Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 3.1 - ADJUSTED GROSS INCOME TAX
Rule 4 - Local Income Tax
Section 4-3 - Income subject to LIT
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3.5-7; IC 6-3.6
Sec. 3.
(a) For a resident of an adopting county, the following applies:
(b) For a resident of a nonadopting county and out-of-state residents, if an individual resides in a nonadopting county or outside the state of Indiana, but his or her principal place of business or employment is in an Indiana adopting county, only the adjusted gross income derived from his or her principal place of business or employment in Indiana will be subject to LIT.
(c) For purposes of determining what income is subject to LIT, all income derived from an Indiana county in which the principal place of business or employment is located is subject to LIT as follows: