State guide

Start a private practice in Indiana.

Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.

Last checked Oct 18, 2026

Checked against official state sources, listed at the end of this guide

What each license may use in Indiana

For all four licenses, we confirmed: Professional corporation. A sole proprietorship works in every state and needs no company filing.

From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.

Counselors

LMHC

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Before you file: Hold an active Indiana license first: Articles of Incorporation for a professional corporation (State Form 4159) ask for each licensed shareholder's Indiana license number, at least one shareholder must be licensed in Indiana (IC 23-1.5-2-3(c)), and the directors and all officers other than the secretary and treasurer must be qualified persons (IC 23-1.5-2-4).

Licensing board: Indiana Behavioral Health and Human Services Licensing Board (IPLA)

Join the waitlist for your counseling practice

Marriage and family therapists

LMFT

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana Behavioral Health and Human Services Licensing Board (IPLA)

Join the waitlist for your marriage and family therapy practice

Social workers

LCSW

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana Behavioral Health and Human Services Licensing Board (IPLA)

Join the waitlist for your social work practice

Psychologists

Psychologist (HSPP endorsement optional)

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana State Psychology Board (IPLA)

Join the waitlist for your psychology practice

What the rules say, with citations

Counselors, Marriage and family therapists, Social workers: IC 23-1.5-2-3(a)(4) lets one or more health care professionals form a professional corporation, and IC 23-1.5-1-8 defines a health care professional as an individual licensed by a board listed in IC 25-0.5-11; IC 25-0.5-11-16 lists the Behavioral Health and Human Services Licensing Board. The corporate name must contain Professional Corporation, Professional Service Corporation or an abbreviation (IC 23-0.5-3-2). An ordinary LLC is marked check: IC 23-18-2-2(15) gives an Indiana LLC the power to provide professional services only "to the extent authorized by the licensing authority", and neither IC 25-23.6 nor 839 IAC 1 says whether the Behavioral Health and Human Services Licensing Board authorizes practice through an LLC. That board, through the Indiana Professional Licensing Agency, can answer. Indiana has no professional LLC statute (Title 23 has only Article 18, limited liability companies, and Article 18.1, series LLCs).

Psychologists: IC 23-1.5-2-3(a)(4) lets one or more health care professionals form a professional corporation, and IC 23-1.5-1-8 defines a health care professional as an individual licensed by a board listed in IC 25-0.5-11; IC 25-0.5-11-11 lists the State Psychology Board. The corporate name must contain Professional Corporation, Professional Service Corporation or an abbreviation (IC 23-0.5-3-2). An ordinary LLC is marked check: IC 23-18-2-2(15) gives an Indiana LLC the power to provide professional services only "to the extent authorized by the licensing authority", and neither IC 25-33 nor 868 IAC 1.1 says whether the State Psychology Board authorizes practice through an LLC. That board, through the Indiana Professional Licensing Agency, can answer. Indiana has no professional LLC statute (Title 23 has only Article 18, limited liability companies, and Article 18.1, series LLCs). The board's fee rule (868 IAC 1.1-12-1.5) still lists a $25 professional corporation registration application and a $20 biennial renewal, although the statutory registration sections (IC 23-1.5-2-9 through 23-1.5-2-11) are repealed; the State Psychology Board can say whether it still collects that fee.

Filing in Indiana

Filing office: Indiana Secretary of State, Business Services Division (INBiz)
Name search: Search business names
Registered agent: Required. The Articles forms require a registered agent name and Indiana address plus a principal office address (or a remote-business box with State Form 9900382). Owner can serve as agent if available at an Indiana street address during business hours.
Newspaper notice: We found no publication rule for the structures above.
Annual report: Required every two years. Every other year by the end of the month and day the business was formed. First report due two years after formation. Fee: $32. Some fee details unconfirmed Official page

Professional corporation

Form: Articles of Incorporation, Domestic Corporation (State Form 4159) with the 'Professional Corporations only' license section; existing corporations use Articles of Acceptance (Professional Act of 1983), State Form 13451, $30
State fee: $100, seen Oct 18, 2026
File online: Official filing page

Fee details

IC 23-0.5-9-1 sets $75 for electronic filing on INBiz and $100 on paper; State Form 4159 (R26 / 01-26) prints $100. INBiz may add a payment processing charge at checkout. The form asks for each licensed shareholder's profession and Indiana license number.

A year-one cost example for Indiana

This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.

Professional corporation
Item	Amount
State filing fee	$100
First annual report or yearly state feeThis state asks for a report every two years, so the first one may fall in year two. Not counted in the total.	$32 (not counted)
Known state costs in year one (not complete)	$100

Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.

Does not include state taxes unless a flat minimum is listed above.

Some details of these fees are unconfirmed. Read the fee notes in the filing section.

State taxes and local licenses

No franchise or gross receipts tax on a small LLC was found in the Department of Revenue small business handbook. Most services are exempt from Indiana sales tax; only a few services (telecom, cable, delivery and similar) are taxable, so counseling sessions should not carry sales tax. Business Tax Application (BT-1) via INBiz is used to register for any DOR tax accounts. Income tax form depends on how the business is organized; a PC taxed as a C corporation would pay Indiana corporate income tax, while LLCs and S corporations pass income through. Counseling-specific exemption not stated verbatim in the handbook.

State tax information More tax information

City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.

Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.

The order of tasks in Indiana

The order below follows the rules we found for Indiana. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.

Read your board's rules on practicing through a company
Your Indiana licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Indiana Behavioral Health and Human Services Licensing Board (IPLA)Indiana State Psychology Board (IPLA)
Get the board approval the state asks for, then file
Boards ask for different things, so follow the one for your license.
- Counselors, Marriage and family therapists, Social workers, Psychologists: Hold an active Indiana license first: Articles of Incorporation for a professional corporation (State Form 4159) ask for each licensed shareholder's Indiana license number, at least one shareholder must be licensed in Indiana (IC 23-1.5-2-3(c)), and the directors and all officers other than the secretary and treasurer must be qualified persons (IC 23-1.5-2-4).
Search for your business name
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
State name search
Pick a registered agent
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
File with Indiana Secretary of State, Business Services Division (INBiz)
Use the form and fee for the structure you chose, listed above.
State filing office
Get your EIN from the IRS
It is free. Apply only on irs.gov, after the state approves your filing.
IRS: get an EIN
Check or get your NPI
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
NPPES
Open a business bank account
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Check your city and county
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Calendar your reports and taxes
Put your every-two-years report and any state taxes on your calendar so your company stays in good standing.
State tax information More tax information

What we could not verify

Structure answers to confirm with your board

Counselors: LLC. Ask Indiana Behavioral Health and Human Services Licensing Board (IPLA).
Marriage and family therapists: LLC. Ask Indiana Behavioral Health and Human Services Licensing Board (IPLA).
Social workers: LLC. Ask Indiana Behavioral Health and Human Services Licensing Board (IPLA).
Psychologists: LLC. Ask Indiana State Psychology Board (IPLA).

Open questions

Does the Behavioral Health and Human Services Licensing Board authorize counselors, marriage and family therapists and social workers to practice through an ordinary LLC under IC 23-18-2-2(15)? The board, through the Indiana Professional Licensing Agency, can answer.
Does the State Psychology Board authorize psychologists to practice through an ordinary LLC under IC 23-18-2-2(15)? The board, through the Indiana Professional Licensing Agency, can answer.
Is the $25 professional corporation registration fee in 868 IAC 1.1-12-1.5 still collected now that IC 23-1.5-2-9 through 23-1.5-2-11 are repealed? The State Psychology Board can confirm.
Indiana income tax treatment of a professional corporation and any local business personal property filing can be confirmed with the Indiana Department of Revenue and the county assessor.

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Sources and last check

Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.

We checked these facts against the official sources listed below, including the state filing office and the licensing boards.

See a mistake? Email us a correction. Please do not include any client or personal information.

Back to the national guide

What each license may use in Indiana

For all four licenses, we confirmed: Professional corporation. A sole proprietorship works in every state and needs no company filing.

From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.

Counselors

LMHC

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana Behavioral Health and Human Services Licensing Board (IPLA)

Join the waitlist for your counseling practice

Marriage and family therapists

LMFT

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana Behavioral Health and Human Services Licensing Board (IPLA)

Join the waitlist for your marriage and family therapy practice

Social workers

LCSW

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana Behavioral Health and Human Services Licensing Board (IPLA)

Join the waitlist for your social work practice

Psychologists

Psychologist (HSPP endorsement optional)

LLC: Confirm with your board
PLLC: Not available
Professional corporation: Yes

Licensing board: Indiana State Psychology Board (IPLA)

Join the waitlist for your psychology practice

What the rules say, with citations

Filing in Indiana

Filing office

Indiana Secretary of State, Business Services Division (INBiz)

Name search

Search business names

Registered agent

Required. The Articles forms require a registered agent name and Indiana address plus a principal office address (or a remote-business box with State Form 9900382). Owner can serve as agent if available at an Indiana street address during business hours.

Newspaper notice

We found no publication rule for the structures above.

Annual report

Required every two years. Every other year by the end of the month and day the business was formed. First report due two years after formation. Fee: $32. Some fee details unconfirmed Official page

Professional corporation

Form: Articles of Incorporation, Domestic Corporation (State Form 4159) with the 'Professional Corporations only' license section; existing corporations use Articles of Acceptance (Professional Act of 1983), State Form 13451, $30
State fee: $100, seen Oct 18, 2026
File online: Official filing page

Fee details

A year-one cost example for Indiana

Professional corporation
Item	Amount
State filing fee	$100
First annual report or yearly state feeThis state asks for a report every two years, so the first one may fall in year two. Not counted in the total.	$32 (not counted)
Known state costs in year one (not complete)	$100

Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.

Does not include state taxes unless a flat minimum is listed above.

Some details of these fees are unconfirmed. Read the fee notes in the filing section.

State taxes and local licenses

State tax information More tax information

City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.

Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.

The order of tasks in Indiana

The order below follows the rules we found for Indiana. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.

Read your board's rules on practicing through a company

Your Indiana licensing board can add its own rules to the state's business law. Read them for your license before you file anything.

Indiana Behavioral Health and Human Services Licensing Board (IPLA)Indiana State Psychology Board (IPLA)

Get the board approval the state asks for, then file

Boards ask for different things, so follow the one for your license.

Counselors, Marriage and family therapists, Social workers, Psychologists: Hold an active Indiana license first: Articles of Incorporation for a professional corporation (State Form 4159) ask for each licensed shareholder's Indiana license number, at least one shareholder must be licensed in Indiana (IC 23-1.5-2-3(c)), and the directors and all officers other than the secretary and treasurer must be qualified persons (IC 23-1.5-2-4).

Search for your business name

Check that no one in the state already has the name, and follow the state's name rules for professional practices.

State name search

Pick a registered agent

The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.

File with Indiana Secretary of State, Business Services Division (INBiz)

Use the form and fee for the structure you chose, listed above.

State filing office

Get your EIN from the IRS

It is free. Apply only on irs.gov, after the state approves your filing.

IRS: get an EIN

Check or get your NPI

You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.

NPPES

Open a business bank account

Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.

Check your city and county

Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.

Calendar your reports and taxes

Put your every-two-years report and any state taxes on your calendar so your company stays in good standing.

State tax information More tax information

What we could not verify

Structure answers to confirm with your board

Counselors: LLC. Ask Indiana Behavioral Health and Human Services Licensing Board (IPLA).
Marriage and family therapists: LLC. Ask Indiana Behavioral Health and Human Services Licensing Board (IPLA).
Social workers: LLC. Ask Indiana Behavioral Health and Human Services Licensing Board (IPLA).
Psychologists: LLC. Ask Indiana State Psychology Board (IPLA).

Open questions

Does the Behavioral Health and Human Services Licensing Board authorize counselors, marriage and family therapists and social workers to practice through an ordinary LLC under IC 23-18-2-2(15)? The board, through the Indiana Professional Licensing Agency, can answer.
Does the State Psychology Board authorize psychologists to practice through an ordinary LLC under IC 23-18-2-2(15)? The board, through the Indiana Professional Licensing Agency, can answer.
Is the $25 professional corporation registration fee in 868 IAC 1.1-12-1.5 still collected now that IC 23-1.5-2-9 through 23-1.5-2-11 are repealed? The State Psychology Board can confirm.
Indiana income tax treatment of a professional corporation and any local business personal property filing can be confirmed with the Indiana Department of Revenue and the county assessor.