Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 52
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60County Tax Instructions
Personal representative information
Typically, the department will contact you (and your spouse, if filing
jointly) if there are any questions or concerns about your tax return.
If you live or work in an Indiana county as of January 1 of the tax year,
If you wish to allow the department to discuss your tax return with
you will probably owe county tax. Complete the county tax Schedule
someone else (e.g. the person who prepared it, a relative or friend,
CT-40 to figure if you owe, and how much it will be.
etc.), you will need to complete this area.
You will notice a change to Schedule CT-40. Beginning with tax year
First, you must check the “Yes” box, which follows the sentence, “I
2013, all of Indiana’s 92 counties have imposed a county tax. This
authorize the department to discuss my tax return with my personal
means full-year Indiana residents will complete the same county tax
representative. ”
schedule for purposes of figuring their county tax.
Next, enter:
Lake County adopts a county tax in 2013
•
The name of the individual you are designating as your personal
If you were a Lake County resident on Jan. 1, 2013, then you will prob-
representative,
ably need to figure a Lake County tax.
•
That person’s telephone number, and
•
That person’s complete address.
Since the rate was not imposed for the full year (it became effective on
Oct. 1, 2013), you will use a reduced rate when completing the county
If you complete this area, you are authorizing the department to be in
tax Schedule CT-40. Specifically, Lake County imposed an annual rate
contact with someone other than you concerning information about
of .015 for county residents. One-fourth of this rate, or .00375, is the
this tax return.
reduced rate to use to figure your 2013 county tax.
Note. If you are due a refund, it will be paid to you (and your spouse,
Example. Olive lived and worked in Lake County on Jan. 1, 2013.
if filing jointly) even if you designate a personal representative.
She had $17,000 wage income, and claimed a $1,000 exemption. Her
$16,000 net income is subject to Lake County tax at the reduced rate
You may decide at any time to revoke the authorization for the depart-
of .00375.
ment to speak with your personal representative. You will need to
provide a signed statement indicating you revoke this authorization.
Basically, county tax is due to your Jan. 1, 2013 county of residence.
Include your name, Social Security number and the year of your tax
This also is true for Lake County residents who may have worked in a
return. Mail your statement to Indiana Department of Revenue, P.O.
different county on Jan. 1, 2013.
Box 40, Indianapolis, IN 46206-0040.
Example.
Paid Preparer Information
•
Jackson is a lifelong Lake County resident who has worked in Por-
Have your paid preparer complete this area (even if the paid preparer
ter County for the last several years. He will figure Lake County
is the same individual designated as your personal representative).
tax on Schedule CT-40 because he was a Lake County resident on
Jan. 1, 2013.
The paid preparer must provide:
•
His $31,210 total income ($31,000 wage income plus $210 inter-
•
The name of the firm that he/she represents,
est) minus a $3,000 renter’s deduction and a $1,000 personal
•
The preparer’s tax identification number (PTIN), and
exemption yields a $27,210* amount to be taxed at the .00375
•
The firm’s address or his/her address if self-employed.
reduced Lake County rate. His county tax due for 2013 is $102
($27,210 X .00375).
Opt-Out Designation
•
Jackson’s W-2 shows his employer withheld $125 Porter County
There are many benefits to electronic filing, which include:
tax (during the first nine months of 2013), and withheld $100
•
Elimination of math errors
Lake County tax (for the rest of the year). Jackson will claim the
•
Faster refunds
total $225 county tax withheld (for both Porter County and Lake
County) as a credit on Schedule 5, line 2.
Paid preparers are required to electronically file all Indiana individual
income-tax returns if they prepare more than 10 tax returns annually.
*State taxable income on IT-40, line 7.
If you use a paid preparer and do not want your tax return to be filed
electronically, you must complete a state Form IN-OPT. This form
See the line-by-line instructions on page 53 to help you figure your
requires your signature (and your spouse’s, if filing jointly), and must
Lake County tax.
be maintained by your paid preparer with his or her records. Get Form
IN-OPT at
for more information.
County where you lived defined
The county where you lived is the county where you maintained your
Make sure you keep a copy of your completed tax return, including
home on Jan. 1, 2013. If you had more than one home in Indiana on
all required enclosures, such as W-2s and schedules.
this date, then your county of residence as of Jan. 1, 2013, was:
•
Where you were registered to vote. If this did not apply, then your
county of residence was
Page 52
IT-40 Booklet 2013
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