The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: February 2, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Indiana Secretary of State
201 Statehouse
Indianapolis, IN 46204
(317) 232-6531
http://www.state.in.us/sos/business/index.html
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Department of Revenue
100 N. Senate Avenue
Indianapolis, IN 46204
(317) 233-4018
www.state.in.us/dor
Indiana State Statutes
To research the State Statutes for Indiana Corporations, click here.
To research the State Statutes for Indiana LLCs, click here.
To research the State Statutes for Indiana Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Biennial Reports
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Fee:
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Every corporation must file a business entity report every two years during the month of incorporation; the fee is $30 for paper filing or $22.44 for online electronic filing (credit card). Non-profits pay a $10 fee to file their entity reports.
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Forms:
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Biennial Report (E-File) - E-File Business Entity Report
Biennial Report - Business Entity Report Online Paper Filing
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Due Date:
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The first biennial report must be filed in the second year following the calendar year in which a corporation was incorporated, by the end of the anniversary month of incorporation.
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Corporation Tax Returns
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Tax:
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The corporate adjusted gross income tax is 8.5%.
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Forms:
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Form IT-20 - 2006 Corporate Income Tax Forms and Booklet
Form IT-20S - 2006 S Corporate Income Tax Forms and Booklet (includes Form IN K-1)
Forms List - 2006 Corporate Income Tax Forms
Any S corporation doing business in Indiana and deriving gross income from sources within Indiana must file an annual return, Form IT-20S, and information returns IN K-1 with the Department disclosing each shareholder's share of distributed and undistributed income. Attach the first four pages of the U.S. Income Tax Return for an S corporation, Form 1120S and Schedule M-3. Federal Schedules K-1 should not be attached, but must be made available for inspection upon request by the Department.
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Due Date:
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The annual tax return is due on or before the 15th day of the 4th month following the close of the corporation's tax year, or April 15th for calendar year filing.
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Limited Liability Company
Annual Filing Requirements
Biennial Reports
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Fee:
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Forms:
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Biennial Report (E-File) - E-File Business Entity Report
Biennial Report - Business Entity Report Paper Online Filing
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Due Date:
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The first biennial report must be filed in the second year following the calendar year in which a company was organized, by the end of the anniversary month of organization.
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LLC Tax Returns
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Tax:
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The adjusted gross income tax is 8.5%.
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Forms:
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Form IT-65 - 2006 Partnership Return Booklet (for LLCs treated as partnerships)
Forms List - 2006 Corporate Income Tax Forms
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Due Date:
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The annual tax return is due on or before the 15th day of the 4th month following the close of the company's tax year, or April 15th for calendar year filing.
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