The Indiana Department of Revenue is administering a Tax Amnesty 2026 program from July 15, 2026 through September 9, 2026. The program provides a limited-time opportunity to pay eligible outstanding tax liabilities and receive a waiver of related penalties, interest, and collection fees.
Eligible liabilities generally include taxes administered by the Department of Revenue or Motor Carrier Services for tax periods ending prior to January 1, 2024, and both Indiana residents and nonresidents may potentially benefit. However, taxpayers who participated in Indiana's 2005 or 2015 tax amnesty programs are not eligible. In addition, all required Indiana tax filings must be current to participate.
Taxpayers may participate in the amnesty program by paying eligible liabilities in full during the amnesty period or, if they meet the applicable thresholds, by entering into an approved payment plan. Payment plans must be established during the amnesty period and completed by June 7, 2027. To qualify, individuals must have at least $100 of eligible liabilities, while businesses must have at least $500.
Once the program has been completed, the Department of Revenue will waive all related penalties, interest, and collection fees. Eligible taxpayers who do not participate, or who enter into but do not successfully complete an amnesty payment plan, may be subject to additional penalties.
Indiana also offers programs outside of the amnesty program that may allow certain taxpayers to voluntarily disclose prior tax liabilities. Depending on the facts and circumstances, these alternatives may provide benefits that differ from those available through the amnesty program. Due to these nuances, one program may be more beneficial than another.
If you have Indiana tax liabilities, RubinBrown can help review eligibility and potential benefits of each program. We are available to provide you with a detailed consultation regarding the application of the program to your business, evaluate viable alternatives, and assist in preparing any required filings.
Published: 07/16/2026
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