Indiana generally requires state 1099 filing only when you withheld Indiana income tax from the payment. Those forms are due January 31 (with Form WH-3; next business day if it falls on a weekend). Otherwise the federal filing is generally enough.
Last verified September 23, 2026 · Some details are being re-verified
State 1099-NEC filing required?
Only if you withheld state income tax
Threshold
Follows federal ($2,000 for 2026 payments)
State due date
January 31 (with Form WH-3; next business day if it falls on a weekend)
How does Indiana treat the new $2,000 federal threshold?
No Indiana dollar threshold found. Indiana DOR's 1220 (W-2G and 1099) guide (rev. Oct 2025) covers filing 'for those in which Indiana state or county taxes have been withheld'. Those 1099s are filed with the WH-3 annual reconciliation. Filing is triggered by Indiana withholding, not by the payment amount. No 2026/OBBBA-specific Indiana guidance on 1099 thresholds was found.
What if you withheld Indiana income tax?
Form WH-3 (Annual Withholding Reconciliation) is due January 31. 1099s showing Indiana state or county withholding are submitted with it through INTIME (files under 10 MB) or SFTP bulk upload in IRS Pub 1220 format. Late WH-3s carry a $10 penalty per withholding document (W-2, 1099, K-1). E-filing is mandatory for more than 25 W-2/W-2G/1099-R statements (IC 6-3-4-16.5).
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Indiana generally requires state 1099 filing only when you withheld Indiana income tax from the payment. Those forms are due January 31 (with Form WH-3; next business day if it falls on a weekend). Otherwise the federal filing is generally enough.
What is the Indiana 1099 threshold for 2026?
No Indiana dollar threshold found. Indiana DOR's 1220 (W-2G and 1099) guide (rev. Oct 2025) covers filing 'for those in which Indiana state or county taxes have been withheld'. Those 1099s are filed with the WH-3 annual reconciliation. Filing is triggered by Indiana withholding, not by the payment amount. No 2026/OBBBA-specific Indiana guidance on 1099 thresholds was found.
Does the IRS Combined Federal/State Filing program cover Indiana?
Indiana participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.
What if I withheld Indiana tax on a 1099 payment?
Form WH-3 (Annual Withholding Reconciliation) is due January 31. 1099s showing Indiana state or county withholding are submitted with it through INTIME (files under 10 MB) or SFTP bulk upload in IRS Pub 1220 format. Late WH-3s carry a $10 penalty per withholding document (W-2, 1099, K-1). E-filing is mandatory for more than 25 W-2/W-2G/1099-R statements (IC 6-3-4-16.5).
When are Indiana 1099s due?
January 31 (with Form WH-3; next business day if it falls on a weekend). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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