Filing a WH-1

The WH-1 is the Indiana Withholding Tax Form and is required for any business that is withholding taxes from its employees.

When completed correctly, this form ensures that a business’s withholding taxes by county are reported accurately and timely. However, if not completed correctly, there is a risk that taxpayer money doesn’t go to the respective counties.

The best and easiest way to complete a WH-1 is through INtax. This is Indiana’s free online tax filing program that allows you to file and pay your business taxes (including withholding and sales); upload W2s, W2Gs, and 1099Rs; register a new tax type; and more.

However, if a business chooses to complete a paper WH-1, it is important to keep the following tips in mind

Tips for filing a paper WH-1:

  • Complete the county tax breakdown portion on the reverse side of the WH-1 and check the box on the front of the form indicating you have completed the reverse side.
  • Be sure that the total amount withheld on the county breakdown on the reverse of the WH-1 matches line 2 on the front of the form.
  • Leave the entry blank if the dollar amount is “0”.
  • Double-check your math.
  • Don’t use dashes, a“0”, a line, or other symbols to indicate that you have no amount for that line.
  • Don’t cut the form in half (the reverse side must be completed).
  • Don’t send in multiple returns for the same reporting period unless otherwise requested by the Indiana Department of Revenue.
  • Don’t send cash. Instead, make your check payable to the Indiana Department of Revenue unless you are enrolled in Electronic Funds Transfer (EFT).