Employers in Indiana must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Federal Form W-2 by January 31, or immediately on termination of employment (withholding agents — Form WH-18).
Information Returns: Information returns that indicate the withholding of Indiana Adjusted Gross or County Income Taxes must be submitted with Indiana Form WH-3; information returns that do not report withholding of Indiana Adjusted Gross or County Income Taxes should be maintained and not submitted.