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 January 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 who 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 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 #5 at