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Depositing and Reporting Withheld Taxes: Indiana

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: Stuart R. Buttrick, Susan W. Kline and Tareen Zafrullah, Faegre Drinker Biddle & Reath LLP

Summary

  • New employers must register with the Indiana Department of Revenue (DOR). After the employer has registered, it will receive an Indiana Taxpayer Identification Number that allows the employer to be identified in the DOR's system and to submit tax payments. See Registration Requirement.
  • All employers must make deposits electronically. See Electronic Filing and Payment Requirement.
  • The frequency of reporting depends on the employer's average monthly tax withheld in the previous year. Penalties are imposed for violations. See Deposit Thresholds and Filing Due Dates.
  • Employers that file more than 25 Forms W-2, Wage and Tax Statement, per calendar year must also file an annual reconciliation return by January 31. Penalties are imposed for noncompliance. See Annual Reconciliation Forms and Filing Deadlines.
  • Certain employers must file Forms W-2, Wage and Tax Statement, electronically. Penalties are imposed for noncompliance. See Form W-2 Filing Requirements.