Indiana Business Entity Report: Due Every Other Year in Your LLC’s Formation Month

Report Years Follow the Year Your LLC Was Formed

INBiz sets the first report two years after formation or, for an LLC that came from another state, two years after its Indiana registration. Reports then come every other year (Form 48725 calls them biennial reports), so the cycle never drifts: the report year always has the same parity as the formation year.

The day of formation does not move the deadline. The Secretary of State gives the anniversary month and day as the due date, then allows until the month ends before a report counts as past due, so an LLC formed on the 2nd and one formed on the 29th share the same last day.

The Indiana Business Search shows the official date: open the result, click the Business ID, and the Business Details page lists when the report is due. Indiana’s general time rule (IC 34‑7‑5‑1) skips only a final Sunday, and the Secretary of State gives no weekend rule for this report, so the tool keeps the calendar date: filing by the last business day of the month is the safe choice.

$32 on INBiz or $50 With State Form 48725

Online, on INBiz

$32per report, domestic or foreign LLC

Paper, Form 48725

$50check or money order to the Secretary of State

The filing fee comes once per two-year cycle, which works out to $16 a year online. An out-of-state LLC with an Indiana registration pays the same $32 online, and anything its home state asks for is a separate filing.

On paper, INBiz warns that 90% of paper forms are rejected because they were filled out incorrectly. A mailed report goes to 302 West Washington Street, Room E‑018, Indianapolis, IN 46204, with a check written to the Indiana Secretary of State.

Business Entity Report Requirements, and How INBiz Takes the Filing

The IN.gov filing FAQ sends you to INBiz: log in to your INBiz account, then pick Business Entity Report from the Online Services menu.

If INBiz rejects the report, the rejection FAQ describes the fix: open the rejection letter from the documents section of the INBiz dashboard, make the corrections, then resubmit from the in-progress section with full payment. A rejected paper filing works differently: the Secretary of State holds the payment, so it does not have to be sent again.

1. Principal office address. An LLC run entirely from a governing person’s home can now list a contact address instead (see the 2026 changes below).
2. Registered agent name and address, which must be in Indiana. The LLC cannot be its own agent; without an Indiana address, an owner can hire a law firm or a registered agent service.
3. At least one governing person where the entity type requires it. The paper form makes this section optional for LLCs and required for corporations.
4. A business email address. INBiz sends the report reminders there, plus a notice whenever someone submits a change to the record.

The LLC’s name cannot be changed on this report; a new name takes Articles of Amendment. The paper form also has a line for past filing years, so a late filer can report more than one year on a single Form 48725.

What Changed on January 1, 2026

House Bills 1593 and 1666 of 2025 took effect on January 1, 2026 and changed what some LLCs put on the Business Entity Report.

Master LLCs File, Their Series Don’t

State Form 48725 lists the Master LLC among the filers and says plainly that a series does not file a Business Entity Report. After a dissolution, a series cannot apply for reinstatement on the Master LLC’s behalf; the Master LLC files the application.

Email Reminders, Mailed Notices and the IC 23‑0.5‑6 Deadlines

Indiana administratively dissolves a domestic LLC that stops filing; a foreign LLC is revoked instead. Before that, the Secretary of State works through a fixed series of notices, sent to the business email and the registered agent, then by mail.

• 90 and 30 days before

  Email reminders. If nobody responds, a paper reminder follows.

• After the due date

  Past Due Notice by email to the business and its registered agent.

• 60 days late

  For an Indiana LLC, under IC 23‑0.5‑6‑1, a report more than sixty days overdue gives the Secretary of State grounds to start a dissolution proceeding.

• Written notice

  A Pending Administrative Dissolution or Revocation notice is mailed. Under IC 23‑0.5‑6‑2, the LLC has 60 days after receiving it to file.

• Dissolution

  The certificate is filed and a postcard is mailed to the principal office, the agent or a governing person.

For an Indiana LLC, even counted tightly, those steps place a dissolution about four months after the month the report was due, at the earliest. A dissolved LLC keeps its registered agent but is limited to winding up or seeking reinstatement. Its name and any assumed names are held for 120 days.

Indiana LLC Reinstatement Needs a Department of Revenue Clearance

The Secretary of State will not reinstate an Indiana LLC without the Department of Revenue’s Certificate of Clearance, which INBiz says can take four to six weeks.

1. Send Form AD‑19 (Affidavit for Reinstatement) and Form ROC‑1 (Responsible Officer Information) to the Department of Revenue.
2. Wait for the Certificate of Clearance to arrive by mail.
3. File the reinstatement on INBiz, or on paper with the Application for Reinstatement (State Form 4160, $30) and a Business Entity Report for every missed year.

Every report that came due while the LLC was dissolved is owed too, under IC 23‑0.5‑6‑3. On paper, an LLC dissolved for two missed cycles therefore pays $30 plus two reports at $50, or $130 in fees, on top of whatever the Department of Revenue requires.

Before filing, check that the name is still free using the Indiana business entity search; after the 120 days, another business may have taken it, and the application then needs Articles of Amendment. The state’s reinstatement FAQ gives the Department of Revenue line, 317‑232‑2240.