The Indiana Department of Revenue (DOR) has released the details of its upcoming Tax Amnesty program. This program will allow businesses or individuals with unpaid state taxes to pay up in exchange for relief from penalties, interest, and collection costs. Keep reading to learn more about the program's highlights.
A business or individual with outstanding tax debts for periods ending before Jan. 1, 2024, may be eligible to participate. Anyone who participated in the 2005 or 2015 amnesty program is not eligible.
Most taxes due to the DOR or Motor Carrier Services are eligible. Property taxes and unemployment taxes are not administered by the DOR and, therefore, are not part of the program.
Tax Amnesty will be available July 15, 2026, through Sept. 9, 2026. The taxes generally must be paid during this period, although a payment plan may be available to extend the deadline to June 7, 2027.
The DOR will waive penalties, interest, and collection costs for participating taxpayers, which could add up to significant savings.
Taxpayers may apply for Tax Amnesty by contacting either United Collection Bureau or the Indiana DOR (through the DOR’s INTIME portal). The DOR has an online lookup tool to help a taxpayer determine if they have eligible tax debts.
The DOR also has a voluntary disclosure program that runs year-round for taxpayers with certain unfiled taxes. The rules for eligibility and benefits differ slightly from those of the amnesty program, so a taxpayer should carefully compare the two programs before applying.
To see whether Indiana’s Tax Amnesty or Voluntary Disclosure may be right for you or your business, contact your GBQ advisor or a member of the GBQ State & Local Tax team.