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Coronavirus Information

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  • Current: Coronavirus Information

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Subscribe to DOR's Tax Bulletin e-newsletter and Agency Announcements to receive information in regards to COVID-19 and all other DOR-related updates.

DOR's Back on Track Plan

As a result of the COVID-19 pandemic, DOR suspended and altered several programs and procedures to provide relief for Hoosiers.

Impact of Rescinding Executive Orders 20-03 through 21-13

The Executive Orders issued by Governor Holcomb after Executive Order 20-02 and prior to the issuance of Executive Order 21-15 directed the Department to take certain actions and also gave the Department the authority and discretion to take other actions to help Hoosiers during the public health emergency. The directives contained in these Executive Orders will be rescinded and cease on June 30, 2021. Many of the actions contained within those Executive Orders have expired by their own terms. However, certain of these actions are still in effect.

Income Tax

The Department announced that it would not use an employee’s relocation to working from home in Indiana as a basis for establishing Indiana nexus or for exceeding the protections provided by P.L. 86-272 when the relocation was the result of a federal, state or local governmental work from home declaration or pursuant to the order of a physician. This accommodation will end upon the end of the applicable work from home declaration. If the person remains in Indiana after that date, such presence can be used in determining whether the employer has Indiana nexus. The accommodation for workers subject to a physician’s order will expire the later of June 30, 2021 or the expiration of an existing physician’s order in place prior to June 30, 2021.

Use Tax

Executive Order 20-05 allowed the Department to waive use tax obligations on groups or organizations, including manufacturers, making donations of medicine, medical supplies or other eligible items to fight the COVID-19 pandemic in Indiana. The Department will not accept requests for use tax waiver for donations made after June 30, 2021.

Motor Carriers

Executive Order 20-03 temporarily lifted restrictions on the hours of service for motor carriers/drivers who deliver food, goods and items to Indiana businesses and entities for purchase or use by Hoosiers, as well as delivery of items for emergency preparedness and relief/supplies. Executive Order 20-03 was continued in subsequent Executive Orders. However, this accommodation will be rescinded and expire on June 30, 2021 pursuant to Executive Order 21-15.

Power of Attorney

A federal power of attorney form will no longer be accepted after June 30, 2021. If you do not have a federal power of attorney on file with the state of Indiana as of June 30, 2021, you must provide or have provided a state of Indiana power of attorney form (POA-1).

See an outline of changes that were made for the 2020 tax season.

DOR's Offices Are Open; Appointments Required for Some Services, Times

DOR is now accepting walk-in customers at all locations. Due to staffing constraints, appointments may be required on certain days. Check for information on your local district office before you visit.

Appointments are required to open new IRP or IFTA accounts through Motor Carrier Services (MCS). Walk-in service for other motor carrier transactions is available during normal business hours at MCS. Appointments are highly recommended for reduced wait times at DOR district offices.

Frequently Asked Questions

The Coronavirus Aid, Relief, and Economic Security (CARES) Act was passed on March 27, 2020 and was one of the largest economic bills in history. It authorized more than $2 trillion to battle COVID-19 and its economic effects, including providing corporation relief, loan programs for small businesses, individual relief, support for medical providers, and various types of economic relief across businesses and industries.

In December 2020, Congress passed a federal budget, which included significant second stimulus package provisions. The second stimulus package authorized $900 billion for the same purposes as the CARES Act. This package is tied to a $1.4 trillion resolution to fund the federal government through September 2021.

In March 2021, Congress enacted the “American Rescue Plan Act of 2021” that became P.L. 117-2, which provided a third round of stimulus authorizing expenditures of $1.9 trillion.

Income Tax Information Bulletin #119 contains detailed information regarding Internal Revenue Code provisions not followed by Indiana and clarifies of related issues. Specific information regarding Indiana’s tax treatment of federal COVID-19 provisions is available through DOR’s Tax Library. Customers with questions regarding unemployment income, should refer to DOR’s “Unemployment Benefits and Taxes” page.

  • Who is eligible for the deferral and waiver of penalty and interest?

    Individuals and corporations were both eligible for the deferral of penalty and interest from March to July. That deferral and waiver period expired on July 15, 2020. Individual estimated payments originally due on June 15, 2020 are now due on or before July 15, 2020.

    All other tax return filings and payment due dates remain unchanged.

  • What taxes are included in the deferral and waiver of penalty and interest?

    The deferral and waiver of penalty and interest extended to only certain individual and corporate filing and payments. Unpaid income and franchise taxes due on or after April 1, 2020, and before July 15, 2020, did not accrue interest or penalties until July 16, 2020 and unpaid passthrough withholding taxes due on or after April 1, 2020, and before July 15, 2020, did not accrue interest or penalties until August 18, 2020. This applies to all persons whose original or extended federal income tax return filing deadline is extended as a result of the IRS notices.

  • Does this apply to returns or just payments due?

    Yes, this applies to returns and payments due.

  • I opted out of paying the withholding tax on my employees' salaries. Do I still have an obligation to pay Indiana withholding taxes?

    The presidential memorandum regarding employers’ withholding obligation does not apply to any taxes due to Indiana. Employers and other withholding agents should continue withholding and remitting for all taxes required under Indiana law such as wages, gambling winnings, and non-resident shareholders/partners. Employees should contact their individual employer or the IRS regarding these federal-only withholding payroll tax changes.

  • What do I do if I don't have power of attorney (POA) on file with my client in the state of Indiana, but do have a Federal power of attorney?

    Due to the COVID-19 outbreak, DOR will accept a Federal power of attorney (POA) to serve temporarily as the Indiana POA until further notice in certain circumstances:

    • The tax/form type on the Federal POA matches or is similar to the Indiana tax/form for which the person seeks to represent the client;
    • The requested representation is only for non-legal matters. (Any temporary acceptance of the Federal POA would not extend to protests of assessments or refund denial matters.); and
    • The Federal POA was executed on or before March 6, 2020 (when Governor Holcomb issued Executive Order 20-02, decreeing a public health emergency).

    A federal power of attorney form will no longer be accepted after June 30, 2021. If you do not have a federal power of attorney on file with the state of Indiana as of June 30, 2021, you must provide or have provided a state of Indiana power of attorney form (POA-1).

Property Taxes

  • Are property tax payment deadlines extended?

    Property taxes are not usually handled by DOR. Taxpayers are encouraged to reach out to their county, city, or the Indiana Department of Local Government Finance on the status of their property taxes.

Income Tax

Estimated Income Payments

Specific to Corporations

  • What relief is available if I believe my income for tax year 2020 will vary substantially between different quarters because of economic disruptions caused by COVID-19?

    There is an allowance for estimated payments to be made on annualized basis. This may provide relief at this time for businesses who believe their income for tax year 2020 will vary substantially between different quarters because of economic disruptions caused by COVID-19 and wish to avoid the penalties for insufficient estimated payments.

  • What if I cannot pay my quarterly estimates because of economic hardship caused by COVID-19?

    If your business has closed, a return must be filed even when no tax is due unless the Indiana tax account has been closed using Form BC-100. If your business is closed temporarily and has no tax revenue for a filing period, you must file a return indicating $0 for that period ($0 return). If a business is permanently closed, an Indiana tax account is no longer needed.

    If your business simply cannot pay your quarterly estimates because of economic hardship, please call 317-232-0129. Payment plans are available.

  • How will excess business losses be handled because of the CARES Act legislation?

    The Indiana General Assembly decoupled from this provision for 2018 through 2020. Thus, the excess loss would be disallowed for Indiana purposes but would also be available as a net operating loss (NOL) carryforward starting in the year after loss. If you had an excess business loss that is required to be added back, use Code 120 to add back the disallowed portion of the excess business loss. In addition, you may be permitted a one-year deferral of bonus depreciation or expensing if you are required to add back an excess business loss.

Sales Tax

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