Indiana Tax Year 2026

Indiana 1099-NEC Filing Requirements, Tax Year 2026

What Indiana requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 28, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Indiana.
Deadline Federal e-file deadline See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **WH-3 late filing:** $10 per withholding document (W-2, 1099, K-1) per DOR Withholding Income page. See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Indiana's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Indiana under CF/SF.

Indiana participates in CF/SF (state code 18), so 1099-NEC information is forwarded automatically when filers opt in. A separate Indiana submission is required only when Indiana state or local income tax was withheld, in which case the 1099-NEC is filed with Form WH-3 by January 31.

Deadlines and extensions

Filing deadline
Federal e-file deadline
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Indiana for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Indiana's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Indiana automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

Indiana penalty overview

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.

Frequently asked questions

Does Indiana require filing of 1099-NEC for tax year 2026?

Indiana accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Indiana participate in the CF/SF program?

Yes. Indiana participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the Indiana 1099-NEC filing deadline for tax year 2026?

The filing deadline is Federal e-file deadline. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Indiana accept for 1099-NEC?

Because CF/SF filing satisfies Indiana, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with Indiana if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Indiana's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the Indiana 1099-NEC deadline?

**WH-3 late filing:** $10 per withholding document (W-2, 1099, K-1) per DOR Withholding Income page. See the full penalty details below for the complete schedule.

How do I register to file with Indiana?

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. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“In an attempt to reduce the amount of paper submitted to the Indiana Department of Revenue, information exchange agreements between the department and the Internal Revenue Service now relieve the taxpayer from having to file copies of certain information returns with the department, unless state or county taxes are withheld or requested by the department.”
Apr 25, 2026 https://www.in.gov/dor/files/dn05.pdf
“1220 Format: Payee "B" Record 1099-NEC”
Apr 25, 2026 https://www.in.gov/dor/files/guide-1220-w-2g-1099.pdf
“All information returns on which withholding of Indiana state or local income tax is reported (e.g., withholding statements) must be submitted along with Indiana Form WH-3. The WH-3 and information return due date is 31 days after the end of the calendar year.”
Apr 25, 2026 https://www.in.gov/dor/files/dn05.pdf

Additional 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.

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