Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 53
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60•
Where your personal automobile was registered. If this did not
If, however, you maintained your home in an Indiana county and/or
apply, then your county of residence was
your spouse and family were still living in an Indiana county on Jan.
•
Where you spent the majority of your time in Indiana during
1, 2013, you are considered to be a resident of that county and will be
2013.
subject to county tax.
Did you move during the year?
Retired persons, homemakers or unemployed
If you moved your residence to a different Indiana county during the
If you were retired, a homemaker, or were unemployed on Jan. 1, 2013,
year (but after Jan. 1, 2013), the county where you lived for tax pur-
put your county of residence two-digit code number in both the Indi-
poses will not change until next year.
ana County where you lived and Indiana County Where You Worked
boxes on the IT-40. Do not write the word “Retired,” “Homemaker”
Example. William was a lifelong Scott County resident until he moved
or “Unemployed” over the boxes.
to Martin County on March 15, 2013. He will figure Scott County tax
when filing his 2013 state tax return. If he still lived in Martin County
Special note to married taxpayers filing a joint return
as of Jan. 1, 2014 he will figure Martin County tax when filing his 2014
If you lived in different counties on Jan. 1, 2013, both of you need to
state taxes.
figure your county tax separately. See Schedule CT-40 Line 1 instruc-
tions below for details on how to do this.
County where you worked defined
The county where you worked (county of principal employment) is the
county where your main place of business was located or where your
Schedule CT-40:
main work activity was performed on Jan. 1, 2013. If you began work-
Line-by-Line Instructions
ing in another county after Jan. 1, 2013, the county where you worked
for reporting purposes will not change until next year.
Line 1
•
If you are filing a single return, enter on line 1A the amount from
Example. Jessie worked in Marion County on Jan. 1, 2013. She quit
Form IT-40, line 7.
that job and began a new one in Johnson County on Feb. 10, 2013. She
•
If you are filing a joint return and you both lived in the same
will enter the Marion County two-digit code (49) as the county where
county on Jan. 1, 2013, enter on line 1A the amount from Form IT
she worked even though she changed jobs during the year.
40, line 7. Leave Column B blank.
•
If you are filing a joint return and you lived in different counties
If you had more than one job on Jan. 1, 2013, your principal place of
on Jan. 1, 2013, enter your share of the amount reported on line 7
employment is the job where you worked the most hours and earned
of Form IT-40. See how to do this in the following example.
the most income.
Example. Jacob and Becca married in 2013 and are filing a joint return.
If, on Jan. 1, 2013, your county of principal employment was not in
On Jan. 1, 2013, Jacob lived in Greene County and Becca lived in
Indiana, write county code “00” (out-of-state) in the County Where
Clay County. Their individual share of the $39,080* amount reported
You Worked box on the front of the IT-40.
on line 7 of their IT-40 is to be reported on Schedule CT-40 between
Column A and Column B in the following way:
Exception: If you worked in any of the following states on Jan. 1, 2013,
enter their two-digit code number (instead of 00):
Column A
Column B
IT-40
Breakdown
Jacob
Becca
Line 5
Use
Use
State
Code #
State
Code #
Wages
23,000
21,000
44,000
Illinois
94
Ohio
97
Interest (joint account)
+ 40
+ 40
+ 80
Kentucky
95
Pennsylvania
98
Renter’s deduction
- 1,500
-1,500
-3,000
Michigan
96
Wisconsin
99
Subtotal
21,540
19,540
41,080
Exemption
-1,000
-1,000
-2,000
Military personnel
Totals
20,540
18,540
39,080*
If you were stationed in Indiana, your county of residence is the
county where you lived on January 1 of the year you entered the mili-
Jacob will enter $20,540 on line 1A and Becca will enter $18,540 on
tary service. If, on Jan. 1, 2013, you were single and stationed outside
line 1B.
Indiana, or you were stationed outside Indiana and your family was
with you, write county code “00” (out-of-state) in all the county boxes
on the IT-40 (you won’t owe a county tax).
Page 53
IT-40 Booklet 2013
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