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WH-3/W-2 Withholding Tax Electronic Filing

What’s a WH-3?

The WH-3 (Annual Withholding Reconciliation Form) 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.

Why Am I Required to File Electronically?

Any business who files more than 25 W-2, W-2G, or 1099-R statements must file them electronically (IC 6-3-4-16.5).

What Do I Do Next?

You will upload your files.

If your withholding file size is 2MB or less you’ll manually enter in to INtax. If your withholding file size is over 2MB, you will batch load your W-2s.

What If I Use a Payroll Provider? Can’t They Just File My WH-3 Return?

Yes, if the payroll provider you use is certified with the Indiana Department of Revenue (DOR), they can file your W-2s and WH-3 for you. Contact your service provider to find out if they have been certified with DOR.

If I Am a Software Developer...

Do I need to be certified with the Indiana Department of Revenue even if I just produce a substitute WH-3?

Yes. You will want to make sure that you are registered with DOR as software developer. You will then want to follow the forms approval process outlined in Departmental Notice # 4.

If I Am Service Provider...

Do I need to be certified with the Indiana Department of Revenue even if I’ve purchased software from a developer?

If you are the one that is actually submitting the W-2 and WH-3 files on behalf of your clients through batch upload, you will need to be certified with DOR. If you are, however, uploading or manually entering the W-2 and WH-3 files through INtax, you do not have to be certified with DOR. You can find a list of certified software vendors online. For more information, visit this page.

Uploading Withholding Files

If you are a business with a withholding file 2MB or less in size, please follow these steps:

Step 1: Register for INtax
Step 2: Manually enter each of your W-2s into INtax. Be sure that you have a valid Indiana Taxpayer Identification number (TID). However, if you have a valid EFW2 text file, you may upload your W-2s. More information can be found in our W-2 and WH-3 Filing Requirements Booklet.

Taxpayers with Withholding Files Over 2MB in Size

Step 1: Register for INtax
Step 2: Batch upload your W-2s.

The bulk file upload is a system for uploading electronic files containing tax return data to the Indiana Department of Revenue (DOR)'s system. Batch upload submitters must be pre-registered and certified to use the system. This is DOR's preferred method of electronic filing if a company has a withholding file size of more than 2MB.

To submit a file to the department's Bulk Upload Web site, you must do all of the following:

  1. Have a valid Indiana Taxpayer Identification number (TID) for each return
  2. Be registered in INtax if you are a service provider (the clients included in the file do not have to be registered)
  3. Have a text file in the prescribed SSA EFW2 format
  4. Use PGP encryption software to encrypt file before sending them
  5. Use the following software to connect to the secure FTP site: https://myshare.in.gov/Pages/sftp.aspx - Request User Name and Password to secure FTP site from the department (IDORB2BSupport@dor.in.gov)
  6. Successfully complete an upload of two test files to the FTP site listed in step E.

INtax

You can use INtax to manage your Indiana sales and withholding taxes online. It gives you 24/7 access to your business tax records and lets you file and pay online right up to the last minute.

Taxpayers with withholding files over 2MB in size

Step 1: Register for INtax at www.intax.in.gov/
Step 2: Batch upload your W-2s.

The bulk file upload is a system for uploading electronic files containing tax return data to the Department of Revenue’s system. Batch upload submitters must be pre-registered and certified to use the system. This is the department’s preferred method of electronic filing if a company has a withholding file size of more than 2MB.

To submit a file to the department’s Bulk Upload Web site, you must do all of the following:

  1. Have a valid Indiana Taxpayer Identification number (TID) for each return
  2. Be registered in INtax if you are a service provider (the clients included in the file do not have to be registered)
  3. Have a text file in the prescribed SSA EFW2 format (www.in.gov/dor/files/w-2book.pdf)
  4. Use PGP encryption software to encrypt file before sending them (http://www.pgpi.org/)
       - Install PGP Software
       - Request Public Key from the department (IDORB2BSupport@dor.in.gov)
  5. Use the following software to connect to the secure FTP site: https://myshare.in.gov/Pages/sftp.aspx
       - Request User Name and Password to secure FTP site from the department (IDORB2BSupport@dor.in.gov)
  6. Successfully complete an upload of two test files to the FTP site listed in step E.

You can find more information about uploading a bulk file at www.in.gov/dor/4002.htm

Additional Resources

Contact Us

Phone: (317) 233-5656
E-mail: IDORB2BSupport@dor.in.gov
Address: Electronic Filing Coordinator
Indiana Department of Revenue
100 North Senate Avenue, IGC N286
Indianapolis, IN 46204-2253

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