45 IAC 3.1-4-7 Determination of county of residence

Authority: IC 6-8.1-3-3

Affected: IC 6-3.6

Sec. 7. (a) A person's county of residence is determined based on the following criteria:

(1) The county in which he or she maintains his or her home, if he or she has one (1) and only one (1).

(2) If subdivision (1) does not apply, the county in which he or she is registered to vote.

(3) If subdivisions (1) and (2) do not apply, the county in which he or she registers his or her personal automobile.

(4) If subdivisions (1), (2), and (3) do not apply, the county in which he or she spends the majority of his or her time during the taxable year.

(b) The local income tax (LIT) applies against the entire adjusted gross income of an employee whose county of residence adopts the LIT. If the employee resides in a nonadopting county but has his or her principal place of business or employment in an adopting county, the LIT applies only to that adjusted gross income earned from the principal place of business or employment.

(Department of State Revenue; 45 IAC 3.1-4-7; filed May 10, 2017, 3:04 p.m.: 20170607-IR-045160491FRA; readopted filed Aug 11, 2023, 10:08 a.m.: 20230906-IR-045230534RFA)