Indiana § 6-3-4-16.5 - Electronic filing; withholding
Full text of Indiana Indiana Code § 6-3-4-16.5 — Electronic filing; withholding, with citation guidance and answers to common questions.
§ 6-3-4-16.5. Electronic filing; withholding
Sec. 16.5. (a) This section applies to:
(1) Form W-2 federal income tax withholding statements;
(2) Form W-2G certain gambling winnings;
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; and
(4) Form WH-3 annual withholding tax reports;
filed with the department after December 31, 2012.
(b) If an employer or any person or entity acting on behalf of an employer files more than twenty-five (25):
(1) Form W-2 federal income tax withholding statements;
(2) Form W-2G certain gambling winnings; or
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions;
with the department in a calendar year, all forms and Form WH-3 annual withholding tax reports filed with the department in that calendar year by the employer or the person or entity acting on behalf of the employer must be filed in an electronic format specified by the department.
As added by P.L.113-2010, SEC.57. Amended by P.L.137-2012, SEC.59; P.L.234-2019, SEC.14.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-3-4-16.5
What does Indiana Code § 6-3-4-16.5 cover?
Section 6-3-4-16.5 ("Electronic filing; withholding") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-3-4-16.5?
A common citation format is "Indiana Code § 6-3-4-16.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-3-4-16.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.