W-2 and WH-3 Electronic Filing
- Can files contain more than one employer record (RE)?
For a single business, yes, a file can contain more than one RE record, but all RS records must contain the same Tax Identification (TID) number. The TID number is located at position 331 of the RS record. The TID number should be the same for every RS record in the file. Each WH-3 must only contain company information for which the file is being uploaded in INTIME. Each business must have its own WH-3 for uploading in INTIME.
- Can I upload W-2s for clients if they have outstanding liabilities?
Yes. You can upload or manually enter W-2s even if your client has an outstanding balance with the Indiana Department of Revenue (DOR).
- I keep getting an error message stating a valid file has not been uploaded. Why?
Verify if the "Upload" button was clicked. Clicking "Browse" and then clicking the "Next" button triggers this error. The correct order is "Browse," "Upload" and then "Next."
- How do I file W-2s for my clients?
The “File a Return” menu option does not become available until after you choose the tax type of “Withholding.” After you select “Withholding” under “Account,” select “File a Return” from the menu on the left. An option will be available for “Filing a WH-1” or a “Filing a WH-3.” Select WH-3. Verify the return period and click “Next.” You will then have the option of uploading W-2s or manually entering the W-2 data.
- I am getting an error stating that my employer ID for the uploaded file does not match the currently selected account. Why?
This error is triggered when the Taxpayer ID number is missing on the RS record or is different from the account on the screen. For each RS record, position 331 must have the taxpayer’s 10-digit TID number and then the 3-digit location number. Not having this ID number in this location triggers the error.
- Is there a document that explains in which format my W-2 file should be for uploading?
- Is there a size limit for uploading my files?
File submissions of less than 10MB should be uploaded directly through INTIME (Indiana Tax Information Management Engine).
Submissions larger than 10MB must be uploaded via Bulk SFTP (Secure File Transfer Protocol) for all file types.
MVR-103 returns can be filed via bulk SFTP (Secure File Transfer Protocol) upload only. There is no size limitation to file with the SFTP. Both XML and flat file formats are accepted.
- Do you send files so taxpayers can enter information and upload the file?
No. We do not provide files for taxpayers.
- What if I am getting a message saying that the TID does not match? I have already looked at my file, and the TIDs are the same.
Verify that the TID and LOC are for the account selected. The TID and LOC will be displayed in the top portion of the upload screen.
- Can I use an XML or EFW2 file format?
Both INTIME and SFTP (Bulk upload) accept EFW2 and 1220, txt and xml files. INtax will continue to provide the ability to file and pay for the following tax types until July 2022:
- Gasoline Use Tax: GUT
- Aviation Fuel: AVF
- Alcohol: ALC
- Motor Fuel: MFT
- Special Fuel: SFT
- Transporter Tax: TRP
- Other Tobacco Products: OTP
- Vehicle Sharing Excise Tax: VSE
- After I have uploaded my file, do I need to send in my paper W-2s?
No. If you upload your W-2 information via INTIME, you should not submit paper W-2s to DOR. This is also true for files uploaded through the batch upload process.
- After I have uploaded my W-2 file in INTIME or batch upload, do I need to send in my paper WH-3?
No. If you upload your W-2 information in INTIME, you should not submit paper W-2s or WH-3s to DOR. This is also true for files uploaded through the SFTP batch upload process.
- Can I request an extension of time to file?
Yes, an extension of time to file may be requested if you do not have distribution amounts that apply to WH-18s by the due date.
DOR will accept a copy of the federal extension to submit Form WH-3. Also, if the withholding account is designated as a separate account for nonresident withholding and making an annual one time distribution by pass through entities to shareholders, partners, or beneficiaries, the WH-3 filing due date is the fifteenth day of the third month following the year end date.
Power of Attorney
- Can I submit the POA-1 form for my client?
Yes, Power of Attorney (POA) representatives may submit the POA-1 form for their clients. The POA representative should verify that all information has been properly completed and signed.
- If I submit the POA-1 form on my client’s behalf, will I begin receiving copies of all letters mailed from DOR to my client?
No, the POA-1 form does not authorize the POA representative to receive the same correspondence sent from the DOR to the taxpayer. Completing a POA-1 form only allows the DOR to speak with the taxpayer’s POA representative.
- I’ve entered my company name on the POA-1 form. Can DOR talk with anyone who works at my firm?
No, a company cannot be given authority with a POA-1 to represent your client without your client also designating specific individuals employed by your company on the POA-1. By law, DOR can accept only an individual’s name as a POA representative. DOR will not accept a POA-1 form that does not have a designated POA representative from a company.
- Can I send DOR the Internal Revenue Service’s POA form as long as it lists the Indiana tax types?
No, DOR will not accept the Internal Revenue Service’s POA form. A POA-1 form must be completed.
- When will my client's POA expire with DOR?
POAs expire after five years. Therefore, every five years your client will need to renew the POA.
- Why do I need an ePOA for access to a client’s INTIME account when I already have a POA for a client?
While a tax practitioner may have a POA to manage a client’s tax accounts, to assure the security of a client’s online INTIME account and information, an electronic Power of Attorney (ePOA) is needed.
Requesting electronic Power of Attorney (ePOA) access can be done through a tax practitioner’s INTIME account. To initiate an electronic Power of Attorney (ePOA) access request in INTIME, click the “All Actions” or “Preparer Actions” tab, then select the “Request POA Access” link and follow the prompts.
Once ePOA access has been requested through INTIME, it will need to be approved by a client via their own INTIME account. Once access has been approved, a tax practitioner will be able to see and perform the same actions as their client in their INTIME account. If needed, more information is available in the INTIME User Guide for Business Customers.
Note: While an ePOA is required when filing for a client via INTIME, it is not required when filing via SFTP bulk file upload.
- Can I still use the paper POA-1 form?
Yes, you can still use the POA-1 form. However, a paper POA-1 will not result in gaining online access to client accounts in INTIME.
- If my client approves the INTIME ePOA access request, do I still need a POA-1 form on file?
DOR will consider an INTIME ePOA equivalent to the POA-1 form for the purpose of discussing tax matters. DOR reserves the right to request the POA-1 form in certain circumstances, but in general, we will not require a POA-1 form in addition to an approved INTIME ePOA access request. The INTIME ePOA only allows clients to approve access to the accounts currently in INTIME. A POA-1 may be needed for other tax types.
- I need to request an ePOA from my client, but they haven’t used INTIME yet. How do I proceed?
The best way to proceed is to have the client go through the process of creating a logon for their INTIME account. If they don’t have the information on hand to validate the account immediately, they will have the option to request a “Welcome Letter,” which will be mailed to them. INTIME user guides are available.
- Does my client need to access the internet/register for INTIME to approve my ePOA request?
If your client does not have the ability to access INTIME to approve your request, an access request letter will be mailed to his or her legal address on file with DOR. The letter can be used to approve your access request.
- To whom does the eFile mandate apply?
In calendar year 2013 the eFile mandate applies to any professional preparer who filed 50 or more Indiana returns for individuals in the previous tax year. In 2014 the limit is 10. The mandate states the current year tax returns must be filed electronically.
- If I am part of a firm, how do I determine if the mandate applies to me?
The mandate will apply to the firm as a whole. Any returns filed from the firm are subject to the mandate. If an individual who is employed by the firm also has a private practice with more than the mandated number of returns, the individual is required to eFile.
- What is the penalty for failure to comply with the eFile mandate?
A penalty of $50 per return up to a maximum of $25,000 per calendar year may be imposed.
- What if my clients refuse to allow me to file their returns electronically?
Indiana state law requires those practitioners who are affected by the mandate to file their returns electronically. Other states’ practitioners have been successful in such situations by telling their clients up front, before conducting any work for them. Form IN-OPT may be signed by the taxpayer in those rare instances where electronic filing is refused. This form must be retained by the practitioner for three years.
- Where can I find more information about eFiling options for Individual Income Tax Returns?
More information on electronic filing options for Individual Income Tax Returns is available.