How to Form an LLC in Indiana: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form an Indiana LLC by filing Articles of Organization (State Form 49459) with the Indiana Secretary of State through the INBiz portal and paying $95 online, or $100 by mail. You must appoint an Indiana registered agent. After formation, Indiana requires a Business Entity Report every two years - $32 online - rather than an annual report.

Indiana Agency and Form: Secretary of State, State Form 49459

An Indiana LLC is created by filing Articles of Organization with the Indiana Secretary of State, Business Services Division. The correct document for a domestic limited liability company is State Form 49459. The Secretary of State's acceptance of that filing is the legal act that brings the LLC into existence under the Indiana Business Flexibility Act, Indiana Code Title 23, Article 18, read together with the entity-wide rules in IC 23-0.5.

Articles of Organization ask for the LLC's name, its principal office address, the registered agent and registered office, whether the LLC is member-managed or manager-managed, and the organizer. The name must contain an LLC designator (such as "LLC," "L.L.C.," or "Limited Liability Company") and be distinguishable from names already on file. You file and pay through INBiz, the state's official online business portal, which is the fastest route; a mailed paper filing is also accepted. This guide covers the Indiana-specific process; for the national overview, see how to form an LLC and the primer on what an LLC is.

How to Form an Indiana LLC, Step by Step

Forming an Indiana LLC is a six-step process built around State Form 49459. Each step maps to a requirement of Indiana Code Title 23 or a federal tax rule.

1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from existing Indiana entities. Search availability in the INBiz business name database. If you are not ready to file, you may reserve a name for 120 days. Confirm the name does not infringe a federal licensed activity or an existing trademark.
2. Appoint an Indiana registered agent. Every Indiana LLC must designate a registered agent with a physical Indiana street address (the registered office), as required by IC 23-0.5-4-1. The agent may be an individual Indiana resident or a qualified entity that consents to serve.
3. File the Articles of Organization (State Form 49459). Submit State Form 49459 to the Indiana Secretary of State and pay the fee - $95 filed online through INBiz or $100 by mail. Once the Secretary of State accepts it, your LLC legally exists.
4. Adopt a written operating agreement. Indiana does not require you to file an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution among members under IC 23-18.
5. Get an EIN and register for Indiana taxes. Apply for a free federal EIN from the IRS, then register with the Indiana Department of Revenue through INBiz for a Registered Retail Merchant Certificate (sales tax) and payroll withholding if you have those obligations.
6. Calendar your Business Entity Report. Indiana requires a Business Entity Report every two years. Diary the anniversary month of formation so you file on time and avoid administrative dissolution.

After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent and biennial report current.

Indiana LLC Filing Fees (2026)

The core cost of an Indiana LLC is the Articles of Organization fee - $95 online or $100 by mail. The table below lists the state fees most new LLCs encounter, each verified against the Indiana Secretary of State / INBiz fee schedule, the Indiana Department of Revenue, or the Indiana Code. Amounts are effective for 2026 and are set by the state, not by any filing service.

An optional business-name reservation holds a chosen name for 120 days before you file; confirm the current reservation fee on the INBiz fee calculator before paying. For a full breakdown of one-time and recurring costs, see Indiana LLC cost and the national how much an LLC costs guide.

Indiana Registered Agent Requirement

An Indiana registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. IC 23-0.5-4-1 requires every domestic filing entity, including an LLC, to designate and continuously maintain a registered agent and registered office in Indiana. You name the initial agent directly in the Articles of Organization.

The agent must have a physical Indiana street address - a post office box alone does not satisfy the registered office requirement - and may be an individual who resides in Indiana or a domestic or qualified foreign entity authorized to do business in the state. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file the Statement of Change of Registered Agent (State Form 56367) through INBiz. Failing to maintain a registered agent is grounds for administrative dissolution. See Indiana registered agent requirements and the national registered agent overview for detail.

Indiana Business Entity Report (Biennial)

Instead of an annual report, Indiana requires a Business Entity Report - State Form 48725 - every two years. This biennial requirement is set by IC 23-0.5-2-13. The report confirms the LLC's principal office, registered agent, and management details with the Secretary of State.

The report is due in the anniversary month of the LLC's formation and costs $32 when filed online through INBiz or $50 by mail. There is no separate state income-tax filing to the Secretary of State - the Business Entity Report is the main ongoing corporate-registry obligation. Missing it has consequences: if the report is not delivered within 60 days after its due date, the Secretary of State may begin administrative dissolution under IC 23-0.5-6-3. Track deadlines and reinstatement steps in the Indiana Business Entity Report guide.

EIN, Sales Tax (RRMC), and Licenses

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. An EIN is required if the LLC has more than one member or any employees.

If your LLC sells taxable goods or certain services in Indiana, you must obtain a Registered Retail Merchant Certificate (RRMC) from the Indiana Department of Revenue before making sales. The RRMC costs $25 per business location under IC 6-2.5-8-1, and you register for it through INBiz; Indiana's state sales tax rate is 7%. Indiana has no single general statewide business license, but many professions and local jurisdictions require their own permits, so check requirements for your specific activity. See how to get a business license in Indiana.

Indiana Income Tax and Federal Classification

Indiana imposes a flat individual adjusted gross income tax. For 2026 the rate is 2.95%, scheduled to fall to 2.90% in 2027, per the Indiana Department of Revenue. Because a default LLC is a pass-through entity, its profits flow to the members and are taxed at that individual rate, plus any applicable county income tax; the LLC itself pays no separate state income tax at the entity level.

If the LLC elects to be taxed as a corporation, different rules apply, and the entity may owe Indiana's corporate adjusted gross income tax. Most small Indiana LLCs keep the default pass-through status. For federal classification detail, see the IRS Limited Liability Company (LLC) page and our comparison of S-corp versus LLC treatment.

Penalties for Missing Indiana Requirements

Missing Indiana requirements carries real consequences. If an LLC fails to deliver its Business Entity Report, the Secretary of State may commence administrative dissolution under IC 23-0.5-6-3: the state sends written notice, and the LLC then has a 60-day window to cure by filing the overdue report and paying the fee. If it does not, the entity is dissolved and loses the right to carry on business except to wind up.

Separately, failing to maintain a registered agent and registered office is independent grounds for administrative dissolution. Reinstatement requires filing the appropriate application, correcting the problem, and paying a reinstatement fee. Keeping your registered agent and biennial Business Entity Report current is the simplest way to avoid all of these outcomes.

Closing an Indiana LLC

To close an Indiana LLC properly, the members approve dissolution, the LLC winds up its affairs under IC 23-18-9, and you file Articles of Dissolution (State Form 49465) with the Secretary of State - $20 online through INBiz or $30 by mail. Winding up includes settling debts, closing tax accounts with the Department of Revenue, and distributing remaining assets to members. Simply abandoning the LLC leaves biennial report obligations running. See how to dissolve an LLC in Indiana for the full wind-up and termination steps, and the national dissolution overview.

Frequently Asked Questions

How much does it cost to start an LLC in Indiana?

The state filing fee for the Articles of Organization (State Form 49459) is $95 online through INBiz, or $100 by mail, paid to the Indiana Secretary of State. The only recurring state fee is the Business Entity Report, $32 online every two years. See Indiana LLC cost.

What form do I file to create an Indiana LLC?

State Form 49459, the Articles of Organization for a domestic LLC. File it online through INBiz for $95, or mail the paper form with a $100 fee to the Indiana Secretary of State.

Does an Indiana LLC need a registered agent?

Yes. Under IC 23-0.5-4-1, every Indiana LLC must continuously maintain a registered agent and a physical Indiana registered office. The agent may be an Indiana resident or a qualified entity that consents to serve.

Does Indiana have an annual report for LLCs?

No. Indiana requires a Business Entity Report every two years, not annually. It is due in the anniversary month of formation and costs $32 online through INBiz or $50 by mail.

How long does it take to form an Indiana LLC?

Online Articles of Organization filed through INBiz are typically processed in about one business day. Mailed paper filings take roughly five business days to process, plus mailing time.

Does an Indiana LLC pay state income tax?

By default an LLC is pass-through, so profits are taxed on the owners' returns at Indiana's flat 2.95% individual rate for 2026, plus any county tax. The LLC pays no separate state income tax unless it elects corporate treatment.

Related

• How to form an LLC (cluster hub)
• Indiana registered agent requirements
• How much does an Indiana LLC cost?
• Indiana Business Entity Report and taxes
• How to get a business license in Indiana
• How to dissolve an LLC in Indiana
• How to get an EIN

Sources

1. Indiana Secretary of State - Business Forms (Articles of Organization, State Form 49459; Articles of Dissolution, State Form 49465; Business Entity Report, State Form 48725).
2. INBiz (Indiana's official business portal) - Business Filings (online filing and name search).
3. INBiz - Taxes & Fees (state fee registration).
4. INBiz - Fee Calculator (current filing fees).
5. Indiana Code - IC 23-0.5-4-1 (registered agent requirement).
6. Indiana Code - IC 23-0.5-2-13 (biennial Business Entity Report).
7. Indiana Code - IC 23-0.5-6-3 (administrative dissolution).
8. Indiana Code - Title 23, Article 18 (Indiana Business Flexibility Act - LLCs).
9. Indiana Code - IC 6-2.5-8-1 (Registered Retail Merchant Certificate, $25 per location).
10. Indiana Department of Revenue - Sales Tax (7% rate; RRMC).
11. Indiana Department of Revenue - Rates, Fees & Penalties (2.95% individual rate for 2026).
12. IRS - Limited Liability Company (LLC) (federal default classification).
13. IRS - Get an Employer Identification Number (free EIN).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Indiana Secretary of State and Indiana Department of Revenue before acting.