Indiana DOR Issues Updated Departmental Notice About Computing Withholding for State, County Income Tax

The Indiana Department of Revenue (DOR) Sept. 1 issued a departmental notice on the computation of withholding for state and county individual income taxes, effective Oct. 1. The DOR updates the list of county tax rates, indicating the changes in the tax rates for certain counties since the notice was initially published on Jan. 1. The notice also includes: 1) taxpayers who reside or have a principal place of work or business in a county in the state on Jan. 1 are subject to county taxes; 2) withholding agents should withhold county taxes based on a taxpayer’s residence or, for ...