Indiana: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Form and current rate statement in https://forms.in.gov/Download.aspx?id=16945
Franchise or privilege
Not verified
Franchise tax exists only for financial institutions: IC 6-5.5-2-1 imposes a franchise tax measured by apportioned income "for the privilege of exercising its franchise or the corporate privilege of transacting the business of a financial institution" (4.9% after 2022; Form FIT-20). No general…
Not verifiedEntity annual report
Yes
Biennial business entity report, due every two years during the month of the anniversary of formation (or of the anniversary month authority was granted for a foreign entity).
Return due date
Published rule
IC 6-3-4-3: later of the 15th day of the fourth month after year end or one month after the federal due date; DOR Bulletin #303 says the due date will generally be the 15th day of the fifth month (May 15 for calendar year 2025). Payment: 90% of tax due by the original due date; remaining tax and interest by the…
Extension
Not verified
Payment condition confirmed in https://forms.in.gov/Download.aspx?id=16945
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
IC 6-3-4-3: later of the 15th day of the fourth month after year end or one month after the federal due date; DOR Bulletin #303 says the due date will generally be the 15th day of the fifth month (May 15 for calendar year 2025). Payment: 90% of tax due by the original due date; remaining tax and interest by the…
- Entity report
Entity report
Biennial business entity report, due every two years during the month of the anniversary of formation (or of the anniversary month authority was granted for a foreign entity).
Email me the Indiana guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Indiana impose a corporate income tax?
Yes. The state agency publishes the applicable rate.
When is the Indiana corporate return due?
IC 6-3-4-3: later of the 15th day of the fourth month after year end or one month after the federal due date; DOR Bulletin #303 says the due date will generally be the 15th day of the fifth month (May 15 for calendar year 2025). Payment: 90% of tax due by the original due date; remaining tax and interest by the…
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