I was a federal inmate on Jan. 1, 2024. How do I answer the question of county of residency and county of employment as of Jan. 1, 2024?

If you earned income in Wisconsin during 2024, you can file a Part-Year Resident return there to report the income you earned there.

 

The Wisconsin State Interview will ask you what dates you lived in Wisconsin.

 

If you earned no income in Indiana, you don't need to file a return there.

 

Here's more info on  How to File a Part-Year Resident Return.