Key Takeaways
- Indiana does NOT offer a PLLC as a distinct entity type — Indiana does not create a distinct "Professional Limited Liability Company" entity type. Indiana Code Article 18 (the LLC Act) simply allows a standard LLC to render professional services "to the extent authorized by the licensing authority" for that profession — there's no separate PLLC filing category, form, or name designator. Licensed professionals in Indiana instead choose between a plain LLC (Ind. Code Art. 18) or a Professional Corporation under Ind. Code Art. 1.5, with the specific licensing authority for their profession — for example, the Indiana Supreme Court for attorneys — controlling which form is available and what conditions apply.
- Indiana does not require licensing board pre-approval as a condition of filing
- This isn't governed by a PLLC multi-discipline rule since Indiana doesn't have a PLLC. Whether a licensed professional can combine services with another profession under one entity is a case-by-case question for the specific licensing authorities involved, not something the LLC Act itself addresses.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Indiana — an attorney, physician, engineer, or similar occupation — you might expect to form a "PLLC," but Indiana doesn't actually have one. Indiana licensed professionals form either a standard LLC or a Professional Corporation instead, with the specific licensing authority for their profession controlling eligibility.
This guide covers exactly what Indiana licensed professionals actually use in 2026 — why the "PLLC" you may have seen referenced elsewhere doesn't exist under current Indiana law, the standard $95 LLC filing cost, and how liability protection works for licensed professionals using either entity structure.
What Is a Indiana PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
No. Indiana does not create a distinct "Professional Limited Liability Company" entity type. Indiana Code Article 18 (the LLC Act) simply allows a standard LLC to render professional services "to the extent authorized by the licensing authority" for that profession — there's no separate PLLC filing category, form, or name designator. Licensed professionals in Indiana instead choose between a plain LLC (Ind. Code Art. 18) or a Professional Corporation under Ind. Code Art. 1.5, with the specific licensing authority for their profession — for example, the Indiana Supreme Court for attorneys — controlling which form is available and what conditions apply.
Who Needs a PLLC in Indiana?
Because Indiana has no PLLC, there's no profession-by-profession PLLC mandate. Attorneys, physicians and other medical professionals, engineers, architects, veterinarians, and CPAs simply form a standard LLC or a Professional Corporation instead, whichever their specific licensing authority permits. Attorneys, for instance, may choose among an LLC (Ind. Code Art. 18), a Professional Corporation (Ind. Code Art. 1.5), or an LLP (Ind. Code Art. 23-4-1), all subject to the Indiana Supreme Court's authority over the practice of law.
A plain LLC is actually the default and most common choice for Indiana's licensed professionals, since there's no separate PLLC category to opt into. The Professional Corporation route under Ind. Code Art. 1.5 remains available as an alternative for professions whose licensing authority prefers or requires it.
Who Can Own a Indiana PLLC?
Ownership eligibility is governed entirely by the specific licensing authority for the profession, not by a uniform statewide PLLC ownership statute — because none exists. For attorneys, the Indiana Supreme Court's rules control who can hold an interest in a law firm entity, regardless of whether it's organized as an LLC or a Professional Corporation.
This isn't governed by a PLLC multi-discipline rule since Indiana doesn't have a PLLC. Whether a licensed professional can combine services with another profession under one entity is a case-by-case question for the specific licensing authorities involved, not something the LLC Act itself addresses.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
An Indiana LLC used by a licensed professional shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper, exactly as it would if a PLLC existed.
Indiana doesn't impose a general malpractice-insurance mandate tied to entity formation for most professions. Since there's no PLLC filing to condition on insurance, any coverage requirement comes from the specific licensing authority's own rules rather than from Indiana's business-entity statutes.
How Is a Indiana PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Indiana has a flat personal income tax (3.05% as of the 2025 tax year, plus county income taxes that vary by county), so an Indiana LLC's pass-through profit used by a licensed professional is taxed at that rate at the state level, on top of federal income and self-employment tax.
Indiana LLCs — including those used by licensed professionals — file a Business Entity Report every other year with a $32 fee (online), due by the end of the anniversary month; there's no separate PLLC fee since no such entity exists.
Older guidance and some third-party filing sites still describe Indiana as offering a distinct "PLLC" entity — that's outdated or simply incorrect. Indiana Code Article 18 does not create a separate PLLC filing category; licensed professionals use a standard LLC or a Professional Corporation instead.
How to Set Up Your Indiana PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Because Indiana has no PLLC, there's no profession-by-profession PLLC mandate. Attorneys, physicians and other medical professionals, engineers, architects, veterinarians, and CPAs simply form a standard LLC or a Professional Corporation instead, whichever their specific licensing authority permits. Attorneys, for instance, may choose among an LLC (Ind. Code Art. 18), a Professional Corporation (Ind. Code Art. 1.5), or an LLP (Ind. Code Art. 23-4-1), all subject to the Indiana Supreme Court's authority over the practice of law.
Step 2 — Get licensing board sign-off if required.
There's no licensing-board approval step tied to entity filing because there's no PLLC to approve. Indiana's INBiz system files a standard LLC's Articles of Organization the same way for a licensed professional as for any other business — licensure itself is governed separately by the professional's licensing authority (for attorneys, the Indiana Supreme Court, which charges a $50 annual renewal fee under Admission and Discipline Rule 27). Since there's no PLLC-specific filing, there's no board-approval sequencing to plan around — you file your Articles of Organization with INBiz like any Indiana LLC, typically processed in under a business day online, and separately maintain your professional license and any registration your licensing authority requires.
Step 3 — File your formation documents.
Indiana does not create a distinct "Professional Limited Liability Company" entity type. Indiana Code Article 18 (the LLC Act) simply allows a standard LLC to render professional services "to the extent authorized by the licensing authority" for that profession — there's no separate PLLC filing category, form, or name designator. Licensed professionals in Indiana instead choose between a plain LLC (Ind. Code Art. 18) or a Professional Corporation under Ind. Code Art. 1.5, with the specific licensing authority for their profession — for example, the Indiana Supreme Court for attorneys — controlling which form is available and what conditions apply.
Step 4 — Appoint a registered agent.
Indiana calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Ownership eligibility is governed entirely by the specific licensing authority for the profession, not by a uniform statewide PLLC ownership statute — because none exists. For attorneys, the Indiana Supreme Court's rules control who can hold an interest in a law firm entity, regardless of whether it's organized as an LLC or a Professional Corporation.
Step 6 — Address malpractice insurance requirements.
Indiana doesn't impose a general malpractice-insurance mandate tied to entity formation for most professions. Since there's no PLLC filing to condition on insurance, any coverage requirement comes from the specific licensing authority's own rules rather than from Indiana's business-entity statutes.
Step 7 — Handle ongoing state compliance.
Indiana LLCs — including those used by licensed professionals — file a Business Entity Report every other year with a $32 fee (online), due by the end of the anniversary month; there's no separate PLLC fee since no such entity exists. Indiana has a flat personal income tax (3.05% as of the 2025 tax year, plus county income taxes that vary by county), so an Indiana LLC's pass-through profit used by a licensed professional is taxed at that rate at the state level, on top of federal income and self-employment tax.
Step 8 — Watch for Indiana-specific PLLC traps.
The single most important thing to know about Indiana is that it does not have a PLLC. If you're comparing Indiana to states like Florida or Illinois that have a distinct PLLC filing, don't expect an equivalent here — Indiana licensed professionals use a standard LLC (the more common choice) or a Professional Corporation, with the specific licensing authority for their profession, not a PLLC statute, controlling eligibility and conditions.
Where LLC Attorney Fits In
LLC Attorney doesn't form Indiana PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Indiana LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Indiana PLLC?
Talk to an attorney before forming your Indiana entity if you assumed a "PLLC" was available and need help choosing between a plain LLC and a Professional Corporation instead, if your licensing authority imposes specific ownership or governance conditions you're unsure how to satisfy, or if you're an attorney weighing an LLC against a Professional Corporation or LLP for your practice.
Is Indiana a State Where PLLC Formation Is More Complex?
Indiana is complex in a different way than states with extra filing steps — the complexity here is that Indiana simply doesn't have the entity type many licensed professionals assume it does. If you've seen references to an "Indiana PLLC" elsewhere, that's not accurate to current Indiana law. The real decision for an Indiana licensed professional is choosing between a plain LLC and a Professional Corporation, and confirming with your specific licensing authority (the Indiana Supreme Court for attorneys, or the relevant board for other professions) which structure and conditions apply to you.
How LLC Attorney Can Help Indiana Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Indiana rules right — here's what we do offer.
- Standard LLC or corporation formation in Indiana, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Indiana.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Indiana Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Indiana, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
No. Indiana does not offer a PLLC as a distinct entity type. Licensed professionals in Indiana instead use either a standard LLC (Ind. Code Art. 18) or a Professional Corporation (Ind. Code Art. 1.5), with the profession's specific licensing authority controlling eligibility.
Because Indiana has no PLLC, there's no profession-by-profession PLLC requirement. Attorneys, physicians, engineers, architects, veterinarians, and CPAs simply form a standard LLC or a Professional Corporation instead, per their licensing authority's rules.
There's no licensing-board approval tied to entity filing in Indiana, because there's no PLLC to approve. INBiz files a standard LLC's Articles of Organization the same way regardless of profession; licensure itself is handled separately by the professional's licensing authority.
Indiana's standard LLC filing fee applies — $95 online or $100 by mail — since there's no separate PLLC fee (Indiana doesn't have a PLLC entity type).
Ownership eligibility for a licensed professional's Indiana LLC is governed by that profession's specific licensing authority, not by a uniform PLLC ownership statute, because Indiana doesn't have one.
This isn't governed by a PLLC rule in Indiana since no PLLC exists. Combining professions under one entity is a case-by-case question for the relevant licensing authorities, not something the LLC Act itself addresses.
An Indiana LLC used by a licensed professional shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional.
Indiana doesn't impose a general malpractice-insurance mandate tied to entity formation. Any insurance requirement comes from the specific licensing authority's own rules, not from a PLLC statute, since Indiana doesn't have one.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Indiana or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.