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Indiana is a fixed-date conformity state. The Senate Bill 243, signed March 5, 2026, updated Indiana's IRC conformity date to January 1, 2026. Indiana conforms to selected OBBBA provisions while continuing to decouple from certain federal provisions.
Indiana requires state submission only when Indiana state or county income tax was withheld or when DOR requests the returns. SB 243 also raised the W-2G withholding threshold for gambling winnings to $2,000 for payments made in 2026.
Indiana requires direct state filing only for information returns that show Indiana state or county income tax withholding. If no Indiana tax was withheld from a payment, don't send that form to Indiana DOR. Keep those records for the required statutory period and submit them only if DOR specifically requests them.
Nonemployee compensation
Miscellaneous income
Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Interest income
Dividends and Distributions
Certain Government Payments
Payment Card and Third Party Network Transactions
Certain Gambling Winnings
When Indiana state or county income tax was withheld from a payment, you must file that information return directly with the Indiana Department of Revenue (DOR). Forms without Indiana withholding are not filed with the state DOR. File them federally, keep your records, and submit to Indiana only if the DOR requests for it.
| Indiana Tax Withheld? | Form Types | Filing Method | Additional Form |
|---|---|---|---|
| Yes | Form 1099-NEC, Form 1099-MISC, Form 1099-INT, Form 1099-DIV, Form 1099-G, Form 1099-K, Form 1099-R, W-2G | Direct filing via INTIME or SFTP using IRS 1220 format | Form WH-3 |
| No | Form 1099-NEC, Form 1099-MISC, Form 1099-INT, Form 1099-DIV, Form 1099-G, Form 1099-K, Form 1099-R, W-2G | No Indiana DOR filing required; retain records; submit only if DOR requests | Not required |
Indiana sets the filing deadline for withholding statements and Form WH-3 at January 31 of the year following the reporting period. When that date falls on a weekend, the deadline moves to the next business day.
For tax year 2026, January 31, 2027 is a Sunday, so reportable 1099 and W-2G filings with withholding are due Monday, February 1, 2027.
| Form Type | Withholding Condition | Filing Method | Due Date |
|---|---|---|---|
| Form 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-G, 1099-K, 1099-R, and other 1099s | Indiana state or county tax withheld | Direct state filing with Form WH-3 | February 1, 2027 |
| Form W-2G | Indiana state or county tax withheld | Direct state filing with Form WH-3 | February 1, 2027 |
| DOR-requested information returns | As requested by DOR | Submit as instructed by DOR | Per DOR notice |
Form WH-3 is Indiana's annual reconciliation form for state and county income taxes withheld during the year. It reconciles the withholding reported during the year with the Forms 1099, W-2G, W-2 and other applicable withholding statements.
State and county income taxes withheld from payments made during the year
Required for payers that withheld Indiana state or county income tax and for businesses required to file an annual withholding reconciliation.
February 1, 2027. The regular January 31 deadline falls on a Sunday, so the deadline moves to the next business day
Through INTIME for files under 10 MB, or via SFTP for larger batches. 1099 and W-2G files use the IRS 1220 format with Indiana-specific deviations
1099Online supports the preparation and eFiling of applicable 1099 and W-2G for the state of Indiana.
File Indiana 1099s with Indiana DOR when the form carries Indiana state or county income tax withholding, or when DOR specifically requests the return. If no Indiana tax was withheld, don't send the form to DOR. Keep it available for the required retention period. Electronic filing is mandatory when submitting more than 25 W-2, W-2G, or 1099-R.
You’ll need to have these details ready for each withholding statement before submission:
The payer’s 9 digit EIN with no hyphens, and consistent with the EIN registered with Indiana DOR or INTIME
The payee’s SSN, EIN, ITIN, or ATIN, along with the appropriate TIN-type code
The payment amount or amounts required for the applicable Form 1099 or W-2G.
The total Indiana state income tax withheld from the payment
The Indiana county or local income tax withheld, where applicable
The Indiana county code for local income tax withheld (codes 01 through 92 per Indiana DOR Appendix B)
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its specific 1099 filing requirements, deadlines, and forms.
Generally, no. The Indiana DOR does not require you to submit information returns that have no Indiana state or county income tax withholding. Keep those records for the required statutory period and submit them only if DOR specifically asks for them.
Form WH-3 is Indiana's annual withholding reconciliation form. It reconciles all Indiana state and county income taxes withheld during the year. It must be filed along with 1099 and W-2G.
Indiana 1099 and W-2G filings with Indiana withholding, along with Form WH-3, are due ś February 1, 2027. Since January 31, 2027 falls on a Sunday, the deadline has shifted to the next business day.
Indiana assesses a $10 penalty per document for each late W-2, 1099, or K-1 withholding document on a late-filed WH-3 return.
Yes. 1099Online supports corrected filings and helps manage state-specific corrections where direct filing applies.
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