Department of Revenue giving one-time grace period for WH-3 filing

The Indiana Department of Revenue (DOR) is instituting a one-time grace period for all businesses required to file an Annual Withholding Reconciliation (WH-3) form for withholding tax.

All employers were statutorily required to file the WH-3 form by Jan. 31, 2018, for the 2017 tax year. However, the one-time grace period extends the deadline to April 30, 2018, to encourage all businesses to be in compliance.

Every business identified by DOR’s records that has not submitted a WH-3 this year, will receive a letter with instructions on how to file a WH-3. All W-2 forms must accompany the annual WH-3 form.

Businesses are encouraged to file electronically through Indiana’s INtax system at www.intax. Any business who files more than 25 W-2, W-2G or 1099-R statements must file them electronically.

Businesses who don’t file before the grace period deadline of April 30, 2018, are subject to statutorily allowed penalties up to $25,000.

More information on filing WH-3 forms can be found on DOR’s website at or in Departmental Notice No. 5 at dor/reference/files/dn05.pdf.

For additional questions or concerns about a business withholding account, customers may contact DOR’s Customer Service Department at 317-233-4016 Monday through Friday, 8:00 a.m. to 4:30 p.m.