- Where you were registered to vote. If this did not apply, then your county of residence was
- Where your personal automobile was registered. If this did not apply, then your county of residence was
- Where you spent the majority of your time in Indiana during 2014.
If you moved your residence to a different Indiana county during the year (but after Jan. 1, 2014), the county where you lived for tax purposes will not change until next year.
Example. William was a lifelong Scott County resident until he moved to Martin County on March 15, 2014. He will figure Scott County tax when filing his 2014 state tax return. If he still lived in Martin County as of Jan. 1, 2014 he will figure Martin County tax when filing his 2014 state taxes.