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
Customer Service
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.