During the 2025 legislative session, the Indiana General Assembly authorized the Indiana Department of Revenue (DOR) to conduct Tax Amnesty 2026.
Liabilities for all listed taxes managed by DOR owed for tax periods ending prior to Jan. 1, 2024, are eligible. Individuals and businesses that have participated in either the 2005 or 2015 Amnesty programs are not eligible to participate in Tax Amnesty 2026.
DOR is partnering with United Collection Bureau (UCB) for Tax Amnesty 2026.
Frequently Asked Questions
Eligibility
- Who qualifies for the tax amnesty program?
Individuals and businesses that have outstanding tax liabilities for tax periods ending before Jan. 1, 2024, and that did not participate in the 2005 or 2015 tax amnesty programs in Indiana are eligible.
Note: Participate means you paid all amnesty-eligible liabilities in full and had related penalties, interests, and collection fees waived. - How do I know if I qualify for the tax amnesty program?
A Tax Amnesty 2026 eligibility tool will be available on INTIME beginning May 18, 2026. If you’re not logged in to INTIME, the tool will only show if you have eligible liabilities for Tax Amnesty 2026. If you have eligible liabilities, using the tool does not mean you are enrolled to participate in amnesty.
- Can I look up eligible liabilities online?
To see additional information about eligible liabilities and more, you will need to log in to INTIME or create an account.
- Do I have to be an Indiana resident to be eligible for Tax Amnesty 2026?
No, if you are required to file tax returns in the state of Indiana and you have tax liabilities that are eligible for amnesty, you may participate in the program.
- I did not receive a letter announcing my eligibility. Can I still participate in Tax Amnesty 2026?
Yes, you may still be eligible to participate in Tax Amnesty 2026 even without a letter. You must ensure you file or have filed all previous and current Indiana tax returns, have eligible tax liabilities, and have not participated in either the 2005 or 2015 Indiana tax amnesty programs.
Participation & Payments
- I am eligible to participate in Tax Amnesty 2026. What do I do next?
To successfully participate in Tax Amnesty 2026 you must do one of the following between July 15 and Sept. 15, 2026:
- Call UCB to arrange to pay liabilities in full or set up a payment plan
- Set up an INTIME account to either pay the liabilities in full or set up a payment plan
- You find the amnesty information under the summary tab after you log in
Then you must pay your liability in full prior to Sept. 15, 2026 or have your amnesty payment plan paid in full by June 7, 2027.
Note: You must ensure you file or have filed all previous and current Indiana tax returns to participate in Tax Amnesty 2026.
- Where and how can I participate in Tax Amnesty 2026?
To participate in Tax Amnesty 2026 you can:
- Call UCB,
- Create an INTIME account, or
- Log into an existing INTIME account.
- Under the summary tab on INTIME you’ll find additional details during the amnesty period to make payment arrangements.
Note: DOR and UCB cannot assist customers with amnesty payments or amnesty payment plans until the start of the Tax Amnesty 2026 program, which runs from July 15, 2026, through Sept. 15, 2026.
- What payment methods are available?
UCB will accept:
- Automated Clearing House (ACH) debit through a bank or savings account (no fee),
- Credit card (fee), or
- Check.
DOR’s preferred methods of payment are:
- ACH debit through a bank or savings account (no fee),
- Debit or credit card (fee), or
- Check.
- How do I establish a Tax Amnesty 2026 payment plan?
You can establish a payment plan through UCB or with an INTIME account between July 15, 2026, and Sept. 15, 2026. The amnesty information will be under the summary tab after you log in.
- For individuals, your eligible liabilities must total at least $100 to qualify for a payment plan.
- For businesses, eligible liabilities must total at least $500 to qualify for a payment plan.
Note: You must have your amnesty payment plan paid off by June 7, 2027, to avoid incurring double penalties on your liabilities.
- Can I check the status of my Tax Amnesty 2026 payment plan online?
Once a payment plan is established, you can check the status on INTIME under the summary tab. UCB also has a payment portal where logged-in customers can check their payment balance at any time.
- What is the deadline to have my Tax Amnesty 2026 payment plan paid off?
You must have your amnesty payment plan paid in full by June 7, 2027, to benefit from the waiver of penalties, interest, and collection fees and to avoid incurring double penalties on your liabilities.
Benefits, Fees, and Penalties
- What taxes are eligible for Tax Amnesty 2026?
All Indiana State listed taxes paid to the Indiana DOR or Motor Carrier Services for tax periods ending prior to Jan. 1, 2024.
- What are the benefits of participating in Tax Amnesty 2026?
DOR will waive all related penalties, interest, and collection fees upon successful completion of amnesty.
- What if I am eligible but do not participate in Tax Amnesty 2026?
If you are eligible for Tax Amnesty 2026 and choose not to participate, you will incur double penalties on eligible periods.
- Is there a fee for participating in Tax Amnesty 2026?
No.
Appeals & Hardships
- What if the Department of Revenue has assessed a tax due to a recent audit?
You are still eligible for the amnesty program as long as you haven’t participated in a past amnesty.
- Do I forfeit my tax notice appeal if I pay my tax bill under amnesty?
If you have an appeal or protest in progress prior to Tax Amnesty 2026, you are in a hold status. You will not be subject to the double penalty if you choose not to participate in amnesty during the appeal/protest process; however, you will not benefit from the waiver of penalties, interest, and collection fees. If you decide to pay the liability during the amnesty period, you will waive the right to appeal/protest that liability.
- I am currently applying for an Offer in Compromise and/or a Claim for Hardship. Am I eligible for Tax Amnesty 2026?
Eligibility depends on the tax period. If the taxpayer is otherwise eligible, then yes, you can stop any Taxpayer Advocate Office (TAO) proceedings and participate in Tax Amnesty 2026.
- I cannot pay all the taxes I owe during the Tax Amnesty 2026 period. Will the department penalize me for this?
You will be penalized for not paying off your amnesty eligible liabilities if you do not pay in full by Sept. 15, 2026, or complete an amnesty payment plan by June 7, 2027.
- In the event of severe financial or medical hardship, can I receive an extension of the June 7, 2027, payment plan deadline?
There are no extensions available for the Tax Amnesty 2026 program. You can contact TAO for assistance outside of amnesty terms.
- I paid all or part of my penalty prior to July 15, 2026. Will you waive the penalty I paid and refund the penalty payments to me?
No.
Other Info
- Where will the money DOR collects from Tax Amnesty 2026 go?
DOR will deposit the amounts collected under the Tax Amnesty 2026 program in the same manner as required under Indiana law for each tax type. Many of the taxes such as individual income tax, corporate tax, and sales tax are deposited into the state’s General Fund to then be allocated to Indiana government activities.