Indiana 1099 filing requirements (2026)
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.
| 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) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://intime.dor.in.gov/eServices/_/ |
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).
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Indiana's rules apply.
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