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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-115

Reciprocal agreement states

Official textiac.iga.in.govlast amended

Sec. 115. Reciprocity Agreements. Reciprocal income tax agreements now exist between Indiana and the states of Illinois, Kentucky,

Michigan, Ohio, Pennsylvania and Wisconsin. The agreements provide that Indiana will not impose its adjusted gross income tax on salaries, wages

and commissions earned by legal residents of these states in Indiana and they in turn will not impose their individual income tax on wages, salaries

and commissions earned by legal residents of Indiana in those states. Employees resident in any of the above-mentioned states and working in Indiana

must submit to their Indiana employer an affidavit as to their legal residence as proof that no withholding of Indiana taxes is required (See Regulation

6-3-3-3(a)(030) [45 IAC 3.1-1-76]).

(Department of State Revenue; Reg 6-3-5-1(010); filed Oct 15, 1979,

11:15 am: 2 IR 1553; errata, 2 IR 1743)

Amendment history

(Department of State Revenue; Reg 6-3-5-1(010); filed Oct 15, 1979, 11:15 am: 2 IR 1553; errata, 2 IR 1743)

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Nearby sections (25 sections)
  1. 3.1-1-103 · Refund or credit for excess withholding
  2. 3.1-1-104 · Information returns (Repealed)
  3. 3.1-1-105 · Annual return of partnership or trust fund
  4. 3.1-1-106 · Partner's distributive share
  5. 3.1-1-107 · Partnership withholding requirements
  6. 3.1-1-108 · Partnership withholding returns
  7. 3.1-1-109 · Withholding requirements for subchapter S corporations
  8. 3.1-1-110 · Consolidated returns of affiliated groups
  9. 3.1-1-111 · Membership in affiliated groups; bank holding companies
  10. 3.1-1-112 · Consolidated returns for other taxes not required
  11. 3.1-1-113 · Withholding on distributions to nonresident beneficiaries…
  12. 3.1-1-114 · Withholding returns and payments by trusts and estates
  13. 3.1-1-115 · Reciprocal agreement states
  14. 3.1-1-116 · Credit against liability instead of refund (Repealed)
  15. 3.1-1-117 · Payment of refunds; interest (Repealed)
  16. 3.1-1-118 · Demand for additional taxes (Repealed)
  17. 3.1-1-119 · Penalty for nonpayment (Repealed)
  18. 3.1-1-120 · Penalty for fraudulent nonpayment (Repealed)
  19. 3.1-1-121 · Failure to timely file or pay; penalty (Repealed)
  20. 3.1-1-122 · Jeopardy assessment and collection (Repealed)
  21. 3.1-1-123 · Penalty for failure to file information returns (Repealed)
  22. 3.1-1-124 · Preparation of return by department; penalty (Repealed)
  23. 3.1-1-125 · Time limitation on assessment by department (Repealed)
  24. 3.1-1-126 · Proposed assessment of additional tax; protest (Repealed)
  25. 3.1-1-127 · Hearings on protest of proposed assessment (Repealed)
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