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DOR  Getting Back on Track

Stay up-to-date with all changes and updates DOR has implemented as a result of COVID-19 and learn how DOR is working with Governor Holcomb's Back on Track Indiana plan with guidance from the Indiana State Department of Health.
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Access the Tax Library, information on appeals, and the Rulemaking Docket from DOR.

Find information for certified software companies, looking to provide online tax filing for Indiana taxpayers.

Tax professionals can find useful information and a link to the quarterly newsletter from DOR.

DOR has partnered with FAST Enterprises, LLC to take Indiana to the next level in state tax administration.

Find links for news, media & publications to stay updated from DOR.

Important Notices

WH-3 Returns are Due Feb. 1

The WH-3 is a reconciliation form for the amount of state and county income taxes withheld throughout the year. All employers must file the WH-3 by January 31 each year. Due to that date falling on a weekend, WH-3 returns are due Feb. 1.

If you previously registered to file withholding tax, you must still file Forms WH-1 and WH-3 for each period even if no tax is due or to report no employees for that time period. Late filed WH-1 returns are subject to a penalty of up to 20%, and a minimum penalty of $5. Late filed WH-3’s are subject to a penalty of $10 per withholding document (W-2, 1099, K-1).

Memorandum Deferring Payroll Tax Obligations 2020

On August 8, 2020, the White House published its Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster. DOR wants to remind individuals that the memorandum does not apply to any taxes due to Indiana. Employers and other withholding agents should continue withholding for all taxes required under Indiana law such as wages, gambling winnings, and non-resident shareholders/partners. Employees should contact their individual employer or the IRS regarding these federal-only withholding payroll tax changes. More information

Indiana DOR customers who are eligible for IRS tax relief due to natural disasters

Indiana DOR customers who are eligible for IRS tax relief due to natural disasters in Iowa and Louisiana may be eligible for similar relief in Indiana. After filing your return, email the Taxpayer Advocate Office for assistance.

Man pumping gas

Increase in Gasoline License Tax, Special Fuel License Tax, and Motor Carrier Surcharge Tax

P.L. 218-2017 requires the department to publish the new rates effective July 1, 2020, for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28) on the department’s Internet website no later than June 1, 2020. For the period July 1, 2020, to June 30, 2021, the following rates shall be in effect:

  • Gasoline license tax: $0.31/gallon
  • Special fuel license tax: $0.51/special fuel gallon

Effective July 1, 2018, the motor carrier surcharge tax (IC 6-6-4.1-4.5) will no longer be imposed. The previously imposed rate has been incorporated into the special fuel tax rate.

See Departmental Notice # 43 for more information

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