I received an agricultural risk coverage payment in 2017when I moved to Kentucky in December of 2016,so do I have to file an Indiana state this year?

[ToddL · Accepted solution]

In my opinion, you do not have to file a 2017 Indiana state tax return for this payment.

 Individuals are "cash-basis" taxpayers, meaning they pay tax in the year they receive payment (this rule is a little less applicable to end-of-year pay checks).