Note the incoming number. If it doesn't fit the ten-digit standard for U.S. phone numbers, it is either an international call or an Internet phone call such as those made via Skype.
Record the area code. This number will be the first three numbers of the incoming phone number, excluding country code 1. Memorize or write the number down.
Input the three-digit area code into a database online. There are several websites that provide this service free of charge such as MelissaData and the WhitePages. Compare the results to your local county or city.