The agency says the General Assembly passed legislation providing for an Automatic Taxpayer Refund credit for the 2012 tax year. Taxpayers are eligible for the credit if they filed a full-year Indiana resident income tax return for tax year 2011 in a timely manner, including extensions, and if they do so for the 2012 tax year. They also must owe some tax to the state for 2012. The refundable credit is $111 per taxpayer or $222 for a married couple filing a joint return.
More information is available online at http://www.in.gov/dor/4761.htm .