The Indiana Additional Exemption is allowed for certain dependent children who are claiming a child as a dependent for the first taxable year in which the additional dependent exemption is allowable for that child.
The 2023 Indiana Individual Income Tax Booklet, page 26, states:
An additional $1,500 exemption is allowed for certain dependent children. Carefully read the following Dependent child definition below to see if you are eligible for this additional exemption(s).
If a taxpayer is claiming a child as a dependent for the first taxable year in which the additional dependent exemption is allowable for that child, the taxpayer is permitted to claim an amount of $3,000 instead of $1,500 for one tax year. This exemption is not permitted if the child could have been claimed for the $1,500 exemption in any previous year, regardless of whether the child had been claimed.
Dependent child definition
According to state statute, to be eligible for this exemption a dependent child must be a son, stepson, daughter, stepdaughter, foster child, child for whom you are a legal guardian, and/or your spouse’s child, if filing a joint return. He/she must be either under the age of 19 by the end of the tax year, or be a full-time student who is under the age of 24 by the end of the tax year.
See IT-40 Booklet here.
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