Indiana State W-2 Reporting Requirements

Is Indiana State W-2 Reporting Required?

Yes, Indiana does require state W-2 reporting.

How Must Indiana State W-2 Reporting be Filed?

Indiana accepts paper filing and e-filing. However, employers submitting 25 or more Forms W-2 are required to file electronically.

Indiana also requires that county codes must be included in the Form W-2 special field.

What are the Forms and Due Dates for Indiana State W-2 Reporting?

In addition to Form W-2, Indiana requires Form WH-3, Annual Withholding Reconciliation Form to be filed.

Forms W-2 and WH-3 are due by January 31.

What are the W-2 penalties for Indiana?

The W-2 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 Filing Agency?

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

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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