{
  "$comment": "Indiana 2025: flat 3% state tax on Indiana AGI less exemptions; 92 county income taxes (flat, same base); no employee payroll programmes.",
  "country": "us",
  "jurisdiction": "us-in",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Indiana/Indianapolis"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 2,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ],
        "mfj": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ],
        "mfs": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ],
        "hoh": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ]
      },
      "deductions": [
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "Exemptions ($1,000 per person; qualifying children $1,000 + $1,500 additional child exemption)",
          "filer": {
            "single": "1000",
            "mfj": "2000",
            "mfs": "1000",
            "hoh": "1000"
          },
          "perDependent": "1000",
          "perChild": "2500"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [],
    "localities": {
      "adams": {
        "kind": "flat",
        "name": "Adams County",
        "rate": "0.016"
      },
      "allen": {
        "kind": "flat",
        "name": "Allen County",
        "rate": "0.0159"
      },
      "bartholomew": {
        "kind": "flat",
        "name": "Bartholomew County",
        "rate": "0.0175"
      },
      "benton": {
        "kind": "flat",
        "name": "Benton County",
        "rate": "0.0179"
      },
      "blackford": {
        "kind": "flat",
        "name": "Blackford County",
        "rate": "0.025"
      },
      "boone": {
        "kind": "flat",
        "name": "Boone County",
        "rate": "0.017"
      },
      "brown": {
        "kind": "flat",
        "name": "Brown County",
        "rate": "0.025234"
      },
      "carroll": {
        "kind": "flat",
        "name": "Carroll County",
        "rate": "0.022733"
      },
      "cass": {
        "kind": "flat",
        "name": "Cass County",
        "rate": "0.0295"
      },
      "clark": {
        "kind": "flat",
        "name": "Clark County",
        "rate": "0.02"
      },
      "clay": {
        "kind": "flat",
        "name": "Clay County",
        "rate": "0.0235"
      },
      "clinton": {
        "kind": "flat",
        "name": "Clinton County",
        "rate": "0.0265"
      },
      "crawford": {
        "kind": "flat",
        "name": "Crawford County",
        "rate": "0.0165"
      },
      "daviess": {
        "kind": "flat",
        "name": "Daviess County",
        "rate": "0.015"
      },
      "dearborn": {
        "kind": "flat",
        "name": "Dearborn County",
        "rate": "0.014"
      },
      "decatur": {
        "kind": "flat",
        "name": "Decatur County",
        "rate": "0.0245"
      },
      "dekalb": {
        "kind": "flat",
        "name": "DeKalb County",
        "rate": "0.0213"
      },
      "delaware": {
        "kind": "flat",
        "name": "Delaware County",
        "rate": "0.015"
      },
      "dubois": {
        "kind": "flat",
        "name": "Dubois County",
        "rate": "0.012"
      },
      "elkhart": {
        "kind": "flat",
        "name": "Elkhart County",
        "rate": "0.02"
      },
      "fayette": {
        "kind": "flat",
        "name": "Fayette County",
        "rate": "0.0282"
      },
      "floyd": {
        "kind": "flat",
        "name": "Floyd County",
        "rate": "0.0189"
      },
      "fountain": {
        "kind": "flat",
        "name": "Fountain County",
        "rate": "0.021"
      },
      "franklin": {
        "kind": "flat",
        "name": "Franklin County",
        "rate": "0.017"
      },
      "fulton": {
        "kind": "flat",
        "name": "Fulton County",
        "rate": "0.0288"
      },
      "gibson": {
        "kind": "flat",
        "name": "Gibson County",
        "rate": "0.013"
      },
      "grant": {
        "kind": "flat",
        "name": "Grant County",
        "rate": "0.0255"
      },
      "greene": {
        "kind": "flat",
        "name": "Greene County",
        "rate": "0.0215"
      },
      "hamilton": {
        "kind": "flat",
        "name": "Hamilton County",
        "rate": "0.011"
      },
      "hancock": {
        "kind": "flat",
        "name": "Hancock County",
        "rate": "0.0194"
      },
      "harrison": {
        "kind": "flat",
        "name": "Harrison County",
        "rate": "0.01"
      },
      "hendricks": {
        "kind": "flat",
        "name": "Hendricks County",
        "rate": "0.017"
      },
      "henry": {
        "kind": "flat",
        "name": "Henry County",
        "rate": "0.0202"
      },
      "howard": {
        "kind": "flat",
        "name": "Howard County",
        "rate": "0.0195"
      },
      "huntington": {
        "kind": "flat",
        "name": "Huntington County",
        "rate": "0.0195"
      },
      "jackson": {
        "kind": "flat",
        "name": "Jackson County",
        "rate": "0.021"
      },
      "jasper": {
        "kind": "flat",
        "name": "Jasper County",
        "rate": "0.02864"
      },
      "jay": {
        "kind": "flat",
        "name": "Jay County",
        "rate": "0.025"
      },
      "jefferson": {
        "kind": "flat",
        "name": "Jefferson County",
        "rate": "0.0103"
      },
      "jennings": {
        "kind": "flat",
        "name": "Jennings County",
        "rate": "0.025"
      },
      "johnson": {
        "kind": "flat",
        "name": "Johnson County",
        "rate": "0.014"
      },
      "knox": {
        "kind": "flat",
        "name": "Knox County",
        "rate": "0.017"
      },
      "kosciusko": {
        "kind": "flat",
        "name": "Kosciusko County",
        "rate": "0.01"
      },
      "lagrange": {
        "kind": "flat",
        "name": "LaGrange County",
        "rate": "0.0165"
      },
      "lake": {
        "kind": "flat",
        "name": "Lake County",
        "rate": "0.015"
      },
      "laporte": {
        "kind": "flat",
        "name": "LaPorte County",
        "rate": "0.0145"
      },
      "lawrence": {
        "kind": "flat",
        "name": "Lawrence County",
        "rate": "0.0175"
      },
      "madison": {
        "kind": "flat",
        "name": "Madison County",
        "rate": "0.0225"
      },
      "marion": {
        "kind": "flat",
        "name": "Marion County",
        "rate": "0.0202"
      },
      "marshall": {
        "kind": "flat",
        "name": "Marshall County",
        "rate": "0.0125"
      },
      "martin": {
        "kind": "flat",
        "name": "Martin County",
        "rate": "0.025"
      },
      "miami": {
        "kind": "flat",
        "name": "Miami County",
        "rate": "0.0254"
      },
      "monroe": {
        "kind": "flat",
        "name": "Monroe County",
        "rate": "0.0214"
      },
      "montgomery": {
        "kind": "flat",
        "name": "Montgomery County",
        "rate": "0.0265"
      },
      "morgan": {
        "kind": "flat",
        "name": "Morgan County",
        "rate": "0.0272"
      },
      "newton": {
        "kind": "flat",
        "name": "Newton County",
        "rate": "0.01"
      },
      "noble": {
        "kind": "flat",
        "name": "Noble County",
        "rate": "0.0175"
      },
      "ohio": {
        "kind": "flat",
        "name": "Ohio County",
        "rate": "0.02"
      },
      "orange": {
        "kind": "flat",
        "name": "Orange County",
        "rate": "0.0175"
      },
      "owen": {
        "kind": "flat",
        "name": "Owen County",
        "rate": "0.025"
      },
      "parke": {
        "kind": "flat",
        "name": "Parke County",
        "rate": "0.0265"
      },
      "perry": {
        "kind": "flat",
        "name": "Perry County",
        "rate": "0.014"
      },
      "pike": {
        "kind": "flat",
        "name": "Pike County",
        "rate": "0.012"
      },
      "porter": {
        "kind": "flat",
        "name": "Porter County",
        "rate": "0.005"
      },
      "posey": {
        "kind": "flat",
        "name": "Posey County",
        "rate": "0.0145"
      },
      "pulaski": {
        "kind": "flat",
        "name": "Pulaski County",
        "rate": "0.0285"
      },
      "putnam": {
        "kind": "flat",
        "name": "Putnam County",
        "rate": "0.023"
      },
      "randolph": {
        "kind": "flat",
        "name": "Randolph County",
        "rate": "0.03"
      },
      "ripley": {
        "kind": "flat",
        "name": "Ripley County",
        "rate": "0.0238"
      },
      "rush": {
        "kind": "flat",
        "name": "Rush County",
        "rate": "0.0215"
      },
      "st-joseph": {
        "kind": "flat",
        "name": "St. Joseph County",
        "rate": "0.0175"
      },
      "scott": {
        "kind": "flat",
        "name": "Scott County",
        "rate": "0.0216"
      },
      "shelby": {
        "kind": "flat",
        "name": "Shelby County",
        "rate": "0.016"
      },
      "spencer": {
        "kind": "flat",
        "name": "Spencer County",
        "rate": "0.008"
      },
      "starke": {
        "kind": "flat",
        "name": "Starke County",
        "rate": "0.0171"
      },
      "steuben": {
        "kind": "flat",
        "name": "Steuben County",
        "rate": "0.0199"
      },
      "sullivan": {
        "kind": "flat",
        "name": "Sullivan County",
        "rate": "0.017"
      },
      "switzerland": {
        "kind": "flat",
        "name": "Switzerland County",
        "rate": "0.0145"
      },
      "tippecanoe": {
        "kind": "flat",
        "name": "Tippecanoe County",
        "rate": "0.0128"
      },
      "tipton": {
        "kind": "flat",
        "name": "Tipton County",
        "rate": "0.026"
      },
      "union": {
        "kind": "flat",
        "name": "Union County",
        "rate": "0.02"
      },
      "vanderburgh": {
        "kind": "flat",
        "name": "Vanderburgh County",
        "rate": "0.0125"
      },
      "vermillion": {
        "kind": "flat",
        "name": "Vermillion County",
        "rate": "0.015"
      },
      "vigo": {
        "kind": "flat",
        "name": "Vigo County",
        "rate": "0.02"
      },
      "wabash": {
        "kind": "flat",
        "name": "Wabash County",
        "rate": "0.029"
      },
      "warren": {
        "kind": "flat",
        "name": "Warren County",
        "rate": "0.0212"
      },
      "warrick": {
        "kind": "flat",
        "name": "Warrick County",
        "rate": "0.01"
      },
      "washington": {
        "kind": "flat",
        "name": "Washington County",
        "rate": "0.02"
      },
      "wayne": {
        "kind": "flat",
        "name": "Wayne County",
        "rate": "0.0125"
      },
      "wells": {
        "kind": "flat",
        "name": "Wells County",
        "rate": "0.021"
      },
      "white": {
        "kind": "flat",
        "name": "White County",
        "rate": "0.0232"
      },
      "whitley": {
        "kind": "flat",
        "name": "Whitley County",
        "rate": "0.016829"
      }
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Additional exemptions: age 65+/blind ($1,000), first-time dependent child ($1,500), adopted child ($3,000); the $1,500 additional exemption is applied to qualifying children under 17 (Indiana also allows it for dependent children aged 17–18 and full-time students under 24, entered here as other dependents)",
    "Renter's deduction, Indiana EITC, unified tax credit for the elderly and other credits",
    "Out-of-state residents taxed by county of principal employment (county is taken as the input locality)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "Indiana DOR Departmental Notice #1 — county/state rates by calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "MoneyOtter rounds the annual lines half-up to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.in.gov/dor/files/tax-chapter.pdf",
      "title": "State personal income tax on wages computed by rate schedule — Indiana DOR Tax Chapter: Individual Income tax rate is lowered to 3% for tax year 2025 and 2.95% for tax year 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.in.gov/dor/files/tax-chapter.pdf",
      "title": "Indiana DOR Tax Chapter: Individual Income tax rate is lowered to 3% for tax year 2025 and 2.95% for tax year 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.in.gov/dor/files/tax-chapter.pdf",
      "title": "DOR Tax Chapter (2025 filing year): 3% rate",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "Departmental Notice #1: $1,000 per personal exemption; $1,500 per qualifying dependent child (additional dependent exemption); $3,000 adopted child",
      "retrieved": "2026-10-07",
      "note": "Schema gap: a single per-dependent amount is used. $2,500 (= $1,000 dependent + $1,500 additional child exemption) assumes every dependant is a qualifying child (son/daughter/stepchild/foster child under 19 or full-time student under 24); other dependants get only $1,000. First-time-dependent ($1,500) and adopted-child ($3,000) extras not modelled."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://forms.in.gov/Download.aspx?id=16925",
      "title": "IT-40 (2025) booklet / Schedule 3 & IN-DEP exemptions (forms.in.gov blocked automated retrieval)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "Indiana AGI starts from federal AGI; state and county tax apply to income less exemptions",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "No standard personal credit (unified tax credit for elderly, EITC etc. not modelled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "Indiana adjusted gross income starts from federal AGI; federally excluded pre-tax payroll items are excluded",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.in.gov/dor/files/dn01.pdf",
      "title": "No employee-paid Indiana payroll programme (UI employer-paid)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.localities",
      "url": "https://www.in.gov/dor/files/2025-county-tax-rates-and-codes.pdf",
      "title": "2025 Indiana County Income Tax Rates and County Codes (R24/9-25) — annual county rates for the 2025 IT-40 (rate x Indiana AGI less exemptions)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://iga.in.gov/laws/2025/ic/titles/6#6-3-1-3.5",
      "title": "IC 6-3-1-3.5(a)(4) — additional $1,500 exemption for each dependent child (not other dependents); Indiana IT-40 instructions Schedule 3/Line 4",
      "retrieved": "2026-10-08"
    }
  ]
}