Indiana State 1099 Tax Filing

Yes, Indiana requires all 1099 forms to be filed with the Indiana Department of Revenue.

Which forms does Indiana require?

In addition to Forms 1099, Indiana requires Form WH-3Annual Withholding Reconciliation Form, to be filed if state tax is withheld.

How must Forms 1099 be filed with Indiana?

Indiana accepts both paper filing and e-filing. However, if filing 25 or more forms 1099, then filing electronically is required.

Does Indiana participate in Combined Federal/State Filing?

Yes, Indiana participates in Combined Federal/State Filing. However, while Indiana is a participating state in the CF/SF Program, a copy of your returns must still be submitted directly to the state of Indiana.

What are the deadlines for Indiana1099 Reporting?

Traditionally, the filing deadlines for Indiana are as follows:

  • Form WH-3 – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Indiana ?

The 1099 penalties for Indiana are as follows:

  • Failure to file: Penalty of $10 for each form filed late, not to exceed $25,000 in one calendar year.
    • This penalty is also imposed if the information return is required to be filed electronically, but is not.
  • Failure to file; preparation by IN DOR: 20% penalty.
  • Failure to file; fraudulent intent to evade tax: 100% penalty.
  • Failure to pay tax: Penalty of 10% of unpaid tax or $5, whichever is greater.
    • This penalty is also imposed if the payments are required to be remitted electronically, but are not.
  • Faulty payment (e.g. bad check): A flat fee of $35 will be charged.
  • Other penalties and interest may apply, see the Indiana Tax Rates, Fees, and Penalties for more information.

What is the responsible state agency?

Indiana Department of Revenue
100 N. Senate IGCN, Room N105
Indianapolis, IN 46204
(317) 232-2240

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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