Indiana 1099 Filing Requirements
The State of Indiana Mandates
1099 Filing!
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Indiana State Filing
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Indiana 1099 Reporting Requirements
The State of Indiana mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Indiana State Tax Withholding | If there is no Indiana State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | January 31, 2024 | |
| Filing Method | Direct State Filing | |
| Additional Forms | Form WH-3 (Annual Withholding Reconciliation Form) | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Indiana requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about Indiana W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Indiana require 1099 filing?
Yes, 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.
Does Indiana have a specific payment threshold for Form 1099 filing?
No, Indiana does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000* |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Indiana require?
Indiana requires the filing of the following 1099 forms directly with the state, even if there is no state
tax withholding:
Does Indiana require additional forms when filing 1099?
Yes, Indiana requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form WH-3 (Annual Withholding Reconciliation Form) is a reconciliation form to report the amount of state and county income taxes withheld throughout the year.
When you efile 1099 with TaxBandits, you need to take care of Form WH-3.
When is Indiana 1099 due?
The filing due date for both the Form 1099 and Form WH-3 is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2023 tax year, the deadline for filing 1099 Forms with Indiana is January 31, 2024.
What are the requirements to file 1099 electronically with Indiana?
The State of Indiana mandates electronic filing for those who are reporting 25 or more 1099 Forms.
What are the penalties for not filing or filing 1099 late with Virginia?
A penalty of $10 will be imposed for each 1099 not filed on time with the state of Indiana.
Where do I mail Indiana 1099 forms?
Mail your Form 1099s along with Form WH-3 to the following address.
100 North Senate Avenue, IGC N286,
Indianapolis, IN 46204-2253.
For more information, please visit the State website: https://www.in.gov/
