Skip to main content
StandardFilings

Annual reports

Indiana LLC Annual Report: Due Date, Fee and Late Penalty

Indiana calls it the Business Entity Report, takes it at the Indiana Secretary of State, and makes it due the last day of the anniversary month, every second year (counted from the formation year). Here is the state fee, the late penalty, the first-year rule, and what the state does when the report is not filed.

By Standard Filings · Last updated · State fees verified October 2026

Reviewed by the Standard Filings editorial team

Indiana LLC business entity report: the short answer

Due
The last day of the anniversary month, every second year (counted from the formation year)
Filing opens
Not fixed by the state; plan on the 60 days before the due date
Your date
Worked example: an LLC formed on March 12, 2025 has a business entity report due March 31, 2027, then every second year after that.
State fee
$32
Late penalty
None
Filed with
Indiana Secretary of State (login required)

Indiana LLC business entity report rules at a glance

Filing name
Indiana
Business Entity Report
Agency
Indiana
Indiana Secretary of State
Where to file
Indiana
Indiana Secretary of State (login required)
Due
Indiana
The last day of the anniversary month
How often
Indiana
Every second year (counted from the formation year)
Filing window opens
Indiana
Not fixed by the state
State fee
Indiana
$32
Late penalty
Indiana
None
On time through
Indiana
The due date
Late report accepted until
Indiana
December 31 of the report year
Missed reports before dissolution
Indiana
1 missed report
State cost to reinstate
Indiana
$63 in state fees at 1 missed report
Change of agent on the report
Indiana
Use the state's change-of-agent filing

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are Indiana's, read from its statutes and the pages of the Indiana Secretary of State; the statutes are cited in the text.

How Indiana's business entity report works

Indiana's recurring filing is the Business Entity Report, filed with the Secretary of State through INBiz (an Access Indiana login is needed). It is due in the LLC's anniversary month, by the last day, every other year, starting two years after the year of formation: an LLC formed in 2026 files its first report in 2028, then 2030.

The state fee is $32 online or $50 on paper. The report confirms the principal office, the registered agent, and the names and addresses of the managers or members, and INBiz pre-fills what the state already has, so the filing is mostly a confirmation.

Indiana charges no late fee (nothing in IC 23-0.5-9 adds one); a late report costs the ordinary fee. The exposure is the dissolution process, which starts once the report is 60 days past due.

Who files it and what the form asks

Every Indiana LLC on the state's active record owes the business entity report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the Indiana-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Changing the registered agent is best treated as a separate filing in Indiana: the business entity report confirms the agent on record, and the state's statement of change names the new one. Owners who switch agents usually file the change first so the report shows the right agent. We can make the switch for you, and the Indiana registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the Indiana business entity report is due

Indiana keys the deadline to the LLC's own formation date: the business entity report is due on the last day of the anniversary month, every second year (counted from the formation year). Two LLCs formed in different months have different deadlines, which is why the state cannot put one date on a poster and why an owner who formed late in the year sometimes assumes the report is a January task when it is not. The formation date is on the articles the state returned and on its business search. The state does not publish one opening date for every LLC; its portal accepts the report in the weeks before the deadline, and planning on the 60 days before is safe.

There is no grace period: the day after the due date the report is late. Indiana keeps accepting that year's report through December 31 of the report year; after that the consequences below take over.

Your first business entity report

The first business entity report is due on the last day of the anniversary month two years after formation, then every second year: formed in June 2026, the first one is due in June 2028.

The state fee and the late penalty

The state fee is $32, paid once every two years, so $16 a year in effect. It is set by Indiana and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

Indiana charges no late fee. That does not make the deadline soft: the state's response to a missed report is the status change and dissolution process described next, not a fee, and a reinstatement costs more than the report ever did.

If you missed the Indiana business entity report

When the report is 60 days overdue the Secretary of State has grounds to dissolve the LLC and does so if it is not cured within 60 days of its notice. Reinstatement is $31 online ($30 on paper) in state fees plus every report owed at the online rate, together with a Certificate of Clearance from the Department of Revenue, which is free: $63 in all for one missed report. An LLC dissolved more than five years files an extra statement.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the Indiana business entity report

The filing itself takes minutes once the details are to hand; most of the time lost on a business entity report is spent hunting for them. Have ready:

  • The LLC's Indiana file or entity number, as it appears on the articles or on the Indiana Secretary of State business search; the Indiana Secretary of State requires an online account tied to the record, so set that up before the deadline week.
  • The registered agent's current name and Indiana street address; if the agent has changed, file the change first.
  • The principal office and mailing address as they should read for the coming year.
  • The names and addresses the Indiana form asks for (above), spelled as the state has them.
  • A card for the $32 state fee.
  • The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How Indiana compares with its neighbors

Indiana's business entity report is due the last day of the anniversary month, with a state fee of $32. Next door:

  • Illinois: an annual report due the first day of the anniversary month ($75 state fee, $100 late penalty).
  • Michigan: an annual statement due February 15 ($25 state fee, no late fee).
  • Ohio: no LLC annual report at all.
  • Kentucky: an annual report due June 30 ($15 state fee, no late fee).

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.

Where the Indiana business entity report is filed

Filing the Indiana Business Entity Report

America LLC Filing, our sister site, prepares and files the Indiana business entity report for LLCs; the state fee is shown there before you pay. You can also file it yourself with the Indiana Secretary of State for the state fee alone.

File it on America LLC FilingState portal (login required)

Standard Filings is a filing service, not a law firm. This page is general information about Indiana's business entity report, read from the state's own statutes, fee schedules and filing pages; it is not legal or tax advice, and the state's current notice controls if the two differ.

Indiana LLC business entity report FAQ

When is the Indiana LLC business entity report due?+

The last day of the anniversary month, every second year (counted from the formation year).

How much is the Indiana business entity report?+

The state fee is $32, paid every second year. That is Indiana's charge; anyone who files it for you pays the same amount to the state.

What is the late fee for the Indiana business entity report?+

None

What happens if I don't file the Indiana business entity report?+

When the report is 60 days overdue the Secretary of State has grounds to dissolve the LLC and does so if it is not cured within 60 days of its notice. Reinstatement is $31 online ($30 on paper) in state fees plus every report owed at the online rate, together with a Certificate of Clearance from the Department of Revenue, which is free: $63 in all for one missed report. An LLC dissolved more than five years files an extra statement.

Can I change my registered agent on the Indiana business entity report?+

Treat it as a separate filing. The business entity report confirms the agent on record; Indiana's statement of change (with the state's fee, where there is one) names the new one. File the change first so the report shows the right agent.

Do I file an Indiana business entity report the year I form?+

The first business entity report is due on the last day of the anniversary month two years after formation, then every second year: formed in June 2026, the first one is due in June 2028.