Indiana Miscellaneous Withholding Tax Statement For Nonresidents {WH-18}

WH-18 State Form 979 (R9 / 12-15) Indiana Miscellaneous Withholding Tax Statement for Nonresidents Calendar Year 1. Payer's IN Taxpayer ID # (TID) 3. Recipient's IN Taxpayer ID # (TID) 2014 Check if paid on WH-1 2. Payer's Federal ID # 4. Recipient's Federal ID or Social Security # Check if corrected 5. Payer's Name and Address 6. Recipient's Name and Address 7. Amount of Distribution 8. IN State Tax Withheld 9. IN County Tax Withheld 10. IN County Code For the Indiana Department of Revenue Copy A This document is not valid for tax periods beginning after Dec. 31, 2014. WH-18 State Form 979 (R9 / 12-15) Indiana Miscellaneous Withholding Tax Statement for Nonresidents Calendar Year 1. Payer's IN Taxpayer ID # (TID) 3. Recipient's IN Taxpayer ID # (TID) 2014 Check if paid on WH-1 2. Payer's Federal ID # 4. Recipient's Federal ID or Social Security # Check if corrected 5. Payer's Name and Address 6. Recipient's Name and Address 7. Amount of Distribution 8. IN State Tax Withheld 9. IN County Tax Withheld 10. IN County Code For Recipient's Records This document is not valid for tax periods beginning after Dec. 31, 2014. American LegalNet, Inc. www.FormsWorkFlow.com Copy B Completing the Form Enter the information requested on Form WH-18 for the payer and the recipient. The payer is the withholding agent and the recipient is the party for whom the payment is being withheld. For more information about withholding on nonresident shareholders and partners, see Indiana Information Bulletin #72. Visit www.in.gov/dor/3650.htm to view the bulletin online. Tax Rates The adjusted gross income tax rate for individuals is .034 (3.4 percent) for 2014; for 2015, the rate is 3.3%. For further adjusted gross income tax rate calculation instructions for corporations, view Income Tax Information Bulletin #12 at www.in.gov/dor/3650.htm. Tax Period 01/1/2014 - 12/31/2014 02/1/2014 - 01/31/2015 03/1/2014 - 02/28/2015 04/1/2014 - 03/31/2015 Tax Rate 7.25% 7.21% 7.17% 7.13% Tax Period 05/1/2014 - 04/30/2015 06/1/2014 - 05/31/2015 07/1/2014 - 06/30/2015 08/1/2014 - 07/31/2015 Tax Rate 7.08% 7.04% 7.00% 6.96% Tax Period 09/1/2014 - 08/31/2015 10/1/2014 - 09/30/2015 11/1/2014 - 10/31/2015 12/1/2014 - 11/30/2015 Tax Rate 6.92% 6.88% 6.83% 6.79% For the financial institutions tax rate, view Income Tax Information Bulletin #12 at www.in.gov/dor/3650.htm. For a list of the Indiana county income tax rates and code numbers, request Departmental Notice #1 from the Indiana Department of Revenue or view it online at www.in.gov/dor/3618.htm. Submitting the Forms and Payments Form WH-18 has four copies lettered A, B, C, and D. Copy A is submitted by the withholding agent to the Indiana Department of Revenue annually with Annual Withholding Reconciliation Tax Form WH-3 following the close of the tax year. Copy B is for the recipient's records. Copy C is used by the recipient to claim credit for the amount of tax withheld when filing Forms IT-20, IT-20S, IT-41, IT-65, or IT-40PNR. Copies B and C are to be furnished to the recipient by the 15th day of the third month following the close of the payer's taxable year. Copy D is to be retained by the withholding agent for his records. The remittance of amounts reported on Form WH-18 is to be included with your monthly payment accompanying Form WH-1. Mail Copy A to: Indiana Department of Revenue P. O. Box 6108 Indianapolis, IN 46206-6108 Questions: If you have questions about Form WH-18, call (317) 233-4016 or visit www.in.gov/dor/3392.htm. Completing the Form Enter the information requested on Form WH-18 for the payer and the recipient. The payer is the withholding agent and the recipient is the party for whom the payment is being withheld. For more information about withholding on nonresident shareholders and partners, see Indiana Information Bulletin #72. Visit www.in.gov/dor/3650.htm to view the bulletin online. Tax Rates The adjusted gross income tax rate for individuals is .034 (3.4 percent) for 2014; for 2015, the rate is 3.3%. For further adjusted gross income tax rate calculation instructions for corporations, view Income Tax Information Bulletin #12 at www.in.gov/dor/3650.htm. Tax Period 01/1/2014 - 12/31/2014 02/1/2014 - 01/31/2015 03/1/2014 - 02/28/2015 04/1/2014 - 03/31/2015 Tax Rate 7.25% 7.21% 7.17% 7.13% Tax Period 05/1/2014 - 04/30/2015 06/1/2014 - 05/31/2015 07/1/2014 - 06/30/2015 08/1/2014 - 07/31/2015 Tax Rate 7.08% 7.04% 7.00% 6.96% Tax Period 09/1/2014 - 08/31/2015 10/1/2014 - 09/30/2015 11/1/2014 - 10/31/2015 12/1/2014 - 11/30/2015 Tax Rate 6.92% 6.88% 6.83% 6.79% For the financial institutions tax rate, view Income Tax Information Bulletin #12 at www.in.gov/dor/3650.htm. For a list of the Indiana county income tax rates and code numbers, request Departmental Notice #1 from the Indiana Department of Revenue or view it online at www.in.gov/dor/3618.htm. Submitting the Forms and Payments Form WH-18 has four copies lettered A, B, C, and D. Copy A is submitted by the withholding agent to the Indiana Department of Revenue annually with Annual Withholding Reconciliation Tax Form WH-3 following the close of the tax year. Copy B is for the recipient's records. Copy C is used by the recipient to claim credit for the amount of tax withheld when filing Forms IT-20, IT-20S, IT-41, IT-65, or IT-40PNR. Copies B and C are to be furnished to the recipient by the 15th day of the third month following the close of the payer's taxable year. Copy D is to be retained by the withholding agent for his records. The remittance of amounts reported on Form WH-18 is to be included with your monthly payment accompanying Form WH-1. Mail Copy A to: Indiana Department of Revenue P. O. Box 6108 Indianapolis, IN 46206-6108 Questions: If you have questions about Form WH-18, call (317) 233-4016 or visit www.in.gov/dor/3392.htm. American LegalNet, Inc. www.FormsWorkFlow.com WH-18 State Form 979 (R9 / 12-15) Indiana Miscellaneous Withholding Tax Statement for Nonresidents Calendar Year 1. Payer's IN Taxpayer ID # (TID) 3. Recipient's IN Taxpayer ID # (TID) 2014 Check if paid on WH-1 2. Payer's Federal ID # 4. Recipient's Federal ID or Social Security # Check if corrected 5. Payer's Name and Address 6. Recipient's Name and Address 7. Amount of Distribution 8. IN State Tax Withheld 9. IN County Tax Withheld 10. IN County Code File With Recipient's IT-40PNR, IT-20, IT-20S, IT-41 or IT-65 Tax Return Copy C This document is not valid for tax periods beginning after Dec. 31, 2014. WH-18 State Fo