Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2012 Page 53
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64County where you lived defined
that did have a tax. Your principal employment income is income you
earned from your main work activity (job) for the entire year. See the
The county where you lived is the county where you maintained your
instructions for Section 2, line 1 on page 54 for more information.
home on Jan. 1, 2012. If you had more than one home in Indiana on
this date, then your county of residence as of Jan. 1, 2012, was:
Military personnel
•
Where you were registered to vote. If this did not apply, then your
county of residence was
If you were stationed in Indiana, your county of residence is the
•
Where your personal automobile was registered. If this did not
county where you lived on January 1 of the year you entered the mili-
apply, then your county of residence was
tary service. If, on Jan. 1, 2012, you were stationed outside Indiana and
•
Where you spent the majority of your time in Indiana during
your family was with you, write county code “00” (out-of-state) in all
2012.
the county boxes on the IT-40 (you won’t owe a county tax).
Did you move during the year?
If, however, you maintained your home in an Indiana county and/or
your spouse and family were still living in an Indiana county on Jan.
If you moved to another Indiana county after Jan. 1, 2012, the county
1, 2012, you are considered to be a resident of that county and will be
where you lived for tax purposes will not change until next year.
subject to county tax.
If, on Jan. 1, 2012, you lived in a county that has a tax, then you will
Retired persons, homemakers or unemployed
owe county tax on all of your Indiana adjusted gross income.
If you were retired, a homemaker, or were unemployed on Jan. 1, 2012,
If, on Jan. 1, 2012, you lived in a county that doesn’t have a tax, then
put your county of residence two-digit code number in both the Indi-
county tax will be figured on your income from your principal em-
ana County where you lived and Indiana County Where You Worked
ployment if the county where you worked on Jan. 1, 2012, has a tax
boxes on the IT-40. Do not write the word “Retired,” “Homemaker”
(see definition below).
or “Unemployed” over the boxes.
County where you worked defined
Special note to married taxpayers filing a joint return
The county where you worked (county of principal employment) is the
If you lived in different counties on Jan. 1, 2012, both of you need to
county where your main place of business was located or where your
figure your county tax separately on Section 1.
main work activity was performed on Jan. 1, 2012. If you began work-
ing in another county after Jan. 1, 2012, the county where you worked
If both of you lived in a county on Jan. 1, 2012, that had no tax, but
for tax purposes will not change until next year.
worked in a county that did have a tax, you must figure your tax sepa-
rately on Section 2.
Example. Jessie worked in Marion County on Jan. 1, 2012. She quit
that job and began a new one in Johnson County on Feb. 10, 2012. She
If only one of you is subject to county tax, then you may use all of the
will enter the Marion County two-digit code (49) as the county where
exemptions from Schedule 3, line 5, except for your spouse’s personal
she worked even though she changed jobs during the year.
exemption, to figure your tax. See Section 2: Line-by-Line Instructions
on page 54 for more information.
If you had more than one job on Jan. 1, 2012, your principal place of
employment is the job where you worked the most hours and earned
County Tax Schedule CT-40
the most income.
Section 1: Line-by-Line Instructions
If, on Jan. 1, 2012, your county of principal employment was not in
Indiana, write county code “00” (out-of-state) in the County Where
Where did you live?
You Worked box on the front of the IT-40.
Did you live in a county on Jan. 1, 2012, that has a tax? If “yes”, com-
plete Section 1 for yourself, and skip Section 2. If your answer is “no”,
Exception: If you worked in any of the following states on Jan. 1, 2012,
skip Section 1 and go to Section 2: Line-by-Line Instructions.
enter their two-digit code number (instead of 00):
Did your spouse live in a county on Jan. 1, 2012, that has a tax? If yes,
Use
Use
complete Section 1 for your spouse, and skip Section 2. If your answer
State
Code #
State
Code #
is no, skip Section 1 and go to Section 2: Line-by-Line Instructions
Illinois
94
Ohio
97
Line 1
Kentucky
95
Pennsylvania
98
If you are filing a single return or are married filing separately, enter in
Michigan
96
Wisconsin
99
Column A the state taxable income from line 7 of Form IT-40.
If you are filing a joint return and you both lived in the same county
Principal employment income
on Jan. 1, 2012
, enter in Column A the state taxable income from line
1
You must figure your principal employment income if, on Jan. 1, 2012,
7 of Form IT-40. Leave Column B blank.
you lived in a county that did not have a tax, but worked in a county
Page 53
IT-40 Booklet 2012
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