What is income apportionment as a race car team member in indiana?

[Vanessa A]

Income apportionment as a race car team member in IN is the percent of bonus income you earn as a race car team member in IN versus other states.  

If you were a race car team member and received a bonus, then you will need to count the number of days that you were in IN and the total number of days that you worked as part of a race car team.  You will then divide the total number of days in IN by the total number of days everywhere and multiply that to your bonus.

Ex.  You received a $10,000 bonus.  Your IN days were 32 and your total days were 96.  

32/96=.333

.333x10,000= $3,333.33 

So in this example $3,333 is taxable to IN.