Indiana County Codes for Taxes: Full List and How to File

Indiana county codes for taxes are the two-digit numbers (01 through 92) the Department of Revenue assigns to each of the state’s 92 counties, plus special codes for people who live out of state. You use your code on Form WH-4 with your employer and on Form IT-40 or IT-40PNR when you file, so the correct local rate is applied to your income. Wherever you lived and worked on January 1 controls which code you use for the whole year.¹

The codes never change. The rates attached to them do, ranging from 0.5% in Porter County to 3.0% in Randolph County for 2025, on top of Indiana’s 2.95% flat state rate for 2026.²³

Full List of Indiana County Codes

Codes run alphabetically from Adams (01) to Whitley (92).²

01 Adams
02 Allen
03 Bartholomew
04 Benton
05 Blackford
06 Boone
07 Brown
08 Carroll
09 Cass
10 Clark
11 Clay
12 Clinton
13 Crawford
14 Daviess
15 Dearborn
16 Decatur
17 DeKalb
18 Delaware
19 Dubois
20 Elkhart
21 Fayette
22 Floyd
23 Fountain
24 Franklin
25 Fulton
26 Gibson
27 Grant
28 Greene
29 Hamilton
30 Hancock
31 Harrison
32 Hendricks
33 Henry
34 Howard
35 Huntington
36 Jackson
37 Jasper
38 Jay
39 Jefferson
40 Jennings
41 Johnson
42 Knox
43 Kosciusko
44 LaGrange
45 Lake
46 LaPorte
47 Lawrence
48 Madison
49 Marion
50 Marshall
51 Martin
52 Miami
53 Monroe
54 Montgomery
55 Morgan
56 Newton
57 Noble
58 Ohio
59 Orange
60 Owen
61 Parke
62 Perry
63 Pike
64 Porter
65 Posey
66 Pulaski
67 Putnam
68 Randolph
69 Ripley
70 Rush
71 St. Joseph
72 Scott
73 Shelby
74 Spencer
75 Starke
76 Steuben
77 Sullivan
78 Switzerland
79 Tippecanoe
80 Tipton
81 Union
82 Vanderburgh
83 Vermillion
84 Vigo
85 Wabash
86 Warren
87 Warrick
88 Washington
89 Wayne
90 Wells
91 White
92 Whitley

Current rates by county are posted each year on the Department of Revenue website. Check the rate before filing, since the code alone doesn’t tell you what you owe.⁴

Which Code Applies to You: The January 1 Rule

Your county code is locked in based on where you lived and where you worked on January 1 of the tax year. Moving to a new county on January 2 doesn’t change anything until the following year.¹

For Indiana residents, the county of residence rate is what you actually pay. Your employment county is still reported, but if you live in Hamilton County (29) and commute to Marion County (49), you owe Hamilton County’s rate.⁵

If you were retired, a homemaker, or unemployed on January 1, use your county of residence code in both the “lived” and “worked” boxes.

Codes for Out-of-State Residents

If you lived outside Indiana on January 1 but worked in an Indiana county, you owe that Indiana county’s tax at the same rate residents pay. There’s no separate nonresident rate.⁶ For the “county where you lived” box, use one of these special codes:

94 Illinois
95 Kentucky
96 Michigan
97 Ohio
98 Pennsylvania
99 Wisconsin
00 All other states

The Indiana county where you actually work goes in the employment county box.⁷

One warning for cross-border commuters: Indiana’s reciprocal agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin cover only the 2.95% state income tax. They do not exempt you from Indiana county tax. Even if your wages are free of state-level Indiana tax under reciprocity, the county tax still applies to Indiana-sourced income.⁸

Military Members and Their Spouses

Active-duty service members who enlisted as Indiana residents remain full-year Indiana residents for tax purposes no matter where they’re stationed.⁹ The code you use depends on your situation:

Single and stationed outside Indiana before January 1: use code 00 in all county boxes. No county tax owed.
Married, stationed outside Indiana, with your family with you: use code 00 in all county boxes. No county tax owed.
Stationed outside Indiana while your spouse keeps an Indiana household: use your spouse’s county of residence. County tax is owed to that county.

Under the Military Spouses Residency Relief Act, a military spouse who moved to Indiana solely to be with a stationed service member may keep their home-state domicile. If the spouse is not an Indiana domiciliary, their Indiana-earned income is generally not subject to Indiana county income tax.

Reporting Your Code to Your Employer on Form WH-4

Employers withhold based on what you tell them on Form WH-4, the Employee’s Withholding Exemption and County Status Certificate. The form asks for your Indiana county of residence as of January 1 and your Indiana county of principal employment as of January 1.¹⁰

Give the completed WH-4 to your employer. Don’t send it to the Department of Revenue. If you move mid-year, your withholding county doesn’t update until the next calendar year, which keeps withholding in step with the January 1 rule that governs your actual liability. You can ask for additional withholding on the form, but the employer isn’t required to grant it.

Using the Code on Your Tax Return

Full-year residents file Form IT-40. Part-year residents and nonresidents file Form IT-40PNR. Both have boxes near the top of page one for the two-digit code of the county where you lived and the county where you worked.¹

Part-year residents pay tax on income earned while they were Indiana residents plus any Indiana-sourced income earned while a nonresident. When one spouse is a full-year resident and the other is a part-year or nonresident, they must file a joint IT-40PNR.⁸

The Department applies your county’s rate to your adjusted gross income (or Indiana-sourced income for nonresidents) and reconciles the result against what your employer withheld during the year.

Fixing a Wrong County Code

If you filed with the wrong code, amend the return. For tax years 2021 and later, Indiana no longer uses the old IT-40X. Instead, you file an amended Form IT-40 by marking the “Amended” box and attaching any changed forms.¹¹

You have three years from the original due date or the date the tax was paid, whichever is later. If the code you used pointed to a higher-rate county, you overpaid and are due a refund. If it pointed to a lower-rate county, you underpaid and interest is running.

What an Underpayment Costs

A wrong code that leads to underpayment is treated like any other shortfall. For 2026, Indiana charges 7% annual interest on delinquent liabilities, accruing from the original due date.¹²

If you were required to make estimated payments and fell short, the penalty is 10% of the underpayment for each installment period. Estimated payments are generally required when you expect to owe $1,000 or more in combined state and county tax beyond what’s withheld. You avoid the penalty if your payments and credits reach at least 90% of the current year’s tax or 100% of last year’s.¹³

1
Indiana Department of Revenue. Income Tax Information Bulletin #32 – General Information on Local Income Taxes
2
Indiana Department of Revenue. 2025 Indiana County Income Tax Rates and County Codes
3
Indiana Department of Revenue. Rates, Fees and Penalties
4
Indiana Department of Revenue. Individual Income County Tax Rates by Year
5
Indiana Department of Revenue. How to Compute Withholding for State and County Income Tax
6
Indiana Department of Revenue. Change in Nonresident Tax Rates for Local Income Tax
7
Indiana Department of Revenue. 2024 Indiana County Income Tax Rates and County Codes
8
Indiana Department of Revenue. Application of State and County Income Taxes to Residents with Out-of-State Income and Nonresidents with Indiana Source Income
9
Indiana Department of Revenue. Military Service Members
10
Indiana Department of Revenue. Withholding Tax Forms
11
Indiana Department of Revenue. Amend a Return
12
Indiana Department of Revenue. Departmental Notice #3 – Interest Rates for Calendar Year 2026
13
Indiana Department of Revenue. Estimated Payments