Here we report on studying the electronic and optical material properties of the technologically-relevant material indium tin oxide (ITO) as a function of thermal annealing. In this work, ITO powder has been prepared utilizing solid-state reaction methods. An electron beam gun technology has been used to prepare a ITO film (~325 nm). The ITO window layer has been investigated at various temperatures. The effects of absolute temperature on the structural, optical, and electrical properties of the prepared ITO thin film layer are investigated. The energy band type corresponding to the orbital transitions has been determined, and the energies of the orbital transitions have been calculated in the Tauc region, HOMO/LUMO gap, and charge transfer gap. In additions, the exciton and Urbach energies have been computed. It has been found that these energies increase with increasing the annealing temperature, except for Urbach's energies which behave differently. Thin-film quality coefficient, surface resistance, and thermal emission in addition to the angle of refraction as a function of wavelength, have been determined.

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