The Indiana tax amnesty program runs from July 15 through September 15, 2026, and gives individuals and businesses eight weeks to pay off overdue state taxes while the Department of Revenue waives every penalty, interest charge, collection fee, and cost tied to the debt. To qualify, you pay the original tax principal in full for any tax period ending before January 1, 2024.1Indiana State Budget Agency. House Enrolled Act No. 1001 If you were eligible and skipped it, Indiana adds a separate penalty that effectively doubles the fines already sitting on your account.
When the Window Opens and Closes
The Department of Revenue (DOR) has confirmed the opening date of July 15, 2026 and the closing date of September 15, 2026.2Indiana Department of Revenue. Indiana Department of Revenue Tax Bulletin – February 2026 September 15 is firm. Your payment, or a signed payment-plan agreement, has to reach the DOR by that date. Miss it and the relief is gone.
Who Can Participate
The program is open to individuals, corporations, estates, and trusts that owe Indiana state taxes for any tax period ending before January 1, 2024. A qualifying liability can come from an assessment or demand the DOR has already issued, a return you filed with a balance you never paid, or a voluntary written statement of tax owed that you bring to the DOR yourself.1Indiana State Budget Agency. House Enrolled Act No. 1001
Two groups are shut out:
- Anyone who took part in an earlier Indiana tax amnesty under IC 6-8.1-3-17 (as it stood before December 31, 2024) or under the sales tax amnesty in IC 6-2.5-14.1Indiana State Budget Agency. House Enrolled Act No. 1001
- Anyone whose debt is a wagering tax liability under IC 4-33-13 or IC 4-35-8.1Indiana State Budget Agency. House Enrolled Act No. 1001
Being under audit, in bankruptcy, or even under criminal investigation or prosecution does not disqualify you. The DOR’s regulations state explicitly that a departmental hold from any of those situations still leaves you eligible.3Department of State Revenue. Indiana Administrative Code Title 45 – Tax Amnesty Program
Which Taxes Are Covered
Amnesty applies to “listed taxes,” the taxes the DOR administers and collects. In practice that covers individual income tax, corporate income tax, sales and use tax, employer withholding, financial institutions tax, and certain state fuel taxes.
Three things people often assume are covered aren’t:
- Property taxes, which are handled at the county level.
- Unemployment insurance taxes, which the Department of Workforce Development administers.
- Wagering and gambling taxes, excluded by statute.1Indiana State Budget Agency. House Enrolled Act No. 1001
The quickest test: if a state agency other than the DOR or a local government collects the tax, amnesty doesn’t reach it.
What the DOR Waives
Once you pay the full tax principal and meet the program’s conditions, the DOR must waive all interest, penalties, collection fees, and costs on that liability. The department also has to release any liens on your property, drop related civil and criminal prosecution, and withdraw outstanding assessments, demand notices, and warrants.1Indiana State Budget Agency. House Enrolled Act No. 1001
The relief is period-specific. If you owe for multiple tax periods and pay only some in full, amnesty covers only what you paid; the rest keeps accruing.1Indiana State Budget Agency. House Enrolled Act No. 1001
How To Pay
Indiana taxpayers already file, pay, and manage accounts through the DOR’s online portal, INTIME, and it’s the platform where the amnesty application will be accessible once the window opens.4Indiana Department of Revenue. Payments and Billing
You don’t have to pay everything at once. The statute lets you sign a written payment plan agreement with the DOR instead of paying in a single lump sum. The catch: the agreement must be in place before September 15, 2026, and you have to complete every payment on the schedule it lays out. Miss the plan’s payments and amnesty for that period is void.1Indiana State Budget Agency. House Enrolled Act No. 1001
What You Give Up by Signing
The agreement carries conditions worth reading before you sign. You waive eligibility for any future Indiana amnesty on the same tax type. You cannot later claim a refund for taxes paid under the program. And you give up the right to protest, appeal, or litigate the liabilities you resolve through it.1Indiana State Budget Agency. House Enrolled Act No. 1001
That last one matters if you have any real dispute about whether you owe the tax. Once amnesty pays it, the question is closed for good. If you think the underlying assessment is wrong, the normal protest route may serve you better, even without the penalty and interest relief.
The Cost of Skipping It
Indiana Code 6-8.1-10-12 imposes an extra penalty on taxpayers who were eligible for amnesty and didn’t participate. That penalty equals the total of all other penalties already assessed on the debt.5Indiana Department of Revenue. Fines, Fees and Penalties It doubles whatever you already owe in fines.
Standard Indiana penalties for failure to file or pay generally run 10 percent of the unpaid tax.6Justia. Indiana Code IC 6-8.1-10 – Chapter 10 Penalties and Interest Certain violations, such as estimated tax underpayments, run 20 or 25 percent.5Indiana Department of Revenue. Fines, Fees and Penalties The non-participation surcharge doubles those figures, and interest continues on top of everything.
The financial hit isn’t the only exposure. The statute’s protection against felony charges for tax evasion or fraud applies only to taxpayers who actually enter the program. Eligible taxpayers who stay silent keep the full criminal risk if the DOR later discovers willful noncompliance.1Indiana State Budget Agency. House Enrolled Act No. 1001