You can receive this credit each year if you meet the requirements.
See page one of the instructions for Form IT-2240 at https://forms.in.gov/Download.aspx?id=12522
To qualify for this deduction you must have:
- Been permanently and totally disabled at the time of your retirement;
- Retired on disability; and
- Received disability retirement income.
Read more about this Indiana deduction at https://secure.in.gov/dor/4735.htm#disability
