The Indiana Department of Revenue says that they have now begun processing individual returns.
The agency says the General Assembly passed legislation providing for an Automatic Taxpayer Refund credit for the 2012 tax year.
Taxpayers are eligible for the credit if they filed a full-year Indiana resident income tax return for tax year 2011 in a timely manner, including extensions, and if they do so for the 2012 tax year.
They also must owe some tax to the state for 2012.
The refundable credit is $111 per taxpayer or $222 for a married couple filing a joint return.
Internal Revenue Service also opened the federal tax filing season yesterday.