Special cases of residency

# (1)

Taxpayer Moving to Indiana

When a taxpayer moves to Indiana and becomes a resident and/or domiciliary of Indiana during the taxable year, Indiana will not tax

income from sources outside Indiana which the taxpayer received prior to becoming an Indiana domiciliary. Indiana will, however, assess adjusted

gross income tax on all taxable income after the taxpayer becomes an Indiana resident.

# (2)

Taxpayer Moving from Indiana

Any person who, on or before the last day of the taxable year, changes his residence or domicile from Indiana to a place without

Indiana, with the intent of abiding permanently without Indiana, is subject to adjusted gross income tax on all taxable income earned while an Indiana

resident. Indiana will not tax income of a taxpayer who moves from Indiana and becomes an actual domiciliary of another state or country except

that income received from Indiana sources will continue to be taxable.

# (3)

Nonresident Citizens

An individual from Indiana who is permitted to file Federal income tax returns as a nonresident citizen is considered as being

domiciled in Indiana and his income taxable as a resident citizen, if he maintains a place of abode in Indiana immediately prior to residing in a

foreign country as a nonresident citizen of the United States, and has not permanently established his domicile in a foreign country or in another

state.

The fact that ordinary rights of citizenship, including voting at public elections are present but not exercised, shall not prevent a person

from being classified as a resident if he meets the other tests set out in this regulation [45 IAC 3.1-1-23].

# (4)

Part-Time Resident Individuals

Persons residing in Indiana but living part of the year in other states or countries will be deemed residents of Indiana unless it can be

shown that the abode in the other state or country is of a permanent nature. Domicile is not changed by removal therefrom for a definite period or

for a particular purpose. A domicile, once obtained, continues until a new one is acquired.

# (5)

Military personnel

Indiana residents who become members of the military service remain Indiana residents regardless of their geographical assignments.

Military members can change their legal residence only by filing DD Form 2058, State of Legal Residence Certificate.

(Department of State Revenue; Reg 6-3-1-12(030); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)