Indiana DOR Issues Income Tax Bulletin on Reporting Income From State Sources by Nonresident Individuals

The Indiana Department of Revenue Jan. 1 issued an information bulletin on reporting income from state sources by nonresident individuals. The bulletin includes: 1) the requirements for nonresident individual income and corporate income tax filing; 2) a list of nonresident individual income allocated to the state; and 3) a list of nonresident individual income apportioned to the state. The bulletin also provides that nonresident individuals deriving income from state sources are subject to the state adjusted gross income tax. Nonresidents working in an adopting county may also be subject to county option income taxes. [Ind. Dep’t of Revenue, Tax Info. ...