The Indiana Department of Revenue (DOR) has officially launched the Indiana Tax Amnesty 2026 Eligibility Tool, allowing both individuals and businesses to determine whether they may qualify for Indiana’s upcoming tax amnesty program.
The Tax Amnesty 2026 program will run from July 15, 2026, through September 9, 2026, and provides eligible taxpayers the opportunity to resolve qualifying Indiana tax liabilities while receiving a waiver of associated penalties, interest, and collection fees.
The program generally applies to existing Indiana tax liabilities administered by DOR or Motor Carrier Services for tax periods ending prior to January 1, 2024.
The newly released online portal allows taxpayers to:
- Check whether they have amnesty-eligible liabilities
- Access program information and instructions
- Log in to or create an INTIME account for additional details regarding eligible balances
- Prepare for participation once the amnesty window opens in July
Beginning July 15, eligible taxpayers will be able to:
- Opt in to the amnesty program through INTIME
- Make amnesty payments
- Establish amnesty payment plans
- Work directly with the Indiana Department of Revenue or United Collection Bureau (UCB) regarding eligible liabilities
Taxpayers who participate and successfully complete the program may receive a waiver of related penalties, interest, and collection fees. Taxpayers may either pay the eligible liability in full during the amnesty period or establish an approved payment plan.
Payment plan eligibility thresholds:
- Individuals: minimum eligible liability of $100
- Businesses: minimum eligible liability of $500
Why is this important?
Indiana’s Tax Amnesty 2026 initiative is intended to encourage taxpayers to voluntarily resolve outstanding liabilities, return to compliance, and avoid additional future penalties or collection activity. For many taxpayers, this may provide a meaningful opportunity to reduce the total cost of resolving historical Indiana tax debt.
How can we help?
If you believe you may qualify, or if you have received communication from DOR or UCB regarding amnesty eligibility, consider contacting our State and Local Tax (SALT) team before taking action. We can help with evaluating eligibility, reviewing outstanding liabilities, assessing payment plan options, navigating the INTIME system, and developing compliance and resolution strategies.
