This document provides instructions for Indiana county tax schedules. It specifies that Lake County residents need to check if Lake County adopted an income tax for 2008 and enter their 4-digit county code if so. It includes a chart with 4-digit codes and cities/towns in Lake County. It also notes that non-Lake County residents who worked in a county with a tax may owe county tax and should complete Section 2.
Regional analysis in the United States is limited by the alphabetic FIPS codes which were assigned in the 1960’s. The base codes assigned alphabetically for states, then alphabetically for counties and comparable geographies within states, made it simple to lookup individual state or county data in a list. Some regional aggregation was done in the establishment of Metropolitan Statistical Areas (MSA), which were separately coded. Many of these regions matched the geography of early Metropolitan Councils of Government. The relationship definitions which defined such MSAs by workforce commuting, led to their widening over time to more jurisdictions, as well as necessitating combinations of MSAs for market analysis. Since the geographic base changed over time, there was little opportunity for long term analysis of change on standard geography. Totals used obscured differences within the underlying territory. There was no comparable national system to aggregate non-metropolitan counties into standard regions, although most states established some form of multi-county regional councils. Some, like Virginia, used sub-state districts for data aggregation and use by other State agencies, allowing the region number to act like a FIPS code.
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The system is based on a geocode scheme set up for earth that focuses on established political boundaries as a basis for regional grouping of nations, states and localities. It is decimal system based to take advantage of the sort criteria for numbers in computers. It utilized the Sector Group and Region codes of the United Nations and ISO.
Regional analysis in the United States is limited by the alphabetic FIPS codes which were assigned in the 1960’s. The base codes assigned alphabetically for states, then alphabetically for counties and comparable geographies within states, made it simple to lookup individual state or county data in a list. Some regional aggregation was done in the establishment of Metropolitan Statistical Areas (MSA), which were separately coded. Many of these regions matched the geography of early Metropolitan Councils of Government. The relationship definitions which defined such MSAs by workforce commuting, led to their widening over time to more jurisdictions, as well as necessitating combinations of MSAs for market analysis. Since the geographic base changed over time, there was little opportunity for long term analysis of change on standard geography. Totals used obscured differences within the underlying territory. There was no comparable national system to aggregate non-metropolitan counties into standard regions, although most states established some form of multi-county regional councils. Some, like Virginia, used sub-state districts for data aggregation and use by other State agencies, allowing the region number to act like a FIPS code.
In the 1990’s, commerce, industry and even workforce commuting expanded along Interstate and Primary routes, showing connections between MSAs and a broad range of non-metropolitan counties, often in adjoining states. To understand these relationships, there was clear need for multi-regional analysis, but no data sets supported this. The author began work in 1998 to promote the development of such a system, submitting a comment to the U.S. Census Bureau February 12, 1999 relative to: Alternative Approaches to Defining Metropolitan and Nonmetropolitan Areas.
Continued work on the issue and a review of other national and international systems led to the conclusion that a global geo-code system was needed, since existing formats had tended to be based on an alphabetic approach. Given the multiplicity of regional alignments, multi-national, multi-state, a global geo-code system appeared appropriate. The purpose of this paper is to present the prototype design for the purpose of further consideration by the user communities.
The system is based on a geocode scheme set up for earth that focuses on established political boundaries as a basis for regional grouping of nations, states and localities. It is decimal system based to take advantage of the sort criteria for numbers in computers. It utilized the Sector Group and Region codes of the United Nations and ISO.
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County Tax Schedule for IT-40EZ Filers
1. County tax Schedule for indiana Residents
Schedule Ct-40eZ
Form it-40eZ, State Form 53742
2008
(R / 9-08) Read instructions on page 5 to see if this schedule needs to be attached to your it-40eZ
Enter your first name, middle initial and last name and spouse’s full name if filing a joint return Your Social
A Security Number
Lake County Residents: Read the Special Instructions for Lake County residents on the back of this schedule if you and/or your
spouse lived in Lake County on Jan. 1, 2008. If Lake County adopted an income tax, enter your 4-digit Lake County number(s)
below and complete Section 1. If Lake County did not adopt an income tax, do not fill in the 4-digit numbers below, and skip to
Section 2.
If Lake County did adopt a tax, find your 4-digit code number on the back of this schedule and enter it here. If you are married
filing jointly, and your spouse also lived in Lake County on Jan. 1, 2008, enter the 4-digit number for your spouse.
T Your Lake County 4-digit number. U Spouse’s Lake County 4-digit number.
SeCtion 1: to be completed by those taxpayers who were residents of a county that had adopted a county income tax.
1. enter the amount from it-40eZ, line 5. Note: If both you and
your spouse lived in the same county on January 1 (or lived in the
same Lake County location on January 1), enter the entire Column A - Yourself Column B - Spouse’s
amount from Form IT-40EZ, line 5 on line 1A only.
. .
See instructions on page 5 ............................................................ 1A 1B
2. Enter the resident rate from the county tax chart on page 7
for the county where you lived on Jan. 1, 2008 ............................. 2A 2B
3. Multiply line 1 by the rate on line 2 ................................................ 3A 3B
4. Add lines 3A and 3B. Enter the total here and on line 7 of
Form IT-40EZ ................................................................................................................................... ► 4
SeCtion 2: to be completed by those taxpayers who, on Jan. 1, 2008, were residents of a county that had not adopted a
county income tax, but worked in an indiana county that had adopted a county income tax.
Column A - Yourself Column B - Spouse’s
1. Enter your wages, salaries, tips and/or commission income from
your principal employment for the year. This income will be
included on Form IT-40EZ, line 1. See instructions on page 5 ..... 1A 1B
1, 0 0 0 1, 0 0 0
2. Exemption ..................................................................................... 2A 2B
. .
3. Line 1 minus line 2 ........................................................................ 3A 3B
4. Enter the nonresident rate from the county tax rate chart on
page 7 for the county where you worked on Jan. 1, 2008 ............ 4A 4B
5. Multiply the income on line 3A/B by the nonresident rate
on Line 4A/B (if less than zero, enter zero) ................................... 5A 5B
6. Enter total of 5A plus 5B. Add to any Section 1, line 4 amount
and carry to Form IT-40EZ, line 7 .................................................................................................... ► 6
*167081101*
167081101
2. Special instructions for Lake County Residents
If you and/or your spouse lived in Lake County on Jan. 1, 2008, If you lived in one of the following Lake County cities or towns on
then read the following instructions. Jan. 1, 2008, enter the 4-digit code number associated with that
location on Schedule CT-40EZ. If you did not live within the city or
For the 2008 tax year, Indiana counties were allowed to adopt town limits, or lived in another Lake County community not on the
or increase their county tax rates through Dec. 31, 2008. This list, enter the 4-digit code number 4599.
publication was printed before that date. This means that even
though no tax rates are listed with Lake County on page 7, the
Lake County Cities and towns Chart
county may have adopted a local income tax before the end of the
4504 Cedar Lake 4529 Lowell
year.
4506 Crown Point 4530 Merrillville
4511 Dyer 4531 Munster
To determine if Lake County did adopt a local income tax, you
4512 East Chicago 4532 New Chicago
must contact us to get an updated list of the rates before filing. To
4513 Gary 4540 Schererville
get the updated list you may:
4515 Griffith 4541 Schneider
4516 Hammond 4546 St. John
• Log on to the Department’s Web site at
4518 Highland 4549 Whiting
www.in.gov/dor/3980.htm
4519 Hobart 4550 Winfield
• Call the form order request line at (317) 615-2581 to have one
4524 Lake Station 4599 Other Lake County
mailed to you.
Community
• Call our main tax line at (317) 232-2240 Monday – Friday, 8
a.m. to 4:30 p.m., and a representative will assist you.
See county tax instructions beginning on page 5 for help in
If you find that Lake County did not adopt a tax (no resident or figuring your county tax.
nonresident rates will be on the updated chart), skip the following
information. Return to Section 2 instructions on page 5 to see if
you owe tax to another county.
If you find that Lake County has adopted a county tax (resident
and nonresident rates will be on the updated chart), you’ll have to:
• complete Section 1 of Schedule CT-40EZ, and
• enter information about where you lived.