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Mike with Gateway Signage

Resources / Forms

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)

EZ 1,2,3

  • This tax credit is earned by businesses that employ qualified employees who are Zone residents.

EZB-R – Enterprise Zone Business Registration & EZB-E – Extension of Time to File EZB-R

EZlogosquareBeginning in 2017, FY 2016 EZB-Rs and EZB-Es must be submitted electronically at https://iedcportal.iedc.in.gov/.

Find more information here.

 

 

To claim Investment Cost Credit, Investors must check with IEDC before purchasing an interest in a Zone business.

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

Association of Indiana Enterprise Zones (AIEZ)

Ball State University Center for Economic and Community Development info on UEZs

Indiana Economic Development Corporation

River Ridge Enterprise Zone

Jeffersonville Main Street Inc.