Do I have to file 1099s with Indiana?
The rules for tax year 2026
| Forms filed with the state | 1099-R, 1099-G, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, W-2G when Indiana state or county tax was withheld. |
| Who must file | Any payer with Indiana (state/county) withholding to report; these are reconciled on the annual WH-3. CF/SF does not replace the WH-3 filing; forms without Indiana withholding need not be filed. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | No dollar threshold; file only 1099s that report Indiana state or county withholding"Information returns (such as 1099s) that do not report withholding of Indiana state or local income tax should not be submitted to the department."Source: Departmental Notice 5 |
| State 1099-K threshold | Not addressed (1099-K accepted only as a withholding statement)Source: IRIS 2026 Tax Year Guide |
| State backup withholding | None foundSource: Information Bulletin 52, Miscellaneous WithholdingAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for contractors (Nonresident Withholding FAQ covers IT-6WTH for nonresident shareholders/partners only)Source: Indiana DOR: Nonresident Withholding FAQAll states: state backup and nonresident withholding |
| Where to file | INTIME (files under 10 MB); SFTP bulk filing (over 10 MB) |
| File format for tax year 2026 | IRIS XML; Pub 1220 until Sept. 2027See the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | WH-3, Annual Withholding ReconciliationDue: January 31Form: Indiana DOR: Withholding |
| Due dates | "The filing deadline for the previous year's withholding reporting is Jan. 31 of the current year" (next business day if weekend). No NEC split. E-file required for more than 25 W-2, W-2G or 1099-R statements (IC 6-3-4-16.5).Source: IRIS 2026 Tax Year Guide |
| Combined Federal/State (CF/SF) | Not addressed on the state's pages; the federal rule applies.Source: IRIS 2026 Tax Year Guide |
| Penalties | "Late filed WH-3's are subject to a penalty of $10 per withholding document (W-2, 1099, K-1)."Source: Indiana DOR: Withholding |
How to file, step by step
- Identify 1099s that report Indiana state or county withholding. Do not send others; keep them for DOR on request.
- Confirm the FEIN has an Indiana withholding account in INTIME.
- For TY2026, build an IRIS XML file (IRS schema plus DOR business rules). A 1220 file is accepted until Sept. 2027.
- Upload in INTIME if under 10 MB, or by SFTP (register tax type 203 from Dec. 17, 2026) if over 10 MB.
- File the WH-3 and 1099s by Jan 31. For an extension, upload an approved Form 8809 in INTIME before the deadline (8809 inside an IRIS file is rejected).
File specifications and filing system
- IRIS 2026 Tax Year Guide
- DOR Business Rules for IRIS Schema
- 1220 (W-2G and 1099) Electronic Filing Requirements
- Filing system: INTIME (files under 10 MB); SFTP bulk filing (over 10 MB)
State pages checked (8)
- https://www.in.gov/dor/files/guide-1220-w-2g-1099.pdf
- https://www.in.gov/dor/files/IRIS-2026-Tax-Year-Guide.pdf
- https://www.in.gov/dor/files/IRIS-Business-Rules.pdf
- https://www.in.gov/dor/i-am-a/business-corp/withholding/
- https://www.in.gov/dor/i-am-a/business-corp/withholding/withholding-faq/
- https://www.in.gov/dor/i-am-a/business-corp/withholding/nonresident-withholding-faq/
- https://www.in.gov/dor/files/dn05.pdf
- https://secure.in.gov/dor/files/reference/ib52.pdf
Questions people ask about Indiana
Do I have to file 1099s directly with Indiana?
File directly with Indiana only when Indiana tax was withheld; without withholding there is nothing to file with the state. Any payer with Indiana (state/county) withholding to report; these are reconciled on the annual WH-3. CF/SF does not replace the WH-3 filing; forms without Indiana withholding need not be filed.
Which 1099 forms does Indiana require?
1099-R, 1099-G, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, W-2G when Indiana state or county tax was withheld.
When are 1099s due in Indiana?
"The filing deadline for the previous year's withholding reporting is Jan. 31 of the current year" (next business day if weekend). No NEC split. E-file required for more than 25 W-2, W-2G or 1099-R statements (IC 6-3-4-16.5).
How do I file 1099s with Indiana?
Identify 1099s that report Indiana state or county withholding. Do not send others; keep them for DOR on request. Confirm the FEIN has an Indiana withholding account in INTIME. For TY2026, build an IRIS XML file (IRS schema plus DOR business rules). A 1220 file is accepted until Sept. 2027. Upload in INTIME if under 10 MB, or by SFTP (register tax type 203 from Dec. 17, 2026) if over 10 MB. File the WH-3 and 1099s by Jan 31. For an extension, upload an approved Form 8809 in INTIME before the deadline (8809 inside an IRIS file is rejected).
Does Indiana have its own 1099-K threshold?
Not addressed (1099-K accepted only as a withholding statement)
Does Indiana require withholding on payments to nonresident contractors?
Not addressed for contractors (Nonresident Withholding FAQ covers IT-6WTH for nonresident shareholders/partners only) The 50-state withholding tables show where Indiana sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Indiana adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Indiana who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.