The county where you lived is the county where you maintained your home on January 1, 2005. If you had more than one home in Indiana on this date, then your county of residence as of January 1, 2005, was:

1. where you were registered to vote. If this did not apply, then your county of residence was:
2. where your personal automobile was registered. If this did not apply, then your county of residence was:
3. where you spent the majority of your time in Indiana during 2005.

If you moved to another Indiana county after January 1, 2005, the county where you lived for tax purposes will not change until next year.

• If, on January 1, 2005, you lived in a county that has a tax, then you will owe county tax on all of your Indiana adjusted gross income.
• If, on January 1, 2005, you lived in a county that doesn't have a tax, then county tax will be figured on your income from your principal employment if the county where you worked on January 1, 2005, has a tax (see definition below).

County Where You Worked Defined

The county where you worked (county of principal employment) is the county where your main place of business was located or where your main work activity was performed on January 1, 2005. If you began working in another county after January 1, 2005, the county where you worked for tax purposes will not change until next year. If you had more than one job on January 1, 2005, your principal place of employment is the job where you worked the most hours and earned the most income.

Example 1 - Jessie worked in Marion County on January 1, 2005. She quit that job and began a new one in Johnson County on February 10, 2005. She will enter Marion County as the county where she worked even though she changed jobs during the year.

If, on January 1, 2005, your county of principal employment was not in Indiana, select the state you worked in from the drop down box.

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