It has been a prolonged process for the Indiana Department of Revenue (DOR) to work through the [now] two taxpayer refunds. The Department continues to receive calls requesting forms for the $200 Automatic Taxpayer Refund (ATR). There is no special form to complete to receive this refund.
Under Indiana law, eligibility requirements for the $200 ATR are different from the $125 ATR. Taxpayers that were eligible for the $125 ATR qualify for the $200 ATR and will receive payment by direct deposit or check. Some taxpayers who were not eligible for the initial $125 ATR will qualify for the $200 ATR. Instead of a direct payment, these taxpayers will receive a $200 tax credit toward any additional taxes owed or refund due.
To qualify for the $200 ATR, the taxpayer:
- must have received Social Security benefits in calendar year 2022 and
- must not be claimed as a dependent on a 2022 Indiana income tax return.
If a refund was not received taxpayers must file a 2022 Indiana resident tax return to claim the $200 ATR before Jan. 1, 2024. We will be including verification that our clients received the refund on the Tax Year 2022 Client Organizer so that, if not, the refund can be claimed with the 2022 tax return.