TAX YEAR 2026 · 1099-NEC & 1099-MISC
Indiana 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Indiana requirements →Indiana: what to know
Indiana’s public withholding guidance covers state/county income tax withholding and WH-3 filing through INTIME or SFTP. Current public guidance does not establish every NEC/MISC no-withholding fact pattern; keep those as review cases. State IRIS-file support is transitioning in 2027.
1099-NEC reporting
With Indiana state or county tax withheld, verify filing directly with DOR and WH-3; without withholding, further investigation is needed.
1099-MISC reporting
With Indiana state or county tax withheld, verify filing directly with DOR and WH-3; without withholding, further investigation is needed.
State filing method: Indiana INTIME or SFTP for reportable state/county-withheld 1099; check 2027 IRIS XML transition
Deadline guidance: January 31 annual withholding reconciliation (WH-3), subject to next-business-day calendar rules.
Official source: Indiana DOR — Withholding Income and State Income Statement Filing →
Source reviewed November 3, 2026. Additional facts and agency updates may change filing requirements and formats. Confirm before filing or ordering managed state filing.