Ind. Code § 6-3-4-16.5
Electronic filing; withholding
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 16.5. (a) This section applies to:
Sec. 16.5. (a) This section applies to:
(1) Form W-2 federal income tax withholding statements;
(1) Form W-2 federal income tax withholding statements;
(2) Form W-2G certain gambling winnings;
(2) Form W-2G certain gambling winnings;
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions;
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; and
(4) Form WH-3 annual withholding tax reports; and
(4) Form WH-3 annual withholding tax reports;
(5) Form WH-18 miscellaneous withholding tax statements for nonresidents;
filed with the department after December 31, 2012.
filed with the department after December 31, 2012.
(b) If an employer or any person or entity acting on behalf of an employer files more than twenty-five (25):
(b) If an employer or any person or entity acting on behalf of an employer files more than twenty-five (25):
(1) Form W-2 federal income tax withholding statements;
(1) Form W-2 federal income tax withholding statements;
(2) Form W-2G certain gambling winnings;
(2) Form W-2G certain gambling winnings; or
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; or
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions;
(4) Form WH-18 miscellaneous withholding tax statements for nonresidents;
with the department in a calendar year, all forms and Form WH-3 annual withholding tax reports filed with the department in that calendar year by the employer or the person or entity acting on behalf of the employer must be filed in an electronic format specified by the department.
with the department in a calendar year, all forms and Form WH-3 annual withholding tax reports filed with the department in that calendar year by the employer or the person or entity acting on behalf of the employer must be filed in an electronic format specified by the department.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.