Amber Alert

IN.gov - Skip Navigation

Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.

CLOSE MENU
  • Business & Agriculture
  • Residents
  • Government
  • Education
  • Taxes & Finance
  • Visiting & Playing
  • Family & Health

Indiana Department of Revenue

Amber Alert
Amber Alert - TEST
  • tax talk widget
  • tax_videolibrary_widget
  • transparency_widget

Indiana Department of Revenue

DOR > Tax Professionals > FAQ: Nonresident Withholding FAQ: Nonresident Withholding

Who files the IT-6WTH?

Beginning in tax year 2015, any IT-20S or IT-65 return that has nonresident shareholders or partners will remit nonresident withholding tax due into the corporate income tax account with the IT-6WTH

When is the IT-6WTH due?

The IT-6WTH is due on the 15th day of the 4th month after the close of the corporate taxable year. An extension of time to file does not extend the time to make payments. Any remittance made after the original due date of the corporate taxable year is subject to penalty and interest.

Can the payment be remitted with the IT-20S or IT-65 instead of the IT-6WTH?

Yes. Payments may be remitted with the IT-20S or IT-65. However, any remittance made after the original due date of the corporate taxable year is subject to penalty and interest.

If I have a loss or no income for Indiana, do I still have to submit the IT-6WTH?

No. If there is no tax due for the composite members, the form does not need to be filed. The IT-6WTH is a payment voucher that should be submitted to the department only when there is a remittance with the voucher.

Why do the IT-65 and IT-20S have both a “Total amount of pass-through withholding” line and an “IT-6WTH” line?

The line for “IT-6WTH” is used when the withholding is remitted with the IT-6WTH voucher. The line for “Total amount of pass-through withholding” is used when withholding is passed through from another entity to the composite members. The IN K-1 from the paying entity must be included with the return.

Where can I find a blank IT-6WTH?

The IT-6WTH is currently a controlled form. To receive a copy, you must contact the department to request the form. The request can be made by calling (317) 232-0129 or in writing to:

Indiana Department of Revenue
P.O. Box 7206
Indianapolis, IN 46207

Will the department send the IT-6WTH to my CPA?

If the CPA has a valid POA-1 on file for the entity, the department will print and send a copy of the IT-6WTH to the CPA if requested to do so.

Can the IT-6WTH be filed electronically?

No. Currently the only way to file the IT-6WTH is to remit the paper voucher with a paper check.

If I am remitting withholding using the IT-6WTH for the members on the Schedule Composite, how do I report the credit amount to the nonresident shareholder or partner?

Since the WH-18 form has been discontinued, the IN K-1 will be the replacement for the WH-18.  The IN K-1 Part 1 will reflect all credit information to claim a withholding credit and will reflect the actual entity that remitted the nonresident withholding payment.

Can more than one IT-6WTH be filed in a taxable period?

Yes. More than one IT-6WTH may be remitted in a taxable period. Additional IT-6WTH vouchers must be requested by contacting the department. The request can be made by calling (317) 232-0129 or in writing to:

Indiana Department of Revenue
P.O. Box 7206
Indianapolis, IN 46207

What if I have been making payments into a nonresident withholding account with a WH-1 for 2015 but they are required to be made into the corporate account with the IT-6WTH?

If a taxpayer has periodic payments in the nonresident withholding account, the department will need to transfer them to the corporate income tax account.  A request should be sent that verifies the payment amounts for nonresident withholding, that the payments be moved to the corporate account and that the WH-1’s should be zeroed out.  Please call the Corporate Income Tax section at (317) 232-0129 for further information. Please send written correspondence to:

Indiana Department of Revenue
Attn: Corporate Tax
P.O. Box 7206
Indianapolis, IN 46207

IT-20S/IT-65 filers that have members who did not opt out of the composite filing using Form IN-COMPA will file the IT-6WTH to remit the tax reported on those members remaining on the composite schedule.