Indiana: 1099 State Filing Requirements

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

Indiana State ID Format:

• 13 digits – 10-digit employer TID followed by a 3-digit location number (e.g., 9999999999-001)
• 13 digits – 10 digits, a hyphen, and a 3-digit suffix (e.g., 9999999999-999)
• 13 digits – 10 digits, a space, and a 3-digit suffix (e.g., 9999999999 999)

Note: The state accepts your federal EIN as state ID.

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

Filing Criteria and Requirements

1: If Indiana state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form WH-3

  • TaxBandits doesn't support filing Form WH-3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: February 02, 2026

2: If no Indiana state tax is withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: CF/SF

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: February 02, 2026

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

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