Indiana: LLC Annual and Biennial Report Requirements
The short answer
Yes, but Indiana calls it a Business Entity Report and requires it every two years, not annually. A domestic LLC files during its anniversary month, beginning two years after formation; the fee is $32 through INBiz plus its checkout processing fee, or $50 on paper. Indiana charges no late fee, but at 60 days overdue the Secretary of State may begin administrative dissolution, followed by a 60-day notice-and-cure period.
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This is the general rule in Indiana. Ezel applies current Indiana law to your specific facts and answers with citations to the statutes.
| Periodic report obligation | Yes — a biennial Business Entity Report to the Indiana Secretary of State. Ind. Code § 23-0.5-2-13(a) requires a domestic filing entity and registered foreign entity to deliver a biennial report. State Form 48725 says LLCs and Master LLCs file; an individual series does not |
|---|---|
| Frequency and first report | Every 2 calendar years. The first report is due in the LLC's anniversary month 2 years after formation; later reports stay on that same odd-year or even-year cycle. Example: an LLC formed in June 2026 first files in June 2028 |
| Due date and filing window | Due during the anniversary month of formation (or Indiana registration for a foreign LLC). The Secretary of State may accept the report during the 90 days before the due month. A deficient report returned by the state is timely if corrected and redelivered within 30 days after notice (Ind. Code § 23-0.5-2-13(c)-(d)) |
| Filing office and method | Indiana Secretary of State, Business Services Division. File online through INBiz or mail State Form 48725 with payment. Since Jan. 1, 2026, a person filing for someone else must take reasonable identity-verification steps and retain the verifying information for the Secretary of State upon request; the identifying information is not submitted with the report |
| Required information | For an LLC, current State Form 48725 requires the entity name; principal-office or permitted contact-address information; filing year; formation/registration date and jurisdiction; entity type; registered-agent information; and an authorized signature. Governing-person information is optional for an LLC. A qualifying health care entity has an additional ownership-information disclosure beginning in 2026 |
| Filing fee and related charges | $32 through INBiz or $50 by paper for a for-profit LLC (official INBiz and State Form 48725 fees, as of 2026-07-16). INBiz adds a checkout processing fee of at least $1 and no more than 2.15%. Domestic and registered foreign LLCs use the same report fee |
| Late fee and delinquency | No late fee — INBiz states, 'There are no late fees.' The LLC loses active status if the report remains unfiled. At 60 days overdue, nonfiling becomes a statutory ground for administrative dissolution (domestic) or revocation (foreign); a returned incomplete report has its separate 30-day correction rule |
| Dissolution, reinstatement, and cure | At 60 days late, the Secretary of State may start dissolution; after written notice, a domestic LLC has another 60 days to cure before administrative dissolution. The dissolved LLC continues only to seek reinstatement or wind up. Reinstatement is $30 plus every outstanding Business Entity Report and fee, a Department of Revenue Certificate of Clearance, and an available name. Applications within 5 years use the standard route; since Jan. 1, 2026, an older dissolved entity may also apply with added statements explaining the request and intended future activities. Reinstatement relates back, subject to third-party reliance rights |
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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 July 16, 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/laws/current/ic/titles/23/ (accessed 2026-07-16) - Ind. Code §§ 23-0.5-6-1 to -3 — 60-day nonfiling trigger, notice and cure, dissolution
effect, and reinstatement.
https://iga.in.gov/laws/current/ic/titles/23/ (accessed 2026-07-16) - 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 2026-07-16) - 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 2026-07-16) - 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 2026-07-16) - 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 2026-07-16)
Source links
Every statute quoted above, linked, with the date we checked it.
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