The rules
| 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. |
| Due date | January 31 (next business day if weekend). |
| How | INTIME: manual entry or 1220 .txt upload under 10 MB; SFTP for larger files. Electronic required for more than 25 withholding statements (IC 6-3-4-16.5). Transmittal: Form WH-3 annual reconciliation; late WH-3 penalty $10 per document. |
| State 1099-K threshold | None. |
| Nonresident withholding | None for independent contractors; no state backup withholding. |
- DOR guides are not tax-year specific; the INTIME withholding guide was used as second source.
Questions people ask about Indiana
Do I have to file 1099s directly with Indiana?
Yes, when Indiana tax was withheld on the payment. Without withholding there is no Indiana 1099 filing. 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?
January 31 (next business day if weekend).
How do I file 1099s with Indiana?
INTIME: manual entry or 1220 .txt upload under 10 MB; SFTP for larger files. Electronic required for more than 25 withholding statements (IC 6-3-4-16.5). Transmittal: Form WH-3 annual reconciliation; late WH-3 penalty $10 per document.
Does Indiana have its own 1099-K threshold?
None.
Does Indiana require withholding on payments to nonresident contractors?
None for independent contractors; no state backup withholding.
Verified September 24, 2026 against https://www.in.gov/dor/files/guide-1220-w-2g-1099.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.