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Indiana Payroll Tax Filing Requirements

TaxZerone helps Indiana employers stay on top of their payroll tax responsibilities with ease. From understanding required forms to knowing when and how to file, everything you need in one place. Stay compliant and manage your payroll filings confidently with our guidance.

Indiana Employer Payroll Tax Filings

Indiana employers must file both state withholding tax returns and unemployment insurance (UI) tax reports to stay compliant. Below are the key Indiana payroll tax forms and their filing deadlines, helping employers submit accurate and timely reports throughout the year.

Employer Payroll tax forms:

Form NHR

New Hire Reporting

All employers who hire or rehire employees in Indiana

Within 20 days of the employee’s hire or rehire date.

20 Days

Information return:

IN Form W-2

Wage and Tax Statement

All employers paying wages subject to Indiana state income tax withholding

January 31

IN Form 1099-NEC

Nonemployee compensation

Businesses or payers that issue nonemployee compensation to Indiana recipients

January 31

Form WH-3

Annual Withholding Reconciliation Form

Employers who withhold Indiana state income tax from employee wages

January 31

Indiana Unemployment Tax (SUI)

Employers in Indiana must pay State Unemployment Insurance (SUI) taxes to fund benefits for workers who become unemployed. Your SUI payment is based on Indiana’s taxable wage base and the tax rate assigned to your business. Paying these taxes on time keeps your business compliant with state requirements.

Indiana UI Tax Rates (2025)
Taxable Wage Base$9,500
Experienced employer rates 0.50% to 7.40%
New employer rate 2.5%

UI Tax Form and Due Dates

Form NameDue Date
Form UC-1Q1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
Form UC-5A/UC-5BQ1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
How TaxZerone Can Help You?

How does TaxZerone help you file?

TaxZerone simplifies tax filing by supporting all key federal forms and providing clear guidance for state requirements. File accurately, stay compliant, and avoid penalties —quickly and confidently.

Frequently Asked Questions

1. Who must file Form WH-3?

Any employer that withholds Indiana state income tax is required to file Form WH-3. This form ensures your total annual wages and withholding amounts match the W-2s and 1099s you submit to the state.

2. Can I file Indiana withholding forms electronically?

Yes, most employers must file Indiana withholding forms electronically using INTIME, Indiana’s online tax portal.

3. Can Indiana withholding forms be filed by mail?

Indiana state recommends employers to file electronically. Paper filing is limited and generally not accepted for WH-1 or WH-3 unless approved under special circumstances.