Form It-40 - Indiana Full-Year Resident Individual Income Tax Instruction Booklet - 2011 Page 51
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60electronically, you must complete a state Form IN-OPT. This form
working in another county after Jan. 1, 2011, the county where you
requires your signature (and your spouse’s, if filing jointly), and must
worked for tax purposes will not change until next year.
be maintained by your paid preparer with his or her records. Get Form
Example. Jessie worked in Marion County on Jan. 1, 2011. She quit
IN-OPT at
for more information.
that job and began a new one in Johnson County on Feb. 10, 2011. She
Make sure you keep a copy of your completed tax return, including
will enter the Marion County two-digit code (49) as the county where
she worked even though she changed jobs during the year.
all required enclosures, such as W-2s and schedules.
If you had more than one job on Jan. 1, 2011, your principal place of
County Tax Schedule: CT-40
employment is the job where you worked the most hours and earned
the most income.
Complete Schedule CT-40 if, on Jan. 1, 2011, you and your spouse (if
filing a joint return) lived and/or worked in an Indiana county that has
If, on Jan. 1, 2011, your county of principal employment was not in
a tax. As of Jan. 1, 2011, Lake County* was the only county in Indiana
Indiana, write county code “00” (out-of-state) in the County Where
that did not have a county tax.
You Worked box on the front of the IT-40.
*While Lake County had not adopted a county tax by the time this
Exception: If you worked in any of the following states on Jan. 1, 2011,
booklet was finalized, the county may have by year’s end. See Special
enter their two-digit code number (instead of 00):
Instructions for Lake County Residents on page 54 if you lived in Lake
County on Jan. 1, 2011.
Use
Use
State
Code #
State
Code #
You are not required to enclose Schedule CT-40 with your return if, on
Illinois
94
Ohio
97
Jan. 1, 2011, you were:
Kentucky
95
Pennsylvania
98
•
Single or married filing separately and did not live in Lake County
Michigan
96
Wisconsin
99
or Perry County, or
•
Married filing jointly and each lived in the same county, unless
Principal employment income
one or both of you lived in Lake County or Perry County.
You must figure your principal employment income if, on Jan. 1, 2011,
you lived in a county that did not have a tax, but worked in a county
You are required to enclose Schedule CT-40 if you are subject to county
that did have a tax. Your principal employment income is income you
tax and you have any other filing situation.
earned from your main work activity (job) for the entire year. See the
instructions for Section 2, line 1 on page 52 for more information.
County where you lived defined
The county where you lived is the county where you maintained your
Military personnel
home on Jan. 1, 2011. If you had more than one home in Indiana on
If you were stationed in Indiana, your county of residence is the county
this date, then your county of residence as of Jan. 1, 2011, was:
where you lived on January 1 of the year you entered the military
•
Where you were registered to vote. If this did not apply, then your
service. If, on Jan. 1, 2011, you were stationed outside Indiana and your
county of residence was
family was with you, write county code “00” (out-of-state) in all the
•
Where your personal automobile was registered. If this did not
county boxes on the IT-40 (you won’t owe a county tax).
apply, then your county of residence was
•
Where you spent the majority of your time in Indiana during
If, however, you maintained your home in an Indiana county and/or
2011.
your spouse and family were still living in an Indiana county on Jan.
1, 2011, you are considered to be a resident of that county and will be
Did you move during the year?
subject to county tax.
If you moved to another Indiana county after Jan. 1, 2011, the county
where you lived for tax purposes will not change until next year.
Retired persons, homemakers or unemployed
If you were retired, a homemaker, or were unemployed on Jan. 1,
If, on Jan. 1, 2011, you lived in a county that has a tax, then you will
2011, put your county of residence two-digit code number in both
owe county tax on all of your Indiana adjusted gross income.
the Indiana County where you lived and Indiana County Where
You Worked boxes on the IT-40. Do not write the word “Retired,”
If, on Jan. 1, 2011, you lived in a county that doesn’t have a tax,
“Homemaker” or “Unemployed” over the boxes.
then county tax will be figured on your income from your principal
employment if the county where you worked on Jan. 1, 2011, has a tax
Special note to married taxpayers filing a joint return
(see definition below).
If you lived in different counties on Jan. 1, 2011, both of you need to
figure your county tax separately on Section 1.
County where you worked defined
The county where you worked (county of principal employment) is
If both of you lived in a county on Jan. 1, 2011, that had no tax, but
the county where your main place of business was located or where
worked in a county that did have a tax, you must figure your tax
your main work activity was performed on Jan. 1, 2011. If you began
separately on Section 2.
Page 51
IT-40 Booklet 2011
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