Indiana · Payroll closure
Close an Indiana payroll tax account.
Indiana is unusually direct about what happens if you do nothing. If the account is not closed on INTIME and no BC-100 is filed, the Department of Revenue may keep sending bills for estimated taxes. Not reminders. Bills, on a business that has no income to estimate.
Last updated:
Who you are dealing with
Indiana Department of Revenue
- Handles:
- Business trust tax accounts, which includes withholding and sales tax on the same request
- System:
- INTIME
- Form:
- Close the accounts in INTIME, or Form BC-100, Indiana Business Tax Closure Request, faxed to 317-232-1021 or mailed to Indiana Department of Revenue, Customer Service, PO Box 6197, Indianapolis IN 46206-6197. Do not do both
- Phone:
- 317-232-2240, Monday to Friday 08:00 to 16:30 ET
Indiana Department of Workforce Development
- Handles:
- Unemployment insurance employer account
- System:
- Uplink Employer Self Service
- Form:
- State Form 46800, SUTA Account Termination or Transfer Request, filed within 30 days of the final decision to cease operations
Indiana Department of Workforce Development, payroll closure
State fee. $0. Neither agency charges to close an account. What can cost money is leaving it open, because estimated tax bills on a dormant account become real liabilities that have to be resolved.
Our fee. $180 per state, flat. State fees are passed through at cost.
When you have to close or cancel
The Workforce Development clock starts at the final decision to cease operations, not at the last payroll and not at dissolution. That is earlier than most states measure from, and it means the 30 days can be running while you are still winding down.
Final returns come first
Bring the trust tax filings current before or alongside the closure request, because an account closed with returns outstanding still carries the obligation. On the unemployment side, State Form 46800 handles both termination and transfer, so a sale uses the same document as a closure with a different selection.
How long it takes
Indiana does not publish a processing time. It does publish a deadline on the unemployment side, which is 30 days from the decision to cease operations, and that is the number worth watching.
What we do
We confirm which accounts are open, file any outstanding final returns, submit each cancellation, and follow up until every agency confirms in writing. You keep the client. We never email them.
Opening an account in another state instead? State payroll tax registration covers the withholding and unemployment accounts payroll software will not open.
What makes Indiana harder than average
- Estimated tax bills on a dead business. Indiana states plainly that if the account is not closed on INTIME or the BC-100 is not filed, the Department of Revenue may continue to send bills for estimated taxes. Most states send a notice asking for a return. Indiana sends a bill.
- Do not mail and fax the same form. The Department of Revenue says so explicitly, which usually means enough people have done it to cause a problem. Pick one route.
- Thirty days from the decision, not from the last payroll. State Form 46800 is due within 30 days of your final decision to cease operations. Businesses measuring from the last pay date or from dissolution are already late.
- One form covers termination and transfer. State Form 46800 handles a sale and a closure both. Selecting the wrong one in a sale can move an experience rating you did not mean to move.
Dissolving the company is not the same as closing the tax accounts
Articles of dissolution leave the withholding, unemployment, and sales tax accounts open, and those agencies keep expecting returns until each one is closed with them. That is the separate filing that stops the notices.
How Indiana compares
Every state closes them differently. The table compares Indiana with the other states we have documented, agency by agency.
For CPAs and bookkeepers
Send the state, the last payroll or sale date, and the account numbers. The written confirmations come back to you. We do not dissolve the company and we do not take over payroll.
Questions and answers
Why is Indiana billing me for tax on a business with no income?
Because the account is still open. The Department of Revenue states that if the account is not closed on INTIME and no BC-100 is filed, it may continue to send bills for estimated taxes. Closing the account is what stops it.
Can I both fax and mail the BC-100 to be safe?
No. Indiana specifically says not to mail and fax the form. Choose one, either fax to 317-232-1021 or mail to the Customer Service PO Box in Indianapolis.
When is the unemployment form due?
State Form 46800 is due within 30 days of your final decision to cease operations. That is measured from the decision, which is usually earlier than the last payroll and much earlier than dissolution.
Does BC-100 close my sales tax account too?
It can. BC-100 closes Indiana business trust tax accounts, which includes both sales tax and withholding, so both can go on the same request if both are ending.
What do you need from me to start?
The legal name and Taxpayer Identification Number, the DWD SUTA account number, the date operations ceased or the decision date, which tax accounts you hold, and whether this is a closure or a sale.
Also in Indiana
Agency details verified 2026-08-03
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.