Granular computing is a essential mathematical tool in artificial intelligence. An incomplete information system is an important model and its basic structures are information structures. This paper investigates information structures in an incomplete information system from granular computing viewpoint, i.e., information structures are viewed as granular structures. Information structures in an incomplete information system are first described through set vectors. Then, dependence between information structures is depicted, and information distance for calculating the difference between information structures is proposed. Next, properties of information structures in an incomplete information system are given. Finally, group and lattice characterizations of information structures in an incomplete information system are obtained. These results will be helpful for establishing a framework of granular computing in information systems.