Changes for Nonprofits
Beginning Jan. 1, 2023, exemption certificates (Form NP-1) will no longer be mailed. Nonprofit customers should no longer use Form ST-105 as the option for nonprofits will be removed. With this change, nonprofit customers will need to go through INTIME to request Form NP-1 as a replacement for Form ST-105. (Previously issued ST-105s will remain valid.) Nonprofit customers who are not registered for INTIME, DOR’s e-services portal, need to create an INTIME account to access their exemption certificates. See instructions on creating an INTIME logon.
Other changes affecting nonprofits include the revised filing frequency from annual to every five years. This law requires nonprofits to file their 2021 Form NP-20 (Nonprofit Organization’s Annual Report) in 2022 to qualify for the new filing frequency. The letter from DOR specifies the next report filing due date based on the organization’s Federal Employer Identification Number (FEIN). This also applies to fiscal year filers whose tax years end before Aug. 1, 2022. New nonprofit customers will need to file Form NP-20R by May 15 every fifth year.
Note: Nonprofits will not need to file Form NP-20 in 2023 for the 2022 calendar year. Fiscal year filers who file Form NP-20 for a fiscal year ending after July 31, 2022, will not need to file an NP-20 during the 2023 calendar year. Additionally, Form NP-20 is being revised to Form NP-20R.
- Effective July 1, 2022, nonprofits must collect state gross retail sales tax after exceeding $20,000 in sales during a calendar year. This includes sales made by all units operating under the organization’s registration with DOR.
If an out-of-state organization is hosting a conference, seminar, or educational event within our state, they can request temporary sales tax exemption status for the duration of their visit. Form NP-20T, Nonprofit Application for Temporary Sales Tax Exemption, will be published on our website in December 2022.
Learn from DOR experts at the following public events:
- Jan. 5, 2023 – Annual Update (Virtual) Indiana Society of Enrolled Agents
- Jan. 6, 2023 – Start Strong (Virtual) Family and Social Services Administration BVIS
- Jan. 24, 2023 – Indiana Business Tax Conference (Indianapolis) Indiana Chamber
Visit DOR’s Public Events web page for more events and information.
Helpful Links on
Federal Filing Requirements May Cause Some Taxpayers to Receive a Form 1098-F
As a result of the Tax Cuts and Jobs Act, the IRS now requires government entities – including DOR – to issue federal Form 1098-F to customers who are assessed certain fines, penalties, and other amounts totaling $50,000 or more. Indiana customers receive this form from the office of the Auditor of the State of Indiana, which issues similar forms on behalf of state government, such as W2s and 1099s.
The form is for informational purposes only. It is not a bill.
As of Dec. 31, 2022, customers who are in receipt of the 1098-F have an outstanding Indiana tax liability. They are encouraged to resolve any outstanding balances owed.
Visit www.irs.gov/Form1098F for more information.
New Form for
Beginning in 2023, if you file your Form WH-3 by paper, you must also complete the new Schedule IN-WH3. Schedule IN-WH3 will also be required for prior year returns.
In 2022, the Indiana General Assembly approved two Automatic Taxpayer Refunds (ATRs). Hoosiers who were not eligible for the $125 ATR issued in 2022 are eligible to claim the $200 ATR as a tax credit in 2023 if they:
- received Social Security benefits in 2022; and
- are not claimed as a dependent on someone else’s tax return.
Eligible recipients must file a 2022 Indiana resident tax return before Jan. 1, 2024, and claim the $200 ATR as a tax credit. Even those who meet the eligibility requirements but do not normally file a tax return due to low income will need to file a 2022 Indiana resident tax return to claim the credit. More information is available on our website at dor.in.gov/individual-income-taxes/automatic-taxpayer-refund. This page will be updated with forms and specific directions closer to tax season.
DOR is Hiring
Visit workforindiana.in.gov for information on competitive benefits such as affordable health care, retirement plans, generous paid leave and career development opportunities, then search for Department of Revenue openings.
All DOR offices will be closed on the dates shown below.
Upcoming Multiple Wage Statements Form Requirement
A heads up to Hoosiers before the start of tax season includes a required change for multiple wage statements. For example, A W-2 or Form 1099 will need to be listed on a new form, Schedule IN-W. DOR-certified software vendors should include this form in their products. Paper filers are also affected and should include the new form, along with other required forms and schedules, with their tax return.
for Bulk Filers
Business and Corporate customers submitting files with large numbers of transactions have two options to electronically bulk file these records with DOR:
- If a file size is less than 10 MB, manually enter or upload via INTIME
When filing securely via INTIME, bulk files do not require a file naming convention or encryption.
- If a file size is 10 MB or more, upload via SFTP
When bulk filing via SFTP, it is required to follow the file naming convention and file(s) must be encrypted.
A list of all tax types and file formats for bulk filing is available: Bulk Filing Methods and Options
More information on bulk filing Withholding WH-1 and WH-3 files is available in the INTIME Guide to Withholding Taxes.