Summary: Indiana’s 2026 Tax Amnesty program runs July 15 through Sept. 9, 2026, and gives eligible taxpayers the opportunity to resolve certain past-due Indiana tax liabilities with penalties, interest, and collection fees waived. This article explains eligibility requirements, qualifying tax periods, payment plan rules, participation steps, and key considerations before the deadline.

Indiana’s Tax Amnesty 2026 program is now open. This limited-time program allows eligible resident and nonresident individuals and businesses to resolve certain past-due Indiana tax liabilities with related penalties, interest, and collection fees waived.

The program runs from July 15 through Sept. 9, 2026, and is being administered by the Indiana Department of Revenue (DOR) in partnership with United Collection Bureau (UCB). Amnesty applies to specific Indiana tax liabilities, including individual income tax, corporate income tax, sales tax, and other listed taxes administered by the DOR or Motor Carrier Services, for tax periods ending before Jan. 1, 2024.

What Are the Eligibility Requirements for Indiana Tax Amnesty?

To successfully participate, eligible taxpayers must ensure all required Indiana tax filings are current and either pay eligible liabilities in full or establish a payment plan during the amnesty period. Any amnesty payment plan must be paid in full by June 7, 2027. Taxpayers that previously participated in Indiana’s 2005 or 2015 tax amnesty programs are not eligible to participate in this year’s amnesty.

What Are the Benefits of Participating in Indiana Tax Amnesty?

Participating in the program can provide significant benefits. Taxpayers who successfully complete amnesty will have related penalties, interest, and collection fees waived by the DOR. Eligible taxpayers who do not participate may face additional penalties on qualifying liabilities in addition to the general penalty and interest provisions. Taxpayers should also review any liabilities under appeal or protest because paying a liability through amnesty may affect their appeal or protest rights for that liability.

How To Participate in Indiana Tax Amnesty

Eligible taxpayers should receive notification from the DOR or the department’s collection vendor, UCB, identifying amnesty-eligible liabilities and providing information needed to participate in the program, including an Amnesty Case ID. Taxpayers can also check eligibility by logging in to INTIME and using the new amnesty eligibility tool.

For more information and additional resources, see the Indiana DOR’s Tax Amnesty 2026 page.

How KSM Can Help

If Indiana Tax Amnesty 2026 may benefit you or your business, KSM can help review eligibility, evaluate potentially qualifying tax periods and liabilities, and assess any required filings or account issues. Because the program is available only for a limited time, taxpayers should begin the review process early to allow time to resolve filing, account access, or payment-plan issues before the Sept. 9 deadline.

For assistance with or more information about Indiana’s Tax Amnesty 2026 program, connect with your KSM advisor or fill out the form below.