Indiana Opens Tax Amnesty Through September 9, 2026

Individuals and businesses can resolve eligible older tax debts without related penalties, interest, or collection fees, but must still pay the underlying tax.

By: John Napoletano

Published: July 15, 2026

Indiana opened its 2026 tax amnesty program on July 15, giving taxpayers through September 9 to address eligible unpaid taxes without the related penalties, interest, and collection fees. The Indiana Department of Revenue (DOR) is administering the program with United Collection Bureau, its collection partner.

The offer reduces the cost of settling an old tax bill, but does not forgive the tax itself. Participants must agree to the amnesty terms and either pay the base tax in full during the enrollment window or establish an amnesty payment plan.

Which Tax Debts Qualify?

The program covers eligible liabilities for tax periods ending before January 1, 2024, across the listed taxes administered by the Indiana Department of Revenue or its Motor Carrier Services division. For an individual filing on a calendar-year basis, that means 2023 and earlier tax years. A balance from a 2024 or 2025 income tax return falls outside that cutoff.

The inclusion of 2023 is a change from the original law. Senate Enrolled Act 243, signed March 5, expanded the eligible periods by one year. Taxpayers relying on an older summary that stops at 2022 should check their eligibility again.

An old balance does not automatically qualify. Prior participation in an Indiana tax amnesty program can make a taxpayer ineligible, and other statutory restrictions apply. The program also concerns taxes administered by Indiana, so it does not settle a separate IRS debt.

Checking a Balance and Enrolling

The Indiana Department of Revenue introduced an eligibility tool in May through its INTIME online portal. Without signing in, the tool indicates whether a taxpayer has amnesty-eligible liabilities. An INTIME account provides more information about those debts.

The agency identifies three steps for participating:

1. Check for eligible liabilities through INTIME and review the tax periods and amounts involved.
2. Opt in to amnesty and accept the program's terms.
3. Pay the eligible base tax or establish an amnesty payment plan by September 9, 2026.

Taxpayers can use the Tax Amnesty area under INTIME's Summary tab or contact United Collection Bureau at 888-782-5985 for payment and enrollment assistance. DOR links to the portal from its Tax Amnesty 2026 page.

Payment Plans Have a Separate Deadline

Individuals need at least $100 in eligible liabilities to qualify for a payment plan. The minimum for businesses is $500. Those amounts are payment-plan thresholds, not minimum debts required to receive amnesty.

A plan must be established during the amnesty window and completed under its agreed terms, with June 7, 2027 as the final payment deadline. That later date does not extend the September 9 enrollment window. Failure to pay all required taxes can invalidate the amnesty relief.

What If a Return Has Not Been Filed?

The law recognizes liabilities reported on a return or amended return, as well as liabilities assessed by the Indiana Department of Revenue. Someone with an unfiled return should contact the DOR about the missing filing and eligibility rather than assume that an absent balance in the online tool means no tax is due.

Use the return and instructions for the year involved when addressing an older income tax obligation. Our Indiana income tax forms page links to available returns and instructions. A 2026 form or tax rate should not be used to calculate a 2023 liability.

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