounts:
- Individual: Up to $100
- Married Couple: Up to $140
Because the credit is “refundable,” if the credit amount is more than the tax you owe, the state will pay you the difference as a refund check or direct deposit.
Eligibility Requirements
To qualify for the 2026 filing season (covering the 2025 tax year), Hoosiers must meet the following criteria:
- Age: You or your spouse must have been 65 or older by Dec. 31, 2025.
- Income: Your total federal adjusted gross income must be less than $10,000.
- Residency: You must have lived in Indiana for at least six months during 2025.
- Legal Status: You must not have been imprisoned for 180 days or more during the year.
If you are married and lived together at any time during the year, you must file a joint return to claim the credit.
How to File Online
Seniors who are not required to file a full income tax return can use the simplified Form SC-40. Starting this year, this form is available digitally through the INTIME portal at intime.dor.in.gov.
- Access: Navigate to the INTIME website.
- Locate Form: Look for the “Where’s My Refund” panel on the homepage.
- Select SC-40: Click the link to fill out the form directly—no account registration is required to submit this specific form.
- Choose Direct Deposit: For the fastest refund, users are encouraged to provide their banking information for direct deposit rather than waiting for a mailed check.
The deadline to submit Form SC-40 for the 2025 tax year is April 15, 2026.
While standard income tax returns are sometimes granted extensions, state law is strict regarding this specific credit: if the claim is filed after the deadline, the credit will be denied.
