Do I need to file Indiana state taxes?

[kimmykaye1970]

I am preparing my Mom's Indiana Federal & State taxes.  She is 76 years old, a widow, and only has SS income.  Her Federal shows she owes/is due $0.  But her State (as in previous years), she owes $4.  She has always paid the $4.  Just wondering if she really must file/pay this?

[GiseleD]

If she is has a balance due, no matter how small, it is recommended that she file an Indiana return. This will prevent her from getting unnecessary correspondence from the state that will consume her time.

As a note, below are the Indiana filing requirements:

Residents

Individuals must file if gross income is greater than total Indiana exemptions. Indiana allows the following exemptions.

• $1,000 per individual for the taxpayer (and/or spouse).

• $1,000 per qualifying dependent. Additional exemptions are available but not included in determining the filing requirements.