Dissolving a company in Indiana
The state-level facts for closing an LLC or corporation in Indiana: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
Indiana LLC
- Dissolution filing
- Articles of Dissolution of a Limited Liability Company (State Form 49465) — filed with the Indiana Secretary of State, Business Services Division. (official source)
- Filing fee
- $30 (official source)
- Tax clearance before filing
- Not a pre-clearance: Form IT-966 must be filed with the Department of Revenue within 30 days after dissolution; a written clearance releasing owners from personal liability is optional. (official source)
- Business Entity Report (biennial)
- Business Entity Reports are due every other year ($32 online via INBiz, $50 by paper for for-profit entities) and must be current to keep active status through the wind-down; failure to file leads to administrative dissolution. (official source)
- Final state return
- File final Indiana returns for all tax types; they may be submitted together with the IT-966 dissolution documents to the Department of Revenue (Business Tax Compliance, 100 North Senate Ave., Room N241, Indianapolis). (official source)
Worth knowing
- Closing in INBiz only ends obligations to the Secretary of State — the state's own page warns you must separately close with every other agency (Department of Revenue, Workforce Development, county).
- All business owners must notify their county assessor's office about the closure (personal property tax).
- Form IT-966 must reach the Department of Revenue within 30 days of the certificate of dissolution; owners can request a written clearance under IC 6-8.1-10-9 that releases officers from personal liability for corporate tax debts.
- A Notice of Transfer in Bulk must also be filed with the Department of Revenue if more than 50% of tangible personal property transfers to owners or creditors.
- The final returns for all Indiana tax types may be mailed together with the dissolution paperwork — one packet to the Department of Revenue.
Indiana corporation
- Dissolution filing
- Articles of Dissolution of a Corporation (State Form 34471) — filed with the Indiana Secretary of State, Business Services Division. (official source)
- Filing fee
- $30 (official source)
- Tax clearance before filing
- Not a pre-clearance: Form IT-966 must reach the Department of Revenue within 30 days of the certificate of dissolution; a clearance releasing officers and directors from liability is optional. (official source)
- Business Entity Report (biennial)
- Business Entity Reports are due every other year ($32 online via INBiz, $50 by paper for for-profit entities) and must be current to keep active status through the wind-down; failure to file leads to administrative dissolution or revocation. (official source)
- Final state return
- File final corporate returns (federal and state copies are attached to IT-966) and submit them with the dissolution documents to the Department of Revenue; attach the shareholder minutes adopting the plan and the certificate of dissolution. (official source)
Worth knowing
- Indiana's dissolution sequence is Secretary of State first: file Articles of Dissolution, receive the Certificate of Dissolution, and only then file IT-966 and BC-100 with the Department of Revenue.
- Officers and directors remain personally liable for distributions made before state and county tax liabilities are satisfied; a written clearance request within 30 days of filing IT-966 releases them (IC 6-8.1-10-9). Without one, the Department of Revenue has one year to assess.
- A Revocation of Dissolution filing (State Form 55341) exists if the corporation changes its mind.
- A Notice of Transfer in Bulk must be filed with the Department of Revenue if more than 50% of tangible personal property transfers to shareholders or creditors.
- All business owners must notify their county assessor's office about the closure (personal property tax).
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.