How to Form an LLC in Indiana (2026 Guide)

This guide walks through filing in Indiana and the state-tax setup that follows.

Quick facts

Item	Detail
Filing office	Indiana Secretary of State — Business Services
Formation document	Articles of Organization
Filing fee	$95 online / $100 by mail
Biennial report fee	$32 online / $50 by mail (every two years)
Biennial report due	Anniversary month, every other year
Corporate income tax	4.9% flat
Sales tax	7%
Processing time	1 business day online; mail ~2 weeks

Step 1 — Name your Indiana LLC

Your name must contain "Limited Liability Company," "LLC," or "L.L.C." and must be distinguishable from existing entities on the Indiana register. Search through the INBiz business search before committing.

Indiana allows 120-day name reservations for $20 if you need time.

Step 2 — Appoint a registered agent

Indiana requires every LLC to designate a registered agent with a physical Indiana street address (no P.O. boxes). The agent can be an Indiana resident or a commercial registered agent service authorized to do business in the state.

For non-residents, a commercial agent runs $100–$150 per year.

Step 3 — File the Articles of Organization

The cleanest path is online through INBiz. Filing fee is $95 online (versus $100 by mail), and the portal will guide you through every required field.

The Articles require:

• LLC name
• Principal office address
• Registered agent name and Indiana street address
• Duration (perpetual is default)
• Member- or manager-managed
• Organizer signature

Online turnaround is typically 1 business day. Filing by mail adds 2–3 weeks and $5 in fees.

Step 4 — Get an EIN

Apply for an Employer Identification Number free from the IRS EIN application. You need it for a business bank account, tax returns, and any employee registration.

Step 5 — Register for Indiana taxes

INBiz doubles as a state-tax registration portal. Through the same account you can register with the Indiana Department of Revenue for:

• Retail Merchant Certificate (sales tax) — $25 one-time
• Withholding tax (if hiring employees)
• Unemployment insurance (via the Department of Workforce Development)
• Corporate adjusted gross income tax (if taxed as a C-corp)

Indiana's corporate income tax is a flat 4.9% — among the lowest in the Midwest. Pass-through LLCs do not owe it; members pay Indiana individual income tax on their share (flat 3.15% for 2024, phasing down).

Step 6 — File the biennial business entity report

Indiana is one of a handful of states with a biennial (every-two-years) report instead of an annual one. The fee is $32 online / $50 by mail, due during your LLC's anniversary month, every other year.

File online through INBiz. Missing the report triggers administrative dissolution after a grace period. Reinstatement costs $30 plus the missed report fees, so set a calendar reminder for the even/odd cycle.

Because the report is biennial, the actual average annual cost of maintaining an Indiana LLC is only $16 — among the lowest in the country.

Step 7 — Operating agreement and federal tax election

Indiana does not require a written operating agreement, but courts will look for one if you ever need to prove the LLC is a separate legal entity from you. Draft it, sign it, and keep it with the Articles.

By default, single-member LLCs are disregarded entities and multi-member LLCs are partnerships for federal tax. Elect corporate taxation with IRS Form 8832 or S-corp treatment with Form 2553.

Common mistakes

• Treating the biennial report as annual. You will overpay and confuse your own records. It is every two years.
• Skipping the Retail Merchant Certificate. If you sell taxable goods, register for the certificate before your first sale — penalties are steep.
• Filing by mail instead of through INBiz. You pay $5 more and wait weeks. There is no reason to do this in 2026.

Should you form in Indiana if you do not live there?

Indiana is one of the quiet bargains in U.S. formation, especially for Midwest-adjacent founders. $95 filing, $50 every other year, 4.9% flat corporate rate, and a modern online portal. For a remote founder not specifically tied to Wyoming or Delaware, Indiana is a legitimate option.

That said: if you do not physically operate in Indiana, Wyoming's lower filing cost and no-income-tax environment still win for most remote businesses. Indiana is a strong pick for Midwest founders and businesses with Indiana customers or employees.

Next steps

• Open a business bank account with your stamped Articles and EIN
• Complete tax registrations through INBiz (Retail Merchant, withholding, etc.)
• Put the biennial report on your calendar — 24 months from formation, anniversary month
• If hiring, register with the Indiana Department of Workforce Development for unemployment insurance

Indiana combines low cost with a clean modern portal. Among Midwestern states, it is one of the easiest places to start a business.