Form ROC-1, officially cataloged as State Form 52039 by the Indiana Department of Revenue, is a specialized state tax document created to notify tax authorities about leadership transitions within a registered company. Businesses operating in Indiana designate responsible corporate officers, partners, or organizational leaders who carry legal and financial responsibility for filing returns, remitting trust taxes, and maintaining compliant state tax accounts. Over time, businesses frequently experience management changes, such as executive resignations, retirements, appointments, title adjustments, or residential moves. Form ROC-1 provides the formal legal channel to document these modifications, capture vital taxpayer identification information, and substitute outgoing personnel with active leaders. Maintaining accurate leadership records with the state prevents missed delinquency notices, avoids misdirected legal correspondence, and ensures that former executives are not held personally liable for ongoing operational tax liabilities that arise after their departure.
How To File Form ROC-1
Filing Form ROC-1 requires careful preparation because state tax authorities require original signatures and physical paper processing to verify official changes.
Submission Guidelines And Mailing Address
Form ROC-1 cannot be filed through an online portal or electronic filing system. You may complete the fields digitally using a fillable form program, but the final document must be printed, physically signed by an authorized representative, and sent via postal mail to the tax administration division.
Send your completed and signed form to:
Indiana Department of Revenue, Tax Administration
P.O. Box 6197
Indianapolis, IN 46206-6197
For questions or assistance regarding officer updates, you can contact the Department of Revenue directly at (317) 233-4015.
Ineligibility And Federal Re-Registration Rules
Do not use Form ROC-1 if your company went through an ownership overhaul, restructuring, or entity change that required the Internal Revenue Service to issue a brand-new Federal Employer Identification Number. When a business receives a new federal identification number, it is legally considered a new taxpayer entity. In that scenario, you cannot simply update officer rosters; you must complete a full business tax registration with the state instead.
Preparatory Checklist
Before filling out the form, assemble the following records to prevent delays:
- Your nine-digit Federal Employer Identification Number.
- Your ten-digit Indiana Taxpayer Identification Number, including the location code if applicable.
- The official legal entity name and any registered trade name under which you operate.
- The primary business street address on file.
- The full legal name, Social Security number, corporate title, residential address, and official termination date for the departing officer.
- The full legal name, Social Security number, corporate title, residential address, and appointment start date for the incoming officer.
How To Complete Form ROC-1
Form ROC-1 is organized into four main functional parts: company background, prior officer history, replacement officer profile, and a legal affirmation statement. Complete every field accurately using black ink or standard digital typing.
Business Information
This section establishes the corporate identity of the enterprise requesting the record amendment.
Federal Identification Number (FEIN)
Enter the nine-digit federal employer identification number assigned to your company by the Internal Revenue Service. Verify that this number matches your federal returns, as an altered federal identity requires a full new business registration rather than this change form.
Indiana Taxpayer Identification Number (TID)
Provide your state taxpayer identification number assigned by the Indiana Department of Revenue. This number connects the request to your state sales, withholding, and corporate income tax accounts.
Legal Name of the Entity
Write the full legal name of the corporation, limited liability company, partnership, or organization exactly as registered with the Indiana Secretary of State.
Doing Business As Name (DBA)
List any fictitious business name, assumed name, or trade name under which the organization carries out transactions with the public. If your company operates strictly under its legal name, you may leave this space blank.
Street Address
Enter the physical street address of your primary headquarters or administrative location. A post office box is not sufficient for this primary business location entry.
City
Provide the city where the primary physical office is located.
State
Enter the standard two-letter state postal abbreviation for the business headquarters.
Zip Code
Record the complete postal routing code, including the five-digit code or nine-digit extended code.
Old Responsible Officer Information
Use this section to identify the individual who is resigning, stepping down, or transferring authority away from state tax administration matters.
Social Security No.
Enter the nine-digit Social Security number of the outgoing officer. Providing this number is legally mandatory under Indiana Code Section 4-1-8-1 to verify identity and properly clear tax administrative records.
Last Name, First Name, Middle Initial, Suffix
Record the complete legal name of the previous officer, listing the surname first, followed by the first name, middle initial, and any personal suffix such as Jr., Sr., or III.
Title
Specify the corporate or organizational post formerly held by this individual, such as President, Chief Executive Officer, Treasurer, General Partner, or Managing Member.
Address
Provide the complete residential street address of the outgoing official. Do not input the company address unless the individual actually resides at that location.
City
Write the city where the outgoing official resides.
State
Enter the two-letter state code for the departing individual’s residential address.
Zip Code
Fill in the five-digit or extended postal code corresponding to the departing individual’s home residence.
Effective Date
Enter the exact calendar date (month, day, and year) when this person officially stepped down, resigned, or ceased to hold administrative responsibility for company tax obligations.
New Responsible Officer Information
This section records the profile of the executive stepping into state tax oversight for the organization.
Social Security No.
Provide the nine-digit Social Security number of the newly designated leader. In accordance with Indiana Code Section 4-1-8-1, this personal identifier is mandatory; the state tax agency cannot link or validate executive tax responsibility without it.
Last Name, First Name, Middle Initial, Suffix
Enter the full legal name of the new officer, beginning with the surname, followed by the given name, middle initial, and any family suffix.
Title
Write the official management position held by the new individual, such as Corporate Officer, Vice President of Finance, Managing Director, or Chief Financial Officer.
Address
Enter the actual home street address of the incoming official. This ensures that official state communications can reach responsible leadership if business operations undergo sudden disruption.
City
State the residential city for the incoming officer.
State
Input the two-letter postal code for the state of residence.
Zip Code
Write the postal zip code corresponding to the new officer’s residential address.
Begin Date
State the effective calendar date (month, day, and year) when the new officer officially assumed management duties and tax administration responsibilities for the company.
Affirmation And Submitter Credentials
The bottom section serves as the legal declaration confirming that the reported personnel modifications are true, accurate, and authorized by the business.
Signature of the Person Submitting Changes
Apply an original, handwritten ink signature of the authorized representative who prepared or approved the update. Unsigned submissions will be rejected by the state.
Phone
Provide a direct daytime telephone number, including the area code, where tax agents can reach the submitter if questions arise regarding the officer update.
Printed Name of the Person Submitting Changes
Clearly write or type the full legal name of the authorized individual whose signature appears above.
Title
Indicate the company role or professional position of the person submitting the document, confirming their legal authority to modify corporate accounts.
Date
Record the date on which the form is signed and prepared for mailing.
Final Review Before Filing
Before placing your completed Form ROC-1 into the mail, run through this pre-submission checklist to prevent processing rejections:
- Confirm that your Federal Employer Identification Number matches your existing state account records and has not been superseded by a newly issued federal number.
- Ensure that the Indiana Taxpayer Identification Number contains the complete series of account digits.
- Check that Social Security numbers are entered for both the outgoing and incoming officers, as omission halts document processing.
- Verify that both the termination date for the departing officer and the commencement date for the new officer are filled in completely.
- Make sure that personal residential addresses, rather than corporate storefronts, are entered in both officer sections.
- Apply an original handwritten signature in the affirmation section along with a valid contact telephone number and current date.
- Retain a duplicate copy of the signed form in your company tax compliance records before mailing the original to the state tax department.