LLC Annual and Biennial Report Requirements in Indiana

At a glance

Requirements one by one

Periodic report obligation

Indiana uses a biennial Business Entity Report, not an annual report. Current Ind. Code § 23-0.5-2-13(a) requires a domestic filing entity and a registered foreign entity to deliver the report to the Secretary of State. The current paper instructions make the LLC rule explicit: "All LLCs, Master LLCs, LLPs, and LPs must complete Articles I through V and Article VIII." An individual series does not file its own report; the Master LLC does.

Frequency and first report

The filing repeats every two calendar years. State Form 48725 says reports are "due every other year in the anniversary month of the business forming." That puts the first report two years after formation: an LLC formed in June 2026 first files in June 2028, then June 2030.

Due date and filing window

Your due month is the LLC's anniversary month, not one common statewide deadline. The current statute adds a useful early window: the Secretary of State may accept the report during the 90 days before the due month. If the state returns an incomplete report, § 23-0.5-2-13(d) gives a 30-day correction period; a corrected report returned within that period is treated as timely.

Filing office and method

File with the Indiana Secretary of State, Business Services Division. INBiz is the online route; State Form 48725 is the paper route. A 2026 anti-fraud rule matters when someone else files for you: under § 23-0.5-2-13(g)-(h), that filer must take reasonable steps to verify the represented person's identity and retain the verifying information for the Secretary of State upon request. The official guidance warns not to put the identifying documents or sensitive information into the public filing itself.

Required information

The current LLC form asks for the entity name; current principal-office or permitted contact address; filing year; formation or registration date and jurisdiction; entity type; registered agent; and an authorized signature. Governing-person information is optional for an LLC on the paper form. A business that conducts all work remotely may use the new contact-address route with the required supplemental form. A qualifying health care entity has an additional ownership disclosure under the 2026 changes.

Filing fee and related charges

The fee is $32 through INBiz or $50 on paper (verified August 17, 2026). INBiz also adds a checkout processing fee of at least $1 and no more than 2.15%. The paper form uses the same $50 fee for a domestic or registered foreign for-profit LLC.

Late fee and delinquency

Indiana charges no late fee. INBiz says so directly: "There are no late fees." The risk is status, not a monetary penalty. Under § 23-0.5-6-1, failure to deliver the report within 60 days after it is due lets the Secretary of State begin the administrative-dissolution process. A foreign LLC faces revocation rather than domestic administrative dissolution.

Dissolution, reinstatement, and cure

After the 60-day nonfiling trigger, the state sends notice. Section 23-0.5-6-2 gives a domestic LLC 60 more days after notice to cure or show that the ground does not exist. If it does not, the state administratively dissolves the LLC, which may then act only to seek reinstatement or wind up.

Reinstatement requires a $30 application, a Department of Revenue Certificate of Clearance, every outstanding Business Entity Report and its fee, and an available name. Since January 1, 2026, a company dissolved more than five years may still apply, but it needs the extra statement described in the new law. Effective reinstatement relates back to the dissolution date, while preserving rights a third party acquired in reliance on the dissolution.

What trips people up

• It is not annual. Indiana's report comes every other year, in the LLC's own anniversary month.
• The online and paper prices differ. The official figures are $32 through INBiz and $50 on paper, with an additional INBiz processing fee at checkout.
• No late fee does not mean no consequence. Sixty days late is the statutory trigger for the dissolution process, and a later 60-day notice period is the cure window.
• The law changed January 1, 2026. Current filings include new contact-address, third-party identity-verification, health-care-ownership, and older-entity reinstatement rules. Pre-2026 copies of § 23-0.5-2-13 and § 23-0.5-6-3 are no longer current.

Common questions

Can my LLC update its registered agent on the report? Yes. The current form includes registered-agent information, and a changed report entry operates through the Uniform Business Organizations Code's statement-of-change mechanism.

Do I have to list every LLC member or manager? No. State Form 48725 says its governing-person section is optional for LLCs, although a qualifying health care entity has a separate ownership-disclosure rule beginning in 2026.

Can an LLC dissolved more than five years ago still return? Potentially. Since January 1, 2026, Indiana allows an older dissolved entity to apply with the ordinary reinstatement materials plus added information explaining the request and intended future activities.

Statutes and sources

• Ind. Code § 23-0.5-2-13 — current biennial-report duty, two-year schedule, 90-day early window, 30-day correction period, and third-party identity-verification rule. https://iga.in.gov/ic/2026/Title_23/Article_0.5/Chapter_2.pdf (accessed 2026-08-17)
• Ind. Code §§ 23-0.5-6-1 to -3 — 60-day nonfiling trigger, notice and cure, dissolution effect, and reinstatement. https://iga.in.gov/ic/2026/Title_23/Article_0.5/Chapter_6.pdf (accessed 2026-08-17)
• State Form 48725 (R18 / 01-26) — current Business Entity Report instructions, fields, anniversary-month schedule, series exception, and $50 paper fee. https://forms.in.gov/Download.aspx?id=16988 (accessed 2026-08-17)
• INBiz Business Entity Report and Administrative Dissolution pages — current $32 online fee, online filing, no-late-fee statement, and status consequence. https://inbiz.in.gov/business-filings/business-entityreport and https://inbiz.in.gov/business-filings/admin-dissolution (accessed 2026-08-17)
• INBiz Business Roadmap — current $32 online fee for most Business Entity Reports. https://inbiz.in.gov/business-filings/Checklist (accessed 2026-08-17)
• State Form 4160 (R25 / 02-26) — $30 reinstatement filing, tax clearance, outstanding reports and fees, and name-availability check. https://forms.in.gov/Download.aspx?id=16997 (accessed 2026-08-17)
• Indiana Secretary of State HB 1593/HB 1666 guidance — filing changes effective January 1, 2026. https://www.in.gov/sos/business/hb-1593-and-hb-1666-filing-process-changes/ (accessed 2026-08-17)