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Every step to open an LLC in Indiana and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State (INBiz) · Department of Revenue (INTIME) · Department of Workforce Development · Department of Labor · Workers' Compensation Board · Department of Insurance (Patient's Compensation Fund).
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Indiana business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through INBiz.
You need a registered agent with a street address in Indiana to receive legal papers and state notices. Use a registered agent service if you have no one local.
Entities file a Certificate of Assumed Business Name with the Secretary of State. Sole proprietors and partnerships file with the county recorder.
Register for withholding and sales tax with the Department of Revenue through INBiz. If you already have a DOR account and later hire, add withholding in INTIME. The 2026 state income tax rate is 2.95% (2.90% in 2027). Register separately with DWD for unemployment.
Every county levies a local income tax. Withhold for Indiana residents by their county of residence on January 1 (Form WH-4). For nonresidents, withhold by the county of principal employment on January 1. County rates can change in January and October.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Indiana calls it a Registered Retail Merchant Certificate (RRMC). Register with the Indiana Department of Revenue through INBiz (Form BT-1, Business Tax Application) before you make your first taxable sale in Indiana. You'll collect tax from customers and send it to the state.
Give your supplier Form ST-105, General Sales Tax Exemption Certificate so you don't pay tax on inventory you'll resell. The buyer lists its Indiana TID from its RRMC or, if not registered in Indiana, a tax ID from its home state, and can issue a blanket or single-purchase certificate. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Indiana pass $100,000 (current or preceding calendar year), even with no office here.
You need a separate RRMC displayed at each retail location, and registered accounts must file $0 returns when there is no activity.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Indiana. Reports and payments are usually quarterly.
Required at 1 or more employees. Required regardless of the number of employees. No state fund: buy from a private insurer, the assigned risk pool, or qualify to self-insure. Sole proprietors and partners may elect coverage.
Report new hires and rehires electronically to the Indiana New Hire Reporting Center.
Residents of Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin can be exempt from Indiana state withholding by giving the employer Form WH-47. County tax still applies if their principal place of work on January 1 is in an Indiana county.
Indiana's wage payment rules:
$7.25 an hour.
No state paid sick leave law, and local mandates are preempted.
No state-run retirement program mandate.
Indiana doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Indiana counties all levy a local income tax. Collect county info on Form WH-4 and withhold by the employee's January 1 county.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Healthcare providers who carry the required coverage and pay the annual surcharge become qualified providers, which limits personal liability and triggers the damages cap.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Monthly by default, due the 20th of the next month if last year's average monthly tax was over $1,000 or the 30th if $1,000 or less; the department may allow annual filing (due January 31) if last year's tax was $1,000 or less. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Indiana and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | WH-3 annual withholding reconciliation and W-2s | Indiana |
| End of month after quarter | Quarterly UI wage report and contributions to DWD | Indiana |
| Anniversary month, every 2 years | Business Entity Report to Secretary of State ($50 paper) | Indiana |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Indiana |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Indiana state filing fee for an LLC is $100 by mail (State Form 49459); online filing through INBiz may cost less. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Indiana if you sell taxable products or services there. The state rate is 7%, and local taxes may add to it. Registration cost: $25 per place of business.
Out-of-state sellers must register once their sales into Indiana pass $100,000 a year. Having an employee or office in Indiana also creates nexus right away.
Recurring filings include: file the Business Entity Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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