Indiana State Unemployment Tax - Multi-State Employees

C. Multi-State Employment
If an employee performs all duties in one state their wages are reportable to that state. If an employee performs duties in more than one state the following criteria are used to determine in which state to report wages:
• Report wages to the state from which the employee is directed or controlled if some part of the work is performed in the same state as the direction and control.
• Report wages to the state in which the employer’s corporate office is located if the employee performs some part of their work in that state.
• If neither of the above applies the employer reports wages to the state in which the employee lives if some part of the employee’s services are performed in the state of residence.

Indiana Employer Guide (page 8)