Annual Filing Requirements
Every profit corporation must file a business entity report every two years during the month of incorporation; the fee is $30 for paper filing or $22.44 for online electronic filing (credit card). Non-profits pay a $10 fee to file an annual entity report by paper or $7.14 by online electronic filing (credit card).
Biennial Report (E-File) - E-File Business Entity Report
Biennial Report - Business Entity Report Online Paper Filing
The first biennial report must be filed in the second year following the calendar year in which a corporation was incorporated, by the end of the anniversary month of incorporation. From then, a corporation must file a business entity report every two years during the month of incorporation.
Corporation Tax Returns
The corporate adjusted gross income tax is 8.5%.
Form IT-20 - 2014 Corporate Income Tax Forms (instructions)
Form IT-20S and IN K-1 - 2014 S Corporate Income Tax Forms (instructions)
Forms List - 20104Corporate Income Tax Forms
Any S corporation doing business in Indiana and deriving gross income from sources within Indiana must file an annual return, Form IT-20S, and information returns IN K-1 with the Department disclosing each shareholder's share of distributed and undistributed income. Attach the first four pages of the U.S. Income Tax Return for an S corporation, Form 1120S and Schedule M-3. Federal Schedules K-1 should not be attached, but must be made available for inspection upon request by the Department.
The annual tax return is due on or before the 15th day of the 4th month following the close of the corporation's tax year, or April 15th for calendar year filing.