An LLC or limited liability company is created in Indiana by filing State Form 49459, called Articles of Organization, with the Office of the Secretary of State. Unlike the state forms for creating a corporation, the use of this form is mandatory. The form can be downloaded from the Secretary of State's website for completion and filing, or it can be submitted online using the Business Entity Registration feature provided on the website (see Resources). The information you need for completing the form online or hard copy filing is the same.
Select a name for your LLC. Indiana Law requires that your LLC's name be different from any other business name on file with the secretary of state's office. The name for your LLC must also include the words "Limited Liability Company" or the abbreviation LLC or L.L.C.
Choose a registered agent for your LLC. The agent can be an individual person or company who agrees to receive legal documents that must be served on the LLC. Any individual person working for the LLC, including yourself, can act as registered agent at the LLC's principal location. Your LLC can also retain the services of another company to act as registered agent.
Select a date on which your LLC will be dissolved, unless you desire it to remain in existence in perpetuity until some action is taken to dissolve it.
Download State Form 49459 titled “Articles of Organization” from the Indiana Secretary of State's website. This form must be completed and filed with the Secretary of State’s office to create your LLC.
Complete the Articles of Organization: insert the name and principal office for your LLC in Article I; insert name and address for the registered agent in Article II; check the box in Article III to indicate either the date that your LLC will dissolve or that it will be "perpetual until dissolution;" check the box in Article IV to indicate either the LLC will be managed by "its members" or by "a manager or managers." Sign and date the articles at the bottom of the form and include your address.
Mail the completed Articles of Organization to the Corporations Division of the Secretary of State. You must include one copy of the articles and, as of November 2010, a check in the amount of $90 for the filing fee (see Resources).
Go to on the Business Entity Registration page of the Secretary of State's website, if you prefer to fill out the Articles of Organization form online. You will have to provide an email address in addition to all other information. As of November 2010, the fee for submitting the form online is $85, plus a credit card processing fee, for a total of $87.72.
- A written operating agreement governing the LLC, its manager and members is not required under Indiana law; however, certain provisions must be in writing to be effective. For example, Section 23-18-4-9 of the Indiana Code provides that a manager can only be subject to penalties or other consequences for failing to comply with an operating agreement if those items are specified in a written operating agreement.
- One of the primary benefits of forming an LLC is the favorable federal tax treatment. An LLC can be treated as a partnership for federal tax purposes to avoid paying taxes at the LLC level – all profits and losses pass through to the members.
- IN.gov: General Requirements for Starting Your Business - I-A-1-b. Unincorporated Entities
- Indiana General Assembly: Indiana Code Sections 23-18-2 to 23-18-2-13
- IN.gov: SOS New Business Entity Registration - FAQ
- Fukuda Law Firm: California Limited Liability Company Act - Tax Treatment
- Indiana General Assembly: Indiana Code Section 23-18-4-9