Section 45IAC3.1-1-71. Credits and adjustments for taxes withheld

   Individual Withholding Credits. To claim credit for taxes withheld under this Act, an individual taxpayer must attach a copy of the wage and tax statement, Form W-2, to the Indiana Individual Income Tax return. No credit may be claimed for tax withheld to any other state or political subdivision of any other state with the exception of local taxes paid against County Adjusted Gross Income Tax. Amounts withheld for local income taxes under provisions of IC 6-3-1-3.5(a)(5) may be deducted as an adjustment (but not as a credit) to the extent allowed. (Department of State Revenue; Reg 6-3-3-1(010); filed Oct 15, 1979, 11:15 am: 2 IR 1535; errata, 2 IR 1743)