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Indiana Department of Revenue

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

Who files the IT-6WTH?
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.

Do the members who have opted out of the composite remit payment on the IT-6WTH?
No. The withholding for all individual members who have opted out of the composite filing and business members will continue to be electronically filed on the WH-1/WH-3/WH-18s.

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 file 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 WH-18 line and an IT-6WTH line?
Line IT-6WTH is used when the withholding is remitted with the IT-6WTH voucher. Line WH-18 is used when nominee withholding is passed through to composite members to reflect their portion of the passed-through credit.

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 remaining on the composite, do I issue them a WH-18?
No. A WH-18 should be issued only to the members who have opted out of the composite filing and had the withholding paid on their behalf into a registered nonresident withholding account using the WH-1/WH-3/WH-18s.

What happens if the composite member fails to opt out of the composite filing but needs to file the IT-40PNR?
If the member does not opt out of the composite filing by the corporate due date, the member is required to be included on the composite return to report their income and tax. Those members who fail to opt out but are required to file the IT-40PNR must include with their return the IN K-1, which will reflect the withholding that has been paid with the IT-6WTH on the member’s behalf as verification of credit.

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

Which form is filed if a nonresident member of an S corporation or a partnership has opted out of the composite?
The IT-40PNR must be filed by the nonresident member.

How do I reflect the composite members that are opted out or meet the criteria to be excluded from composite filing on the IT-20SCOMP or IT-65COMP?
The opted out members and members meeting the criteria to be excluded from the composite filing should only reflect the members’ name and will mark the box reflected on column H of the IT-20SCOMP or IT-65COMP. No financial information will be reflected on the composite schedule for the opted out and excluded members.