Section 45IAC3.1-1-115. Reciprocal agreement states

   Reciprocity Agreements. Reciprocal income tax agreements now exist between Indiana and the states of Illinois, Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin. The agreements provide that Indiana will not impose its adjusted gross income tax on salaries, wages and commissions earned by legal residents of these states in Indiana and they in turn will not impose their individual income tax on wages, salaries and commissions earned by legal residents of Indiana in those states. Employees resident in any of the above-mentioned states and working in Indiana must submit to their Indiana employer an affidavit as to their legal residence as proof that no withholding of Indiana taxes is required (See Regulation 6-3-3-3(a)(030) [45 IAC 3.1-1-76]). (Department of State Revenue; Reg 6-3-5-1(010); filed Oct 15, 1979, 11:15 am: 2 IR 1553; errata, 2 IR 1743)