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 INTIME, Indiana's Taxpayer Information Management Engine, DOR's e-services portal. INTIME allows you to file and pay your business taxes (including sales and withholding); 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).