Child Care / Day Care Permits & Licenses in Fishers, IN

Applies to sole proprietors and partners in pass-through entities like LLCs. Child care business owners must file Form 1040-ES quarterly if self-employment income exceeds threshold. This is a federal obligation on the individual, not the LLC.

Multi-member LLCs are treated as partnerships for federal tax purposes and must file Form 1065. Single-member LLCs are disregarded entities and report income on owner’s Form 1040. Child care LLCs with multiple members must comply. See IRS Rev. Rul. 88-76.

All child care centers in Indiana must be licensed unless exempt under IC 31-27-1-6 (e.g., religious-exempt facilities). Requirements include staff background checks, facility safety, staff-to-child ratios, and curriculum standards. Inspections are routine. Apply via DCS online portal or local office.

Local zoning boards enforce residential/commercial district rules; home-based care often requires special exception or variance

Indianapolis requires General Business License; many counties do not. Confirm with specific county clerk.

Indianapolis Zoning Ordinance § 61-404 allows child care homes with conditions (traffic, parking, signage limits)

Must comply with Indiana Building Code (675 IAC 14/Article 50 for child care occupancy)

Required Certificate of Occupancy includes fire inspection; annual re-inspection for licensed facilities

Local health departments conduct pre-operational sanitation inspections per 410 IAC 7-24

Issued after zoning, building, fire, and health approvals; verifies code compliance

Indianapolis Zoning Ordinance Chapter 73 regulates sign size, lighting, placement

Required for all employers with one or more employees in Indiana, including part-time and minor employees. Sole proprietors without employees are exempt. Coverage must be obtained through a licensed insurer or approved self-insurance program.

While not mandated by statute directly, the Indiana Department of Health requires licensed child care providers to have liability insurance as a condition of licensure under 410 IAC 7-1-5. Minimum recommended coverage is $1 million per occurrence. This is treated as a de facto requirement for licensed providers.

Required for all LLCs. Annual report separate requirement below.

Applies to all domestic LLCs. Online filing recommended.

Most commercial day cares qualify as centers. See IC 12-17.2-4 for full requirements.

Smaller operations may qualify. Prerequisites include background checks, training, home inspection.

Alternative to standard licensing for faith-based programs.

Required if using trade name/DBA. Search availability first.

Applies if charging for child care supplies/meals. File via INTIME portal.

Child care services are generally exempt from Indiana sales tax when provided as part of licensed child care. However, sales of items such as prepared food, beverages, or school supplies may be taxable. Registration required if any taxable sales occur. See Indiana Code 6-2.5-5-27(b)(12) for exemption details.

Required for all employers in Indiana who withhold state income tax from employee wages. Must register via IN.gov DOR portal. Applies to LLCs with employees regardless of child care type.

Applies to all employers with one or more employees. Child care LLCs must register even if only employing part-time staff. Registration required through DWD Employer Portal.

LLCs are pass-through entities; income flows to owners' Indiana individual income tax returns (Form IT-40). While the LLC itself does not pay state income tax, owners must report income and pay tax. The LLC may need to file Form IT-60 if non-resident members are involved. Not a direct tax on the LLC, but a compliance obligation stemming from its structure.

Many Indiana counties (e.g., Marion, Allen, Hamilton) impose a local income tax on businesses. Rates and filing requirements vary. Child care businesses structured as LLCs must register locally if operating within such jurisdictions. Verify with county auditor or revenue office. See IC 6-3.1-10 for local tax authority.

Required for all LLCs with employees. Also recommended for all LLCs to open bank accounts and maintain liability protection. Apply online via IRS.gov. Not a tax, but a prerequisite for tax compliance.

Indiana does not impose a franchise tax or gross receipts tax on LLCs. Corporate income tax applies only to C corporations and S corporations. LLCs are exempt from this tax. Confirmed under IC 6-3-1-1 and DOR guidance.

All child care facilities, whether public or private, must comply with ADA Title III. This includes physical accessibility (e.g., entrances, restrooms), program accessibility, and policies for children/staff with disabilities. Guidance specifically addresses child care settings.

A $10,000 surety bond is required under 410 IAC 7-1-5(b)(1) for all licensed child care facilities. This bond ensures compliance with state regulations and protects the public. The bond must be issued by a surety company licensed in Indiana.

Indiana law mandates minimum liability coverage of $25,000 for bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25) for all motor vehicles registered to a business. Applies only if the child care business owns or leases vehicles used for transportation of children.

Not legally required by Indiana law or child care regulations. However, it is strongly recommended for protection against claims of negligence, supervision failure, or improper discipline. Not a condition of licensure.

Not specifically required by Indiana for child care providers. However, if the business sells physical products (e.g., crafts, snacks), general liability insurance typically covers product-related claims. No separate statutory mandate exists.

Only applicable if the child care facility serves alcohol, which is highly unlikely and generally prohibited in child care settings. No child care license would permit alcohol service. Thus, this is not a practical requirement for standard child care operations.

Even single-member LLCs without employees may apply for an EIN voluntarily for banking or licensing purposes. However, it is mandatory if the business withholds taxes or files employment, excise, or alcohol/tobacco/firearms returns.

By default, a multi-member LLC is taxed as a partnership and must file Form 1065. A single-member LLC is disregarded unless electing corporate status. Child care businesses may also collect and remit state sales tax on certain items, but no federal sales tax applies.

Child care providers must comply with OSHA’s General Duty Clause and applicable standards (e.g., hazard communication, bloodborne pathogens, emergency action plans). OSHA does not cover self-employed individuals with no employees.

All individuals seeking employment or volunteer service in a licensed child care facility must undergo a criminal background check through an approved vendor (e.g., IdentoGO). Results must be submitted to DCS. Checks are valid for two years.

Under the Toxic Substances Control Act (TSCA), any child care facility in a pre-1978 building must provide lead-based paint disclosure. Renovations disturbing more than 6 sq ft of painted surfaces require use of EPA-certified renovators.

Child care providers must avoid deceptive advertising (e.g., false claims about accreditation, staff qualifications, or capacity). Applies to websites, brochures, and social media. FTC enforces truth-in-advertising rules under Section 5 of the FTC Act.

Covers minimum wage ($7.25/hr federally), overtime (1.5x regular rate after 40 hrs), recordkeeping, and youth employment rules. Child care workers are non-exempt under FLSA. Indiana follows federal standards.

Provides eligible employees (12 months, 1,250 hrs) up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small child care LLCs in Indiana will not meet the 50-employee threshold.

All employers, including child care LLCs, must verify identity and work authorization using Form I-9. E-Verify is not federally mandated unless contracting with federal agencies.

Federal requirements are generally channeled through state agencies. Participation in federal subsidy programs triggers reporting on enrollment, health and safety, staff qualifications, and financial use. Not mandatory for private pay-only providers.

Requires use of approved curriculum, health screenings, parent engagement, and staff qualifications. Monitored through federal reviews.

Must follow USDA meal patterns, maintain daily logs, and allow for monitoring.

All LLCs registered in Indiana must file an annual report with the Secretary of State each year on the anniversary of the formation date. This is a mandatory requirement for maintaining good standing.

All child care facilities, including licensed centers and group homes, must renew their license annually with the Indiana Department of Health. The renewal application must be submitted before expiration. Fees are subject to change; check IDOH for updates.

Child care facilities must undergo fire safety inspections by the local fire authority or IDHS. Inspection includes review of exits, fire extinguishers, smoke detectors, and evacuation plans. Follow-up inspections may be required if violations are found.

The Indiana Department of Health conducts annual inspections of child care facilities to ensure compliance with sanitation, food handling, diapering, and infectious disease control standards.

Local building departments inspect for compliance with state building codes, including egress, electrical safety, and structural integrity. Requirements vary by county or city.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. Form 940 (Federal Unemployment Tax) is filed annually. Late filings incur penalties.

Employers must file Form WH-1 and remit withheld state income tax. Filing frequency is determined by the amount withheld. Register with DOR for electronic filing.

Child care providers typically do not collect sales tax on care services, but may if selling food, merchandise, or other taxable goods. Registration required if applicable.

All child care staff must complete 12 hours of annual training, including current CPR and first aid certification. At least 6 hours must be in child care-related topics. Documentation must be retained.

Required records include attendance, medication administration, incident reports, staff training, and emergency drills. Must be available for inspection. Retain for minimum of 3 years.

Required postings include current child care license, staff training records (summary), emergency procedures, and parent policies. Additional federal labor law posters required if employees are present.

Required posters include Fair Labor Standards Act (FLSA), OSHA Safety, Equal Employment Opportunity (EEO), and Family and Medical Leave Act (FMLA). Available for free download from DOL website.

Child care facilities must comply with local zoning laws. Some areas require special use permits. Operators should verify ongoing compliance, especially after any renovation or expansion.

Facilities must conduct and document monthly fire drills and two tornado drills per year. Evacuation plans must be practiced and records maintained for inspection.