Find answers to frequently asked questions about nonresident withholding below.
Beginning in tax year 2015, any IT-20S or IT-65 return that has nonresident shareholders or partners will remit nonresident withholding tax due into the corporate income tax account with the IT-6WTH.
The IT-6WTH is due on the 15th day of the 4th month after the close of the corporate taxable year. An extension of time to file does not extend the time to make payments. Any remittance made after the original due date of the corporate taxable year is subject to penalty and interest.
Yes. Payments may be remitted with the IT-20S or IT-65. However, any remittance made after the original due date of the corporate taxable year is subject to penalty and interest.
No. If there is no tax due for the composite members, the form does not need to be filed. The IT-6WTH is a payment voucher that should be submitted to the Indiana Department of Revenue (DOR) only when there is a remittance with the voucher.
The line for “IT-6WTH” is used when the withholding is remitted with the IT-6WTH voucher. The line for “Total amount of pass-through withholding” is used when withholding is passed through from another entity to the composite members. The IN K-1 from the paying entity must be included with the return.
The IT-6WTH is currently a controlled form. To receive a copy, you must contact DOR to request the form. The request can be made by calling 317-232-0129 or in writing to:
Indiana Department of Revenue
P.O. Box 7206
Indianapolis, IN 46207
If the CPA has a valid POA-1 on file for the entity, DOR will print and send a copy of the IT-6WTH to the CPA if requested to do so.
Yes. More than one IT-6WTH may be remitted in a taxable period. Additional IT-6WTH vouchers must be requested by contacting the department. The request can be made by calling 317-232-0129 or in writing to:
Indiana Department of Revenue
P.O. Box 7206
Indianapolis, IN 46207
If a customer has periodic payments in the nonresident withholding account, DOR will need to transfer them to the corporate income tax account. A request should be sent that verifies the payment amounts for nonresident withholding, that the payments be moved to the corporate account and that the WH-1’s should be zeroed out.
Please call the Corporate Income Tax section at 317-232-0129 for further information.
Please send written correspondence to:
Indiana Department of Revenue
Attn: Corporate Tax
P.O. Box 7206
Indianapolis, IN 46207
IT-20S/IT-65 filers that have members who did not opt out of the composite filing using Form IN-COMPA will file the IT-6WTH to remit the tax reported on those members remaining on the composite schedule.
