Indiana DOR Updates Bulletin on General Information for Local Income Taxes

The Indiana Department of Revenue (DOR) released an Income Tax Information Bulletin, effective upon publication as of Dec. 1, which provides updated guidance on local income taxes, including a revision to provide additional information regarding the income tax exemption for nonresident employees who work in Indiana for 30 or fewer days per year. The bulletin includes information on: 1) determining county residence and county of work; 2) changing county of residence or county of work within the taxable year; 3) what income is subject to local income tax; 4) county tax rates; 5) local income tax withheld; and 6) credit ...