How to Incorporate a Business in Indiana
Learn how to incorporate a business in Indiana — from choosing a structure and filing Articles of Incorporation to registering with INBiz. State fee starts at $98.
Bizee Editorial Staff
Editorial Team
Indiana corporation at a glance
Filing fee: $98 (Articles of Incorporation, online via INBiz)
Processing time: [PROCESSING_TIME] — online filing through INBiz is generally faster than paper
State agency: Indiana Secretary of State, Business Services Division
Annual report due: Business Entity Report filed every 2 years; for-profit fee is $32 online / $50 by mail
State tax rate: Indiana corporate income tax rate: 4.9% (flat rate); no franchise tax on formation
How to incorporate in Indiana
To incorporate a business in Indiana, you file Articles of Incorporation with the Indiana Secretary of State's Business Services Division through the state's INBiz portal. You'll also need a unique business name, a registered agent with a physical Indiana address, and — after formation — a tax registration with the Indiana Department of Revenue.
Indiana keeps the formation process relatively straightforward compared to many states. The $98 filing fee is fixed, there's no franchise tax due at formation, and the INBiz system handles entity registration, tax registration, and ongoing filings in one place. Most entrepreneurs find the online path faster and cheaper than filing by mail.
Choose your entity type
Before you file anything, you need to decide what type of entity to form. The most common choices for Indiana entrepreneurs are a C Corporation, an S Corporation (a tax election applied to a corporation), and an LLC. Each has different tax treatment, ownership rules, and compliance requirements.
C Corporation
A C Corp is the default when you file Articles of Incorporation in Indiana. It can have unlimited shareholders, issue multiple classes of stock, and raise outside investment. The trade-off is double taxation — the corporation pays corporate income tax at Indiana's 4.9% flat rate, and shareholders pay personal income tax on dividends. C Corps make the most sense for businesses planning to raise venture capital or eventually go public.
S Corporation
An S Corp isn't a separate entity type at the state level — you form a corporation in Indiana first, then file IRS Form 2553 to elect S Corp tax treatment. With an S Corp election, business income passes through to shareholders and is taxed once at the personal level, avoiding the double-taxation issue. To qualify, the corporation can't have more than 100 shareholders, must have only allowable shareholder types, and can issue only one class of stock.
LLC
An LLC is a separate entity type that also offers pass-through taxation by default. It's more flexible than a corporation — fewer formalities, no board requirements, and owners can choose how the LLC is taxed (as a sole proprietorship, partnership, S Corp, or C Corp). If you're not planning to raise institutional investment or issue stock, an LLC is worth comparing carefully before you commit to a corporation.
Name your corporation
Your corporation's name must be unique in Indiana and can't be the same as — or deceptively similar to — a name already on file with the Secretary of State. You can check availability through the INBiz business name search before you file.
Indiana corporations must include a designator in the name — words like "Corporation," "Incorporated," "Company," or an abbreviation like "Corp.," "Inc.," or "Co." If you want to hold the name while you prepare your filing, Indiana allows a 120-day name reservation through INBiz. If your corporation will do business under a different name, you'll need to file an assumed business name (DBA) separately.
Appoint a registered agent
Indiana law requires every corporation to appoint and continuously maintain a registered agent in the state. The registered agent receives legal documents — including service of process and official state notices — on behalf of your business.
The registered agent must have a physical street address in Indiana — a P.O. box doesn't qualify. If you name an individual, they must be at least 18 years old and available at that address during normal business hours. Many business owners use a professional registered agent service to keep their personal address off public records and make sure nothing gets missed.
File Articles of Incorporation
Filing Articles of Incorporation with the Indiana Secretary of State's Business Services Division is the step that legally creates your corporation. You can file online through INBiz or submit paper forms by mail. Online filing is faster and costs less.
State filing fee: $98 (online via INBiz)
Filing method: online through INBiz or by mail to the Secretary of State
Required information: corporation name, registered agent name and address, incorporator name and signature, number of authorized shares
Processing time: [PROCESSING_TIME] — online is generally faster than mail
To file online, you'll need an Access Indiana account to log in to INBiz. The system walks you through the Articles of Incorporation form and collects payment electronically. Once the Secretary of State approves your filing, your corporation is officially formed.
Register with INBiz and the Department of Revenue
Forming the corporation with the Secretary of State is only part of the process. Most Indiana corporations also need to register for state taxes with the Indiana Department of Revenue. INBiz connects both steps — after your entity is formed, you can register for tax accounts in the same system.
If your corporation will collect sales tax, hire employees, or owe other Indiana business taxes, you'll register through the Department of Revenue's online process — sometimes called the BT-1 Business Tax Application. Indiana lets you register for multiple tax types in a single application rather than filing separately for each one. You'll also need a federal Employer Identification Number (EIN) from the IRS before you can open a business bank account, hire employees, or file federal taxes.
Ongoing requirements
Indiana corporations don't file an annual report every year — they file a Business Entity Report every 2 years. Missing this filing can put your corporation out of good standing with the state, which can affect your ability to do business, open accounts, or enter contracts.
Business Entity Report: due every 2 years
For-profit filing fee: $32 online / $50 by mail
Filed through INBiz or by paper submission to the Secretary of State
Corporate income tax: filed annually with the Indiana Department of Revenue at a 4.9% flat rate
Indiana's biennial report schedule is one of the things that catches new business owners off guard — most states require annual filings, so the two-year cycle is easy to lose track of. Set a calendar reminder well before the due date so you don't miss it.
FAQ
The Indiana state filing fee for Articles of Incorporation is $98 when filed online through INBiz. Paper filings may carry a different fee. Beyond the formation fee, you'll also need to budget for a registered agent (if you use a professional service), an EIN (free from the IRS), and any state tax registrations your business requires.
It depends on what you're comparing. An LLC is a state-level entity type you form by filing Articles of Organization. An S Corp is a federal tax election — not a separate entity type — that you apply to a corporation (or sometimes an LLC) by filing IRS Form 2553. Both structures offer pass-through taxation, but they have different ownership rules, formality requirements, and self-employment tax implications. A tax professional can help you figure out which structure fits your situation.
Yes. Indiana allows a single individual to form and run a corporation, serving as the sole shareholder, director, and officer. There's no minimum number of shareholders or directors required. Keep in mind that a corporation — even a one-person one — still needs to follow corporate formalities like holding annual meetings, keeping minutes, and maintaining separate finances to preserve liability protection.
You form a corporation in Indiana first by filing Articles of Incorporation through INBiz and paying the $98 state fee. After the state approves your corporation, you file IRS Form 2553 with the IRS to elect S Corp tax treatment. The IRS has eligibility rules — no more than 100 shareholders, only allowable shareholder types, and one class of stock. The S Corp election is a federal tax step, not a state filing.
Yes. Indiana law requires every corporation to appoint and continuously maintain a registered agent with a physical street address in Indiana. You can serve as your own registered agent if you have an Indiana address and are available during normal business hours, or you can use a professional registered agent service. A P.O. box doesn't qualify as a registered office address.
After forming your corporation with the Secretary of State, register for Indiana state taxes through the Department of Revenue using the INBiz portal. Indiana lets you register for multiple tax types — sales tax, withholding tax for employees, and others — in a single application. You'll also need a federal EIN from the IRS, which you can apply for at no cost at irs.gov.
Every 2 years. Indiana corporations file a Business Entity Report — not an annual report — on a biennial schedule. For-profit corporations pay $32 to file online through INBiz or $50 to file by mail. Missing the filing deadline can put your corporation out of good standing with the state.
