Frequently Asked Questions - Tax Practitioners
Through INtax – Yes. Service providers uploading into INtax can upload files containing all the clients registered to them in INtax.
Through Batch Upload – Yes. Service providers uploading through batch upload can upload files containing all the clients for which a Federal Form 2848 is on file. Clients do not have to be registered in INtax.
Yes. You can upload or manually enter W-2s even if your client has an outstanding balance with the department.
Verify if the "Upload" button was clicked. Clicking "Browse" and then clicking the "Next" button triggers this error. The correct order is "Browse," "Upload" and then "Next."
The “File a Return” menu option does not become available until after you choose the tax type of “Withholding.” After you select “Withholding” under “Account,” select “File a Return” from the menu on the left. An option will be available for “Filing a WH-1” or a “Filing a WH-3.” Select WH-3. Verify the return period and click “Next.” You will then have the option of uploading W-2s or manually entering the W-2 data.
This error is triggered when the TID number is missing on the RS record or is different from the account on the screen. For each RS record, position 331 must have the taxpayer’s 10-digit TID number and then the 3-digit location number. Not having this ID number in this location triggers the error.
Yes, there have been significant changes to the file layout of the Social Security Administration's W-2 file specifications (Publication No. 42-007). Those changes will also be reflected in the Indiana Department of Revenue W-2 specifications booklet for the 2010 tax year.
The Indiana Department of Revenue will accept W-2 files uploaded using either new 2010 file layout or the previous version of the file layout.
Yes. Files over 2MB, or approximately 2,000 W-2s, can not be uploaded into INtax. You can register to use the batch upload option or break the file into smaller files and upload multiple files in INtax.
No. We do not provide files for taxpayers. File specifications can be downloaded at www.in.gov/dor/4035.htm
Verify that the TID and LOC are for the account selected. The TID and LOC will be displayed in the top portion of the upload screen.
INtax does not currently allow for an XML file format. We do follow the guidelines established by the Social Security Administration for filing W-2 information using the EFW2 format. Only RS and RV records are unique to Indiana. Both EFW2 and XML files can be uploaded using the batch upload process.
No. If you upload your W-2 information in INtax, you should not submit paper W-2s to the department. This is also true for files uploaded through the batch upload process.
For a service provider to upload a file for a client, the service provider must have added the taxpayer as a client. The service provider also must have permission to file returns on behalf of the client.
No. If you upload your W-2 information in INtax, you should not submit paper W-2s or WH-3s to the department. This is also true for files uploaded through the batch upload process.
Yes, an extension of time to file may be requested if you do not have distribution amounts that apply to WH-18s by the due date. The department will accept a copy of the federal extension to submit Form WH-3. Also, if the withholding account is designated as a separate account for nonresident withholding and making an annual one time distribution by pass through entities to shareholders, partners, or beneficiaries, the WH-3 filing due date is the fifteenth day of the third month following the year end date.
Power of Attorney
Yes, POA representatives may submit the POA-1 form for their clients. The POA representative should verify that all information has been properly completed and signed by their clients.
No, the POA-1 form does not authorize the POA representative to receive the same correspondence sent from the department to the taxpayer. Completing a POA-1 form only allows the department to speak with the taxpayer’s POA representative.
No, a company cannot be represented on the POA-1 form. By law, the department can accept only an individual’s name as a POA representative. The department will not accept a POA-1 form that does not have a designated POA representative from a company.
No, the department will not accept the Internal Revenue Service’s POA form. The department accepts only the POA-1 form.
POAs expire after five years. Therefore, every five years your client will need to renew the POA with the department.
In calendar year 2013 the eFile mandate applies to any professional preparer who filed 50 or more Indiana returns for individuals in the previous tax year. In 2014 the limit is 10. The mandate states the current year tax returns must be filed electronically.
The mandate will apply to the firm as a whole. Any returns filed from the firm are subject to the mandate. If an individual who is employed by the firm also has a private practice with more than the mandated number of returns, the individual is required to eFile.
A penalty of $50 per return up to a maximum of $25,000 per calendar year may be imposed.
Indiana state law requires those practitioners who are affected by the mandate to file their returns electronically. Other states’ practitioners have been successful in such situations by telling their clients up front, before conducting any work for them. Form IN-OPT may be signed by the taxpayer in those rare instances where electronic filing is refused. This form must be retained by the practitioner for three years.
If you have more questions, please call (317) 233-4017.