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Indiana LLC Compliance 2026: $32 Biennial Report + $0 Late Fee

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DR
CPA · Small Business Compliance Specialist

Quick Answer

Indiana LLCs file a $32 Business Entity Report online through INBiz ($50 by paper) every two years, due by the end of the LLC's anniversary month, and must maintain a registered agent at all times. Indiana charges no late fee for an overdue report, but the Secretary of State will administratively dissolve the LLC if it stays unfiled. Reinstatement costs a $30 fee plus any overdue reports.

Key Takeaways

  • File the $32 Business Entity Report online every 2 years ($50 by mail)
  • Due by the end of your LLC's anniversary month
  • No late fee in Indiana, but the state will administratively dissolve an unfiled LLC
  • Reinstatement is a $30 fee plus all overdue $32 reports
  • Maintain a registered agent with a physical Indiana street address
  • Formation (Articles of Organization) costs $95 online / $100 by mail
ItemCost/DetailsNotes
Articles of Organization$95$100 by mail (one-time)
Business Entity Report$32Every 2 years online; $50 by mail
Late Fee$0Indiana charges no late fee
Reinstatement$30Plus all overdue reports

Biennial Report Requirements

Indiana calls its ongoing filing the Business Entity Report, and LLCs file it every two years (biennially) rather than annually. It costs $32 online through INBiz or $50 by paper (State Form 48725) — the online route is both cheaper and faster.

Key Details

  • Fee: $32 online / $50 by mail
  • Frequency: Every 2 years
  • Due: By the end of your LLC's anniversary month
  • Method: File online through INBiz (inbiz.in.gov)

Information Required

  • Principal office address
  • Registered agent name and address
  • Nature of business
  • Email address for notifications

Cost comparison: At $32 every two years ($16/year effective), Indiana has one of the lowest ongoing compliance costs of any state. For the full cost picture — the $95 formation fee, taxes, and more — see our Indiana LLC taxes & fees breakdown and the Indiana LLC state hub.

One quick note on timing: because the report is biennial, it is easy to forget. We walk through the exact schedule in our Indiana biennial report guide.

Registered Agent Compliance

Your Indiana LLC must maintain a registered agent at all times. The agent must:

  • Be an Indiana resident or a business entity authorized to do business in Indiana
  • Have a physical Indiana street address (no P.O. boxes)
  • Be available during normal business hours to accept service of process

If Your Agent Information Changes

File a Change of Registered Agent/Office through INBiz and pay the fee shown on the INBiz fee calculator at checkout. Keep this information current so you receive lawsuits and state notices. For the full rules on who qualifies, see our Indiana registered agent requirements.

What Happens If You Fall Behind

No Late Fee — but Dissolution Is the Real Risk

Indiana does not charge a dollar late fee for an overdue Business Entity Report. The consequence is more serious than a fine: the Secretary of State can administratively dissolve an LLC that fails to file. You still owe the regular $32 report fee when you catch up, but there is no separate penalty amount stacked on top.

Administrative Dissolution

Once the state administratively dissolves your LLC:

  • You lose good standing and the right to carry on business
  • You generally cannot bring a lawsuit in Indiana courts while dissolved
  • The liability shield that protects members can be weakened
  • Your LLC name can become available for others to take

Bottom line: Indiana's zero late fee is genuinely friendly, but dissolution is recoverable only by reinstating — a $30 fee plus every overdue $32 report. Filing on time is far cheaper than fixing it later.

Reinstating a Dissolved LLC

If your LLC has been administratively dissolved, you can reinstate it through INBiz:

  1. File the Application for Reinstatement
  2. File and pay every overdue Business Entity Report ($32 each online)
  3. Pay the $30 reinstatement fee
  4. Confirm a current Indiana registered agent

Cost Example

If dissolved for missing 2 biennial reports:

Overdue reports (2 × $32)$64
Reinstatement fee$30
Total$94

Compliance Calendar

Set these reminders to stay compliant:

Biennial Report

  • 60 days before: Begin preparing report
  • 30 days before: Final reminder
  • Anniversary month: File and pay $32

Registered Agent

  • Immediately update if agent changes address
  • File change form if switching agents

Tax Deadlines

A default Indiana LLC is a pass-through entity, so its profit is taxed on the members' returns at Indiana's flat individual rate of 2.95% for 2026 (dropping to 2.90% in 2027), plus any county rate.

  • April 15: Individual income tax on pass-through profit
  • Quarterly: Estimated tax payments if applicable
  • Various: Sales tax returns if you collect sales tax

Out-of-state owners should also review the Indiana foreign LLC registration rules before doing business in the state.

Frequently Asked Questions

How much is the Indiana Business Entity Report and how often is it due?

It costs $32 filed online through INBiz, or $50 by paper. Indiana LLCs file it every two years (it is a biennial report, not annual), due by the end of the LLC's anniversary month.

What happens if I miss my Indiana Business Entity Report?

Indiana does not charge a late fee. Instead, the Secretary of State can administratively dissolve an LLC that fails to file. Once dissolved, the LLC loses good standing and the right to operate until it is reinstated.

How do I reinstate an administratively dissolved Indiana LLC?

File an Application for Reinstatement through INBiz, pay the $30 reinstatement fee, and file (and pay $32 for) every overdue Business Entity Report. You also confirm a current registered agent.

How do I check my Indiana LLC's status?

Use the INBiz business search at bsd.sos.in.gov to view your LLC's status, report due dates, and filing history.

Official Source

For the most up-to-date information, always verify requirements with the official Indiana Secretary of State website:

https://www.in.gov/sos/business

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Related Indiana LLC Articles

Complete Indiana LLC Compliance Guide

View all Indiana LLC requirements, fees, and deadlines in one place.

View IN State Guide

Or compare Indiana to every state on the annual report deadlines hub.