45 IAC 3.1-4-1 Persons and income subject to tax; administration

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-3.5; IC 6-3.6

Sec. 1. (a) The local income tax (LIT) is imposed on individuals who are residents of adopting counties and on individuals who are residents of nonadopting counties but who have their principal place of business or employment in an adopting county.

(b) For residents of adopting counties, the tax is imposed on adjusted gross income as defined in IC 6-3-1-3.5(a).

(c) For residents of nonadopting counties and nonresidents of the state with a principal place of business or employment in an adopting county, the tax is imposed only on the adjusted gross income derived from the principal place of business or employment.

(d) For purposes of determining the adjusted gross income, the adjusted gross income shall be the amount as defined under IC 6-3-1-3.5(a) and shall include all deductions from adjusted gross income permitted under IC 6-3.

(e) For periods ending before January 1, 2017, these rules apply to the county adjusted gross income tax, county option income tax, and county economic development income tax, except as otherwise expressly provided in this rule.

(Department of State Revenue; 45 IAC 3.1-4-1; filed May 10, 2017, 3:04 p.m.: 20170607-IR-045160491FRA; readopted filed Aug 11, 2023, 10:08 a.m.: 20230906-IR-045230534RFA)