How to Form an LLC in Indiana (2026)
Reviewed by DocDraft Legal Team · Indiana · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Indiana means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In Indiana you create an LLC by filing the Articles of Organization with the Secretary of State's Business Services Division through the INBiz portal and paying a $95 filing fee. Two features make Indiana easier and cheaper to maintain than many states. First, Indiana charges no annual franchise tax or minimum LLC tax, so there is no yearly bill just for existing. Second, Indiana requires a Business Entity Report only every two years, not every year, for a $32 fee. Indiana LLCs are governed by the Indiana Business Flexibility Act in Indiana Code Article 23-18. This guide explains what an LLC is, the exact Indiana steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in Indiana
Where are you in forming your LLC?
DocDraft provides document preparation, not legal advice.
How do you form an LLC in Indiana?
File the Articles of Organization with the Indiana Secretary of State's Business Services Division through the INBiz portal and pay the $95 filing fee. You must name a registered agent with an Indiana street address who accepts legal papers for the company. Online filings are typically processed within one business day.
How much does it cost to form an LLC in Indiana?
The core cost is the $95 fee to file the Articles of Organization online with the Secretary of State, paid once. After that, Indiana requires a Business Entity Report every two years for a $32 fee. Reserving a name in advance is optional and costs $10. Indiana charges no annual franchise tax on a standard LLC.
Does an Indiana LLC pay an annual franchise tax?
No. Indiana does not impose a franchise tax or a minimum annual tax just for keeping an LLC in existence. The main recurring state obligation is the Business Entity Report, due every two years for a $32 fee. Income is taxed through the owners under federal and Indiana income tax rules rather than a separate LLC tax.
Does Indiana require newspaper publication to form an LLC?
No. Indiana does not require an LLC to publish notice of its formation in a newspaper. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating. In Indiana the Articles of Organization filing and the biennial Business Entity Report are handled entirely through the Secretary of State, with no separate publication step.
Indiana LLC formation at a glance
You form an Indiana LLC by filing the Articles of Organization with the Secretary of State's Business Services Division for a $95 filing fee, submitted online through the INBiz portal at inbiz.in.gov. What sets Indiana apart is how little the company costs to maintain. Indiana charges no annual franchise tax and no minimum LLC tax, so there is no yearly bill simply for existing. The main recurring obligation is the Business Entity Report, which Indiana requires only every two years for a $32 fee, a biennial cadence rather than the annual report many states use. Processing is fast: online filings are typically completed within one business day. Every LLC must name and continuously maintain a registered agent with a physical Indiana street address to accept lawsuits and official notices. Indiana does not require newspaper publication. You can reserve a name in advance for $10 while you prepare your paperwork, though this step is optional. The governing statute is the Indiana Business Flexibility Act, Indiana Code Article 23-18.
Forming a two-owner Indiana LLC, step by step
Suppose two friends in Indianapolis want to open a small design studio as an LLC. First they search the Indiana Secretary of State's business search through INBiz to confirm their name is available and includes a designator such as LLC, and they can reserve the name for $10 while they prepare paperwork. Next they appoint a registered agent: one owner lives in Indiana and agrees to serve, using an Indiana street address, not a P.O. box, where legal papers can be delivered during business hours. They then file the Articles of Organization through the INBiz portal and pay the $95 filing fee. The LLC legally exists once the Secretary of State files it, typically within one business day for an online filing. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Indiana does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the Business Entity Report, due every two years in the anniversary month of formation for a $32 fee. There is no annual franchise tax to plan around, so once the report is on the calendar the studio's routine state obligations are largely handled.
Relevant Laws
Indiana Business Flexibility Act (Ind. Code Art. 23-18)
The Indiana Business Flexibility Act governs the formation, management, and dissolution of every Indiana LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the registered agent requirement, and the default rules for member-managed and manager-managed companies. It is the statute the Secretary of State applies when reviewing an Indiana LLC filing.
Ind. Code Art. 23-18, Ch. 2 (Articles of Organization)
Requires an LLC to be formed by delivering Articles of Organization to the Indiana Secretary of State for filing. The articles state the LLC's name, the address of its principal office, its registered agent and registered office, and whether it is member-managed or manager-managed. The online filing fee is $95, and the LLC exists once the Secretary of State files the articles.
Ind. Code Art. 23-0.5, Ch. 4 (Registered agent)
Requires every Indiana LLC to designate and continuously maintain a registered agent and registered office in Indiana. The agent, an individual residing in Indiana or a business authorized to act as an agent, receives lawsuits and official notices for the company. The registered office must be a physical Indiana street address, and the agent information goes on the Articles of Organization.
Ind. Code Art. 23-0.5, Ch. 2 (Business Entity Report)
Requires an Indiana LLC to file a Business Entity Report with the Secretary of State every two years. The report is due in the anniversary month of formation and keeps the LLC's principal office, registered agent, and management information current. The online filing fee is $32. Failing to file can lead the Secretary of State to administratively dissolve the LLC.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Indiana LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. Indiana does not add a separate franchise tax on top of this classification.
Regional Variances
How forming an LLC in Indiana differs from other states
No annual franchise tax or minimum LLC tax
This is the headline difference. Indiana charges no franchise tax and no minimum annual tax just for keeping an LLC in existence. States like California ($800 a year) and Delaware ($400 a year) bill every LLC regardless of income. An Indiana LLC's only routine state charge after formation is the $32 Business Entity Report once every two years.
Biennial Business Entity Report, not annual
Indiana requires the Business Entity Report every two years, in the anniversary month of formation, for a $32 fee. Many states require an annual report instead. The biennial cadence means the easiest way to fall out of good standing is forgetting the filing in the off-year cycle, so calendar the deadline when you form.
No newspaper publication requirement
Indiana does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. An Indiana LLC is complete once the Secretary of State files the Articles of Organization, with no publication step.
Formation document and filing office
Indiana uses the Articles of Organization, filed with the Secretary of State's Business Services Division through the INBiz portal. Some states call the document a Certificate of Formation or Certificate of Organization, and some route filings through a Division of Corporations or a corporation commission rather than the Secretary of State.
Fast online processing
Indiana online filings through INBiz are typically processed within one business day. Some states take several weeks to process a formation by mail, and a few charge extra for expedited handling. In Indiana the standard online path is already quick, so most filers have a formed LLC within a day of submitting.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Indiana Secretary of State's business search through INBiz to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for $10 while you prepare your Articles of Organization.
Appoint a registered agent
Before filing days after startingIndiana requires a registered agent with a physical Indiana street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Indiana, or a commercial registered agent service will serve. You will name the agent and registered office on the Articles of Organization, so settle this first.
File the Articles of Organization with the Secretary of State
To create the LLC days after startingFile the Articles of Organization with the Indiana Secretary of State's Business Services Division through the INBiz portal at inbiz.in.gov and pay the $95 filing fee. The LLC legally exists only once the Secretary of State files it, typically within one business day online. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Indiana's LLC act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
Calendar the biennial Business Entity Report
Every two years, in the anniversary month of formation days after startingFile the Business Entity Report with the Secretary of State every two years, due in the anniversary month of formation. The online fee is $32. It updates the LLC's principal office, registered agent, and management information. Missing it can lead to administrative dissolution of the LLC, so track the biennial cadence and watch the off-year cycle.
Confirm your Indiana and federal tax obligations
Before or shortly after starting operations days after startingIndiana charges no annual franchise tax on a standard LLC, but your LLC's income still passes through to the owners for federal and Indiana income tax. If you sell taxable goods, have employees, or elect corporate tax treatment, register with the Indiana Department of Revenue for the applicable taxes. Confirm current requirements with the Department of Revenue.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Indiana Secretary of State's business search through INBiz to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for $10 while you prepare your Articles of Organization. | - | Before filing |
| Appoint a registered agent | Indiana requires a registered agent with a physical Indiana street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Indiana, or a commercial registered agent service will serve. You will name the agent and registered office on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the Secretary of State | File the Articles of Organization with the Indiana Secretary of State's Business Services Division through the INBiz portal at inbiz.in.gov and pay the $95 filing fee. The LLC legally exists only once the Secretary of State files it, typically within one business day online. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Indiana's LLC act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| Calendar the biennial Business Entity Report | File the Business Entity Report with the Secretary of State every two years, due in the anniversary month of formation. The online fee is $32. It updates the LLC's principal office, registered agent, and management information. Missing it can lead to administrative dissolution of the LLC, so track the biennial cadence and watch the off-year cycle. | - | Every two years, in the anniversary month of formation |
| Confirm your Indiana and federal tax obligations | Indiana charges no annual franchise tax on a standard LLC, but your LLC's income still passes through to the owners for federal and Indiana income tax. If you sell taxable goods, have employees, or elect corporate tax treatment, register with the Indiana Department of Revenue for the applicable taxes. Confirm current requirements with the Department of Revenue. | - | Before or shortly after starting operations |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that legally separates the company from its owners, called members. The members are generally not personally responsible for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or savings for a business obligation. In Indiana, LLCs are created under the Indiana Business Flexibility Act in Indiana Code Article 23-18. It combines that protection with pass-through taxation and lighter paperwork than a corporation.
You file the Articles of Organization with the Indiana Secretary of State's Business Services Division through the INBiz portal at inbiz.in.gov, paying a $95 filing fee. Some states call this document a Certificate of Formation or route it through a Division of Corporations, but Indiana uses the Articles of Organization filed with the Secretary of State. Your LLC legally exists once the state files the articles, typically within one business day for an online submission.
Indiana uses a biennial cadence. Rather than an annual report, Indiana requires a Business Entity Report only every two years, due in the anniversary month of formation, for a $32 online fee. The report keeps your principal office, registered agent, and management information current. Because it lands only in alternating years, the easiest way to slip out of good standing is forgetting the off-year deadline, so calendar it when you form.
If you do not file the Business Entity Report when it is due, the Indiana Secretary of State can administratively dissolve your LLC, which strips its good standing and can expose you to complications with banks, contracts, and liability protection. The report is due every two years in the anniversary month of formation, with a $32 online fee. You can usually reinstate a dissolved LLC by filing the overdue report and any required paperwork, but tracking the biennial date avoids the problem.
Yes. Indiana lets you reserve an available LLC name with the Secretary of State for a $10 fee while you prepare your paperwork, though this step is optional. First search the INBiz business database to confirm the name is not already taken and includes a required designator such as LLC or Limited Liability Company. Reserving holds the name so another filer cannot claim it before you submit your Articles of Organization.
Yes. Indiana law requires every LLC to name and continuously maintain a registered agent with a physical Indiana street address, called the registered office, not a P.O. box. The agent accepts lawsuits and official state mail during business hours. You can serve yourself, name a co-owner who lives in Indiana, or hire a commercial service. You list the agent on the Articles of Organization. Attorney review of your formation documents is available through DocDraft if you want a second set of eyes.
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