Verification of an established place of business in Indiana is required. An “established place of business” is a physical structure owned, leased, or rented by the registrant.
A Post Office Box Number or a Rural Route Number is not an acceptable business address for International Registration Plan (IRP) registration. A valid street address or an identifiable location within the State of Indiana such as “on County Road 26” or “one mile east of County Road 15” is an acceptable business address.
Already Have an Established Place of Business?
If you are a registrant that already has an established place of business in Indiana, you may have what’s called a base jurisdiction. This means that the only things you may have to provide the Indiana Department of Revenue's (DOR) IRP Unit are three current years of verified Indiana tax returns filed with an Indiana address. However, if you do not have records of Indiana tax returns, then you will need to provide further proof of an Indiana established place of business by following the same steps as a business with no residence. See requirements below.
Need to Establish Place of Business?
Indiana IRP Unit has requirements for establishing residency in Indiana if you are a new business to Indiana or a current business that does not have three years of verified Indiana tax returns filed with an Indiana address.
If you are a new/current business and are considered a Sole Proprietor, you will be required to provide DOR:
- Indiana CDL
- Filed Indiana income taxes
- Mortgage agreement or rental lease agreement
- Utilities (in registrant’s name or included in rental lease)
If you are a new/current business and are considered an LLC, LP, Partnership, or Corporation, you will be required to provide DOR:
- Filed Indiana income taxes
- Filed Federal SS4 Form with Indiana address of corporation
- Contract for legal partnership
- Commercial lease agreement
- Utilities (in name of corporation or included in rental lease)
In addition to the list above, three of the following are required:
- If the applicant is an individual, verification that his or her Commercial Driver’s License (CDL) is issued by Indiana;
- If the applicant is a corporation, verification that it is incorporated or registered to conduct business as a foreign corporation in Indiana;
- If the applicant is a corporation, verification that the principal owner is an Indiana resident;
- Verification that the applicant’s federal income taxes have been filed from an address in Indiana;
- Verification that the applicant has paid personal income taxes in Indiana;
- Verification that the applicant has paid real estate or personal property taxes in Indiana;
- Verification that the applicant receives utility bills in Indiana in his or her name and at his or her address;
- Verification that the applicant has vehicles titled in Indiana in its name;
- Other documentation that is evidence of the applicant’s legal residence in Indiana.
DOR reserves the right to request additional information to establish proof of residency.