Ind. Code § 3-8-9-8
A statement must set forth the following information for the preceding calendar year:
(1) The following information for each employer of the filer and each employer of the filer's spouse:
(B) The nature of the employer's business.
For purposes of this subdivision, "employer" means any person from whom the filer or the filer's spouse received more than thirty-three percent (33%) of the filer's or the filer's spouse's income.
(2) The following information about any sole proprietorship owned or professional practice operated by the filer:
As added by P.L.90-2012, SEC.3.