Schedule IT-40PNRA: Form Schedule IT-40PNRA Apportionment Schedule for Nonresident Individuals (Revision)
Indiana · Indiana DOR · Used for tax years 2025
Schedule IT-40PNRA is used to calculate and report the portion of business income subject to Indiana tax for individuals who conduct trade or business both within and outside of the state. It uses an apportionment formula based on gross receipts to determine the Indiana taxable p