{"data":{"id":"us-in/ic-6-3.1-40.9-12","jurisdiction":"us-in","citation":"IC 6-3.1-40.9-12","heading":"Claiming the credit","body":"Sec. 12. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information that the department determines is necessary for the department to determine whether the taxpayer is eligible for the credit.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 40.9. Attainable Homeownership Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-40.9-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e95ede00155666b4baa70faf3ac5d2306555a6c4b3bc15dec844c64930a9d1fe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-40.9-11","next":"us-in/ic-6-3.1-40.9-13"},"notice":"GroundRules: Original legal text. Not legal advice."}