In Short: Indiana Business Entity Report
Indiana’s version of the LLC annual report is the Business Entity Report. For-profit entities, including LLCs, file it every two years in the month they were formed, through INBiz.
- Who files: every Indiana LLC and every foreign LLC registered in Indiana.
- Filing cycle: every two years for LLCs and other for-profit entities. Nonprofits file every year.
- Due date: the LLC’s anniversary month, in each filing year.
- Fee: $31 online through INBiz, $50 by mail.
- If you never file: the Secretary of State administratively dissolves the LLC once the report is five months overdue.
Indiana runs one of the lighter LLC reporting schedules in the country. The Business Entity Report comes around only every other year, it costs $31 online, and Indiana charges no late fee. The catch is the consequence for ignoring it: the Secretary of State dissolves an LLC whose report is five months overdue, and reinstatement requires a tax clearance from the Indiana Department of Revenue that takes weeks.
This guide covers the filing cycle, the due date, the fee, what the report asks for, how to file on INBiz, and how to reinstate an LLC that was dissolved for missing it.
Indiana Business Entity Report at a Glance
| Official name | Business Entity Report (State Form 48725) |
|---|---|
| Filed with | Indiana Secretary of State, Business Services Division |
| Who files | Every Indiana LLC and every registered foreign LLC |
| Filing cycle | Every two years for LLCs |
| Due date | The anniversary month of formation or registration |
| Fee | $31 online, $50 by mail |
| Late fee | None, but dissolution follows at five months overdue |
| Reinstatement | Reinstatement fee plus every report owed, after a Department of Revenue clearance |
| Where to file | INBiz |
Who Must File the Indiana Business Entity Report?
Every LLC formed in Indiana and every foreign LLC registered with the Indiana Secretary of State files the Business Entity Report. Activity and income do not matter. A series of an Indiana series LLC does not file its own report; the LLC files one report.
When Is the Business Entity Report Due?
For-profit entities, including LLCs, file every two years, and the report is due in the month the LLC was formed or registered. An LLC formed in May files in May, every other year. The Secretary of State publishes each entity’s next due date in the Indiana business search, and checking it there is the surest way to know which year is your filing year.
The Secretary of State accepts reports ahead of the due month, so you can file early once INBiz shows the report as available.
How Much Does the Indiana Business Entity Report Cost?
The Secretary of State lists the fee as $31 when filed online through INBiz and $50 when filed on paper by mail. The same fees apply to domestic and foreign LLCs. Because LLCs file every two years, the cost works out to $15.50 a year online.
If you are catching up on missed periods, all overdue reports can be filed together on one form, with the fee for each period owed.
What Information Does the Business Entity Report Ask For?
- The LLC’s name and principal office address.
- The filing year or years being reported.
- The formation or registration date and the state of formation.
- The registered agent, if the LLC has one on record.
- At least one governing person, such as a member or manager, with name, title and address.
- The signature of a member or manager.
If the principal office is at a commercial mail receiving agency, such as a mailbox store, Indiana requires an additional form, State Form 9900382, with the filing.
How to File the Indiana Business Entity Report: Step by Step
- Confirm your due date. Look up the LLC in the Indiana business search and note the next report due date.
- Sign in to INBiz. Online filing is cheaper and faster than mail.
- Open the Business Entity Report for your LLC and select the filing period.
- Review the details. Confirm the principal office, registered agent and governing persons, and update anything that changed.
- Sign and pay $31 by card, then save the filed report.
Paper filers send State Form 48725 with a check or money order for $50, payable to the Secretary of State, to the Business Services Division in Indianapolis.
What Happens If You Miss the Business Entity Report?
Indiana charges no late fee. Instead, the Secretary of State sends reminders and then administratively dissolves the LLC once its report is five months overdue. A dissolved LLC loses its good standing and the protection that comes with an active registration.
An Indiana LLC dissolved for this reason can be reinstated within five years. According to the Secretary of State’s reinstatement instructions, the LLC first obtains a Certificate of Clearance from the Indiana Department of Revenue, which can take four weeks or more, then files the reinstatement with every report owed. The reinstatement fee is $30 by mail, in addition to the fee for each overdue report. Out-of-state LLCs also need a certificate of existence from their home state issued within the last 60 days.
Keep Your Indiana LLC in Good Standing
Filing the Business Entity Report on time is what keeps your LLC listed as active with the state. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a Indiana certificate of good standing. For the full picture of what the state charges each year, see our breakdown of Indiana LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Indiana.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Indiana LLC With BusinessAnywhere
BusinessAnywhere forms your Indiana LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
What is the Indiana Business Entity Report?
It is Indiana’s version of the annual report. LLCs and other for-profit entities file it with the Secretary of State every two years to keep their records current.
Do Indiana LLCs file the Business Entity Report every year?
No. LLCs file every two years, in the month the LLC was formed or registered. Nonprofit corporations file every year.
How much does the Indiana Business Entity Report cost?
The Secretary of State lists the fee as $31 online through INBiz and $50 by mail.
Is there a late fee for the Indiana Business Entity Report?
No. Indiana charges no late fee, but the Secretary of State dissolves an LLC once its report is five months overdue.
How do I reinstate a dissolved Indiana LLC?
Get a Certificate of Clearance from the Indiana Department of Revenue, then file the reinstatement with every report owed and pay the reinstatement fee plus each report fee. Reinstatement is available within five years of dissolution.
Where do I file the Indiana Business Entity Report?
Online through INBiz, the Secretary of State’s business portal, or by mail on State Form 48725 to the Business Services Division in Indianapolis.
This guide summarizes rules published by the Indiana Secretary of State and Indiana law as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.


