The Indiana Department of Revenue (DOR) is offering a tax amnesty program through September 9, 2026, that allows individuals and businesses to pay outstanding Indiana tax liabilities and receive a full waiver of all related penalties, interest, and collection fees.
Indiana has already mailed amnesty case letters to many taxpayers that are showing eligible tax liabilities, but most taxpayers with an outstanding Indiana liability are eligible.
Deadline
The amnesty window runs from July 15 through September 9, 2026. To receive the full waiver of penalties, interest, and collection fees, you must either pay the balance in full by that date or establish a payment plan by September 9. Payment plans must be paid in full by June 7, 2027 — no extensions are available for any reason.
Who Is Eligible
Liabilities for all Indiana state listed taxes for tax periods ending before January 1, 2024, are eligible. Individuals and businesses that participated in either the 2005 or 2015 Indiana amnesty programs are not eligible.
Indiana residency is not required — any taxpayer with an Indiana filing obligation may participate.
How to Check If You Have Eligible Liabilities
Indiana has made an eligibility tool available at intime.dor.in.gov that allows you to check whether you have liabilities eligible for amnesty without needing to log in or create an account. To apply for amnesty, however, you will need to log in or create an INTIME account.
To use the tool you without logging into INTIME, will need your business name or last name, your FEIN, TID, or Social Security number, and one item to validate your account — such as a recent payment amount, a return line item, an amnesty case ID from a DOR or UCB letter, or a letter ID from prior DOR correspondence.
Important Note for Non-Filers
Even if the tool shows no eligible liabilities, any outstanding unfiled returns are still eligible for amnesty. Liabilities do not appear in Indiana's system until a return has been filed and processed.
If you have unfiled Indiana returns for periods prior to January 1, 2024, it is important to file those outstanding returns as soon as possible given the September 9 deadline. Indiana has indicated that taxpayers should allow approximately two weeks after filing for the return to appear in INTIME to update the eligibility status for returns that have not been already filed.
Should you have questions about whether you or your business may have eligible liabilities, or if you would like assistance reviewing your Indiana filing history, please contact your Rudler, PSC advisor at 859-331-1717.
RUDLER, PSC CPAs and Business Advisors
This e-Tip is presented by The Team at Rudler, PSC.
If you would like to discuss your particular situation, contact us at 859-331-1717.
Mark Benson, CPA, CVA
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