Indiana: 1099 State Filing Requirements
2.7k views |Last modified 9/9/2024 6:09:46 AM EST | Added by TaxBandits Team

The State of Indiana mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The Indiana Department of Revenue mandates the filing of 1099 Forms.

• If there is any state tax withheld or no state tax withheld, you must file 1099 Forms directly with the state.

Required 1099 Forms

Indiana also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Indiana does not have a specific payment threshold for reporting Form 1099. Its reporting requirements align with federal guidelines.

Additional Requirements
Form WH-3 (Annual Withholding Reconciliation Form) is used to report the total amount of state and county income taxes withheld during the year.

Note: TaxBandits do not support filing Reconciliation "Form WH-3" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The filing due date for both the Form 1099 and Form WH-3 is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalty

• A penalty of $10 will be imposed for each 1099 Form that is not filed on time with the state of Indiana.

For more information about Indiana’s 1099 filing requirements, click here.