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Compliance and filings in Indiana

Indiana has no franchise tax: a foreign registration, a $31 business entity report every other year, an IT-20 due May 15 and a January 31 withholding reconciliation.

Jurisdiction
Indiana
Reading time
2 min
Checked
October 12, 2026
Point at another state to compare its compliance.

Key figures

Indiana compliance

2026, with sources

Foreign registration
State Form 56369A Delaware corporation files a Foreign Registration Statement (State Form 56369) with the Secretary of State.
Business entity report
BiennialFor-profit entities file every other year, in their anniversary month.
Entity report fee
$31For-profit, online; $50 by mail.
Late entity report
DissolutionAfter five months overdue the entity is administratively dissolved or revoked.
IT-20 due date
May 1515th day of the 5th month after year end.
Franchise tax
NoneIndiana has no franchise or capital stock tax on general corporations.

Registering a Delaware corporation

A Delaware corporation doing business in Indiana files a Foreign Registration Statement (State Form 56369) with the Secretary of State, online through INBiz. After that, Indiana asks for a business entity report every other year, filed in the anniversary month for $31 online. It is a short filing — registered agent, principal office, directors and officers — but missing it ends in administrative revocation after five months.

Indiana has no franchise or capital stock tax; the recurring state cost of being registered is the entity report fee.

Take a Delaware corporation that registered in Indiana in June 2025. Its first business entity report is due in June 2027, then every other June; it can file from March. If the report is missed, the Secretary of State sends at least four reminders before revoking the registration after five months overdue — and reinstating costs more than filing on time.

Tax filings on Indiana’s calendar

The IT-20 is due May 15 for a calendar-year corporation, and a corporation doing business with gross income in Indiana files regardless of whether it owes tax. Withholding returns (Form WH-1) are filed for every period once registered, even with no employees that period, and the WH-3 annual reconciliation is due January 31 with a $10 penalty per late W-2, 1099 or K-1.

Unclaimed property

Unclaimed property in Indiana — uncashed payroll and vendor checks, customer credits — is reported to the Attorney General’s Unclaimed Property Division, which publishes the reporting schedule and holder forms. A startup should keep a stale-item list through the year rather than writing old checks back to income.

Deadlines

  1. Every other year, anniversary monthBiennial report to the Secretary of State, in the anniversary month of registrationBusiness entity report
  2. May 15Corporate income tax return (calendar year)Form IT-20
  3. Jan 31Annual withholding reconciliation with W-2s and 1099sForm WH-3

The federal baseline

This page covers what Indiana adds. The federal rules underneath it apply here too.

FederalFederal compliance for startupsThe federal compliance calendar is short but unforgiving: Form 1120 and its extension, estimated tax once there is a profit, 83(b) elections, Form 3921 and Form D around equity events, and Form 5472 if the owners are foreign. BOI reporting no longer applies to US companies.

Common questions

How often do we file the Indiana business entity report?

Every other year for a for-profit corporation, in the anniversary month of its Indiana registration. It can be filed up to 90 days early and costs $31 online or $50 by mail. The Secretary of State sends at least four reminders, and an entity more than five months overdue is administratively dissolved or, for a foreign corporation, has its registration revoked.

When is the Indiana corporate return due?

May 15 for a calendar-year corporation — the 15th day of the 5th month, a month after the federal return. Indiana accepts the federal extension: a return filed by the date on the federal extension is timely, and the IT-20 booklet explains when the extension also waives the late-payment penalty.

Compliance next door

How Indiana compares

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More of the Indiana guide

Sources

Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.

General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.

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