Who Must file Indiana corporate tax return?
Henry Morales
Published Mar 05, 2026
If you were a full-year resident of Indiana and your gross income (the total of all your income before deductions) was more than your total exemptions claimed, then you must file an Indiana tax return. A general rule of thumb is to file Indiana state taxes if your income is $1,000 or more.
How often do you have to file a business entity report in Indiana?
every two years
After a business entity has formed or been granted authority to do business in the state of Indiana, it has an ongoing responsibility to file regular business entity reports. These reports must be filed every year by nonprofit organizations and every two years by for-profit businesses.
Does Indiana require an annual report?
If you conduct business in the state of Indiana, it’s important that you indicate you are still operating by filing a Indiana annual report every other year. Reports are due on the last day of the month in which you originally registered to do business in the state.
Does Indiana have a minimum corporate tax?
The minimum tax for both corporations and financial institutions is $456. (i) The Indiana Corporate tax rate is scheduled to decrease to 4.9% on July 1, 2021.
Does Indiana have a corporate income tax?
In addition to a corporate income tax or personal income tax, some states also impose a separate business tax, usually called a franchise or privilege tax. Indiana has a corporate income tax, but unlike many other states, there is no franchise or privilege tax that is generally applied to your business.
What happens if you don’t file a business entity report in Indiana?
If you don’t file your Indiana Business Entity Report within 60 days after your due date, your business may be administratively dissolved or revoked. Indiana doesn’t charge late fees.
How much is an Indiana business entity report?
Indiana Limited Liability Company Annual Report Requirements:
| Agency: | Indiana Secretary of State – Business Services Division |
|---|---|
| Form: | Indiana Business Entity Report |
| Filing Method: | Mail or online. |
| Agency Fee: | $32 online or $50 by mail. |
When to file a corporate tax return in Indiana?
Corporations – April 15, or same as IRS. Indiana Corporate returns are filed on Form IT-20 and cannot be electronically filed. S Corporations – March 15, or same as IRS. S Corporation returns are filed on Form IT-20S and the current year and the two prior years can be e-filed.
When do I need to file an Indiana LLC report?
You can file the report online at the SOS website or file a form (State Form 48725) by mail. The report is due every other year in the anniversary month of your LLC’s formation. For example, if your LLC was formed on July 15 of an odd-numbered year, then your report would be due in July of each subsequent odd-numbered year.
Where to file Articles of incorporation in Indiana?
You will need to create and file nonprofit articles of incorporation with the Indiana Secretary of State. The Indiana Secretary of State has a fillinable articles of incorporation form on its website which you can use to create and mail in your articles. Or, you can file your articles online.
How to form an Indiana tax exempt corporation?
To create a 501 (c) (3) tax-exempt organization, first you need to form an Indiana nonprofit corporation. Then you apply for tax-exempt status from the IRS and the State of Indiana.
