Businesses, individuals can check Indiana tax amnesty eligibility with new online tool

Individuals and businesses can now check if they’re able to pay overdue Indiana taxes at no additional cost. 

The eligibility tool is available at taxamnesty.in.gov through the Indiana Taxpayer Information Management Engine, according to the state Department of Revenue. 

Tax Amnesty 2026, an eight-week amnesty period authorized during the 2025 legislative session, will run from July 15 through Sept. 9. Those with delinquent state tax liabilities from before Jan. 1, 2024, who voluntarily pay during the amnesty period won’t face civil or criminal penalties, including late-payment fees, interest or collection fees. 

Eligible liabilities must total $100 or more for individuals and $500 or more for businesses to qualify for a payment plan.

Indiana amnesty period for paying delinquent taxes set to open in July

Those who participated in past tax amnesty programs, in 2005 or 2015, are not eligible. People who aren’t Indiana residents can participate if they have eligible liabilities. Anyone who participates must file or have filed all previous and current Indiana tax returns.

The Department of Revenue or United Collection Bureau, a collection agency contracted with the state, will also contact taxpayers directly about eligibility. 

The agency will deposit the revenue from the amnesty program based on what’s required for each individual tax type under state law.

The department estimates the program could yield between $65 million and $144 million, while the State Budget Agency in December projected $124 million of amnesty revenue in the 2027 fiscal year. 

The 2005 amnesty program collected more than $244 million, according to a DOR report, roughly 19% of the eligible liabilities. The 2015 program brought in over $188 million, about 34% of eligible liabilities.