Closing a Business Account
To close your business-tax accounts with the Indiana Department of Revenue (DOR), you must submit a Business Tax Closure Request, Form BC-100.
DOR requires documentation to verify the business closure. You must include one or more of the following:
- Minutes of the final board of directors meeting
- Records of bank accounts closed
- Articles of dissolution
- Notarized statement of dissolution from an officer of the business
- Final utility bills
- Proof of dissolution filed with the Internal Revenue Service
- Books and records
- Other pertinent information
DOR will not accept or process a BC-100 without the proper verification attached.
If you do not have proper documentation, DOR will accept a notarized signature of a responsible officer on the BC-100 form or a notarized statement from a responsible officer on business letterhead that includes:
- Name of the business
- Indiana Tax Identification Number
- Month closed
- Tax type
Closing a tax account requires a separate BC-100 for each location to be closed.
Please send the completed form and documentation by fax to (317) 232-1021 or mail to:
Indiana Department of Revenue
P.O. Box 6197
Indianapolis, IN 46206-6197
DO NOT mail AND fax this form. Duplication of information may slow down processing.
If you have any additional questions about closing a business-tax account, you may call 317-233-4015, Monday through Friday, 8 a.m. - 4:30 p.m. EST.