Indiana 1099 Filing Requirements

Tax year 2026 · IN · Last verified April 28, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

INTIME (Indiana Taxpayer Information Management Engine, https://intime.dor.in.gov) — primary path; SFTP Bulk Upload available for files >10 MB after INTIME rejection.

Registration

Required

Filers must hold an Indiana Taxpayer Identification Number (TID) and a Withholding (WTH) account, then create an INTIME logon using the TID plus a Letter ID. Welcome Letters can be requested during registration. Bulk SFTP requires a separate registration triggered only after a file is rejected by INTIME for exceeding the 10 MB size cap. Test files require prior approval at [email protected] before submission.

Transmittal Form

WH-3 (Annual Withholding Reconciliation Form). Paper filers of WH-3 must also complete Schedule IN-WH3 (effective tax year 2023).

E-file Threshold

26+ forms

E-file mandate.

More than 25 W-2/W-2G/1099-R statements must be e-filed per Indiana Code 6-3-4-16.5(b).

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

Indiana requires payers to file 1099s with the Department of Revenue only when Indiana state or county income tax was withheld. With no Indiana withholding, the IRS forwards 1099 data to Indiana automatically through the Combined Federal/State Filing (CF/SF) Program — no separate Indiana submission is required. When Indiana withholding is present, the 1099s must be transmitted with Form WH-3 (Annual Withholding Reconciliation) by January 31 through INTIME (https://intime.dor.in.gov) or SFTP Bulk Upload. Filers of more than 25 W-2, W-2G, or 1099-R statements in a calendar year must file electronically per Indiana Code 6-3-4-16.5. Indiana accepts the IRS Publication 1220 layout for 1099 uploads.

Penalties

WH-3 late filing: $10 per withholding document (W-2, 1099, K-1) per DOR Withholding Income page.

Late wage statements: $10 per late-filed W-2 or 1099 statement (Departmental Notice #5).

WH-1 (period return): up to 20% with a $5 minimum.

Failure to e-file when required (>25 W-2/W-2G/1099-R): Indiana Code 6-3-4-16.5(b) compels electronic submission; non-electronic filing is treated as a failure to file.