If he were getting the Education Credit and you claimed him, you would have to include him on your return, but he isn't. Regarding IN, he has no exemption on the IN return since you are claiming him.
Full-Year Residents
If you were a full-year resident of Indiana and your gross income (the total of all your income before deductions) was more than your total exemptions claimed, then you must file an Indiana tax return. A general rule of thumb is to file Indiana state taxes if your income is $1,000 or more. When in doubt, it is best to file.
To determine if you're required to file, first, figure your Indiana exemptions. Allow $1,000 for:
- You
- Your spouse, if married filing jointly, and
- Any dependents you are eligible to claim (such as a child or elderly parent who lives with you.)
