Enter your county of residence code into the county where you worked.
Indiana Department of Revenue IT-40 Individual Income Tax Booklet, page 51, states:
Retired Persons, Homemakers or Unemployed
If you were retired, a homemaker, or were unemployed on Jan. 1, 2024, put your county of residence two-digit code number in both the Indiana County where you lived and Indiana County Where You Worked boxes on Form IT-40. Do not write the word “Retired,” “Homemaker” or “Unemployed” over the boxes.
Booklet may be found here.
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