Closing a Business Account

To close your business-tax accounts with the Indiana Department of Revenue, you must submit a Business Tax Closure Request, Form BC-100 to close the business's tax accounts.

The department 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

The department will not accept or process a BC-100 without the proper verification attached. If you do not have proper documentation, the department 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 the name of the business, the Indiana Tax Identification Number, the month closed, and the 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
Customer Service
P.O. Box 6197
Indianapolis, IN 46206-6197

Please note: Mailing AND faxing the form creates duplication and may slow down processing.

If you have any additional questions about closing a business-tax account, please call (317) 233-4015.