Tax Resources
State And Federal

Indiana Form It-40 Schedule Ct-40 Instructions

Line-by-Line Instructions

Line 1

  • If you are filing a single return, enter on line 1A the amount from Form IT-40, line 7.
  • If you are filing a joint return and you both lived in the same county on Jan. 1, 2013, enter on line 1A the amount from Form IT 40, line 7. Leave Column B blank.
  • If you are filing a joint return and you lived in different counties on Jan. 1, 2013, enter your share of the amount reported on line 7 of Form IT-40. See how to do this in the following example.

Example. Jacob and Becca married in 2013 and are filing a joint return. On Jan. 1, 2013, Jacob lived in Greene County and Becca lived in Clay County. Their individual share of the $39,080* amount reported on line 7 of their IT-40 is to be reported on Schedule CT-40 between Column A and Column B.

Jacob will enter $20,540 on line 1A and Becca will enter $18,540 on line 1B.

Line 2

If you claimed a non-Indiana locality earnings deduction on Schedule 2, line 8, enter that amount on this line in Column A. If you are completing Column B, and your spouse is the one taking this deduction, then enter it in Column B.

Line 4

Find your county on the County Income Tax Chart on the back of Schedule CT-40. Find the rate from the County Resident Rate column and enter it here.

If you are filing a single return or a joint return where you both lived in the same county on Jan. 1, 2013, enter on line 4A the county resident rate from the chart located on the back of Schedule CT-40. Leave line 4B blank.

If you are filing a joint return and you lived in different counties on Jan. 1, 2013:

  • Enter on line 4A your county resident rate from the county tax rate chart.
  • Enter on line 4B enter your spouse's county resident rate from the county tax rate chart.

Line 6

Add the amounts from line 5, Columns A and B. If you were a Perry County resident and worked in the Kentucky counties of Breckinridge, Hancock or Meade, complete lines 7 and 8. Otherwise, enter the total here and on line 9.