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
Tax Administration Processing
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.