Annual report requirements in Indiana (IBCL)

What IC 23-0.5-2-13 requires

Indiana's business-entity report requirements were consolidated under IC 23-0.5 in 2018, applying common rules across corporations, LLCs, and other business forms. Indiana corporations file a Business Entity Report with the Secretary of State every two years, by the end of the corporation's anniversary month. The report confirms registered agent, principal office, directors, and officers. The fee is $32 online through the INBiz portal, or $50 by paper.

Biennial cadence

Indiana is one of relatively few US states with a biennial (every-two-years) annual filing cycle. The reduced cadence makes Indiana lighter-touch for ongoing compliance than annual-filing states like Delaware or Illinois. The trade-off is that two years of information drift can accumulate between filings, so corporations should still update registered agent or office changes through separate filings when they occur (not wait for the biennial report).

Administrative dissolution and reinstatement

If the Business Entity Report is not filed, the Secretary of State may administratively dissolve the corporation under IC 23-1-46. The Secretary provides notice before dissolution. Reinstatement under IC 23-0.5-6-1 is available within five years and requires filing all delinquent reports plus the reinstatement fee. Once reinstated, the corporation is treated as if it had never been dissolved.

What's distinctive about Indiana

Indiana's biennial filing cycle and modest $32 fee make it one of the lighter-touch US states for ongoing corporate maintenance. The 2018 consolidation under IC 23-0.5 unified business-entity rules across corporations and LLCs, which simplified compliance for firms managing multiple Indiana entities. Indiana does not impose a franchise tax, which keeps total annual cost low. For holding-company structures that don't have active operations elsewhere, Indiana's biennial cadence can save calendar effort compared to annual-filing states.