Resources / Forms
EZ-2 – Investment Deduction (No. 52501)
- For use in claiming personal property deduction for property in an Enterprise Zone.
Form 102, 103 & 104 (Investment Deduction for Personal Property)
- Form 102 – (No. 50006) Farmer’s Tangible Personal Property Assessment Return: Must be filed with Form 104.
- Form 103 – (No. 11274 or 11405) Business Tangible Personal Property Assessment Return: Must be filed with Form 104.
- Form 104 – (No. 10068) Business Tangible Personal Property Return: Must be filed with Form 102 or 103.
Schedule IT-40QEC – Qualified Employee Deduction (No. 21928)
- For use in claiming deductions on Indiana State Income Tax return for individuals who live and work in the zone.
Schedule LIC – Loan Interest Credit (No. 21926)
- Financial institutions that make loans to businesses or residents in the Zone may be eligible for a credit on tax paid on interest income earned from these loans.
Schedule EZ – Employment Expense Credit (No. 49178)
- This tax credit is earned by businesses that employ qualified employees who are Zone residents.
Beginning in 2017, FY 2016 EZB-Rs and EZB-Es must be submitted electronically at https://iedcportal.iedc.in.gov/.
Link to statutory authority (IC 6-3.1-10-8): http://www.in.gov/legislative/ic/code/title6/ar3.1/ch10.html
Other Helpful Links:
UEZ Presentation – view this presentation to learn more about tax incentives, as well as the forms and deadlines