How do I form an LLC in Indiana?

Indiana LLCs are governed by the Indiana Business Flexibility Act, Ind. Code Title 23, Article 18.

1. Filing Fee and Processing Time

Articles of Organization (Form 49459): $95 online ($100 by paper) with the Indiana Secretary of State, Business Services Division at INBiz.in.gov.

Processing: Same-day to 1-2 business days online; 5-7 business days by mail.

2. Name Reservation

Optional. 120-day reservation for $10 (Form 49460). Name must include "Limited Liability Company," "L.L.C.," or "LLC" (Ind. Code § 23-18-2-8).

3. Registered Agent

Required under Ind. Code § 23-18-2-10.

Must be an Indiana resident individual OR an entity authorized to do business in Indiana, with an Indiana street address.

4. Operating Agreement

Permitted but not required (Ind. Code § 23-18-4-4). Not filed with the state.

Recommended for multi-member LLCs.

5. Business Entity Report — BIENNIAL (Every 2 Years)

Required every 2 years by the end of the LLC's anniversary month.

Filing fee: $32 online ($50 by paper).

Failure to file for 2 reporting periods results in administrative dissolution.

6. State Taxes

Indiana has a flat 3.0% individual income tax (2025, declining to 2.9% by 2027) on pass-through LLC income.

LLCs taxed as C-corps pay 4.9% Indiana corporate income tax (one of the lowest).

County income tax (Local Income Tax / LIT) ranges 0.5%-3.38% depending on county of residence.

Sales tax (7%) registration if selling taxable tangible personal property.

7. Federal EIN

Required for multi-member LLCs and any LLC with employees.

8. Professional LLCs

Licensed professionals may form an LLC; specific licensure board rules apply (e.g., physicians under Ind. Code § 25-22.5).

9. Indiana Workers' Compensation

Required if hiring employees; register through the Indiana Workers' Compensation Board.

10. Local Business Licenses

Indiana has no statewide general business license. Some cities (Indianapolis, Fort Wayne) impose local business permits.

This is legal information, not legal advice.