WH-1 Do’s and Don’ts

Completing the Withholding Tax Form (WH-1) correctly ensures that a business’s withholding taxes by county are reported accurately and timely. It is imperative that these returns (WH-1s) be completed properly to ensure taxpayer money goes to the respective counties.

The best and easiest way to complete a WH-1 is through INtax. This is Indiana’s free online tax filing program that allows you to file and pay your business taxes (including withholding); upload W2s, W2Gs, and 1099Rs; register a new tax type; and more. For more information, visit https://www.intax.in.gov

However, if a business chooses to complete a paper WH-1, it is important to keep the following do’s and don’ts in mind:

Do’s

• Complete the county tax breakdown portion on the reverse side of the WH-1 and, beginning in 2010, 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’ts

• Don’t use dashes, “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).
  

More do’s and don’ts and an example of how to complete a WH-1 correctly can be found on the Department’s Web site at www.in.gov/dor/4183.htm

For additional information about the WH-1, contact the Department at (317) 233-4016.

###

FREE DELIVERY: Get critical updates from the Department of Revenue delivered directly to you.

The Indiana Department of Revenue is offering “free delivery” of critical Indiana tax updates and information directly to you. You can either follow us on Twitter at www.twitter.com/INDeptofRevenue or you can sign up on our Web site at www.in.gov/dor to get automatic updates on specific information most relevant to you.

In fact, the Department of Revenue recommends you consider doing both, so you’re always in the know.