Indiana Tax Amnesty 2026: Deadlines, Rules & Next Steps

TL;DR: Indiana’s Tax Amnesty 2026 gives eligible taxpayers a narrow window, July 15 through September 9, 2026, to pay past-due state taxes and have all related penalties, interest, and collection fees completely erased. The Indiana DOR projects $65 million to $144 million in eligible debt sitting in qualifying accounts right now. If you have unpaid Indiana state taxes from before 2024, the clock is already ticking.

When you can’t pay your tax debt, things can get out of hand quickly. Penalties stack on top of the original balance, and interest accrues on all of it, often for years. Before you know it, your unpaid tax balance has ballooned into something unrecognizable—and for many, impossible to escape from.

Indiana’s Tax Amnesty 2026 is a chance to get out from underneath that burden. It gives eligible taxpayers a limited opportunity to pay only what they originally owed and have every related penalty, interest charge, and collection fee wiped out entirely. The window runs July 15 through September 9, 2026, and letters are going out to eligible taxpayers across the state.

Here’s how it works.

Key Takeaways: What Is Tax Amnesty?

• Indiana Tax Amnesty 2026 runs from July 15 through September 9 and covers past-due Indiana state taxes for periods ending before January 1, 2024.
• Eligible taxpayers who pay in full, or complete a payment plan by June 7, 2027, have all related penalties, interest, and collection fees waived.
• You don’t need to receive a letter to participate; anyone with eligible Indiana tax liabilities can check their status at taxamnesty.in.gov.
• If you’ve got a pending appeal or protest and choose to pay under amnesty, you permanently forfeit your right to that appeal.
• If you skip the window, you may face additional penalties on top of what you already owe, with no exceptions and no extensions.

What Is the Tax Amnesty Program in Indiana?

It’s a state-authorized, limited-time opportunity for taxpayers with past-due Indiana state taxes to pay only what they originally owed. All related penalties, interest, and collection fees will be completely forgiven.

The 2026 program runs from July 15 through September 9 and is administered by the Indiana Department of Revenue (DOR) in partnership with the United Collections Bureau (UCB).

To give you a sense of the scope of this program, the DOR is projecting it could collect between $65 million and $144 million during this amnesty period, even as they wipe out untold thousands of late fees and penalties. Of course, there are real people behind every dollar of that—and you may be one of them.

Who Qualifies for Indiana’s Tax Amnesty Program?

Eligibility covers a wide range of individuals and businesses with past-due Indiana tax debt for periods ending before January 1, 2024.

A few eligibility rules worth highlighting:

• Debt from tax periods ending after December 31, 2023, isn’t eligible.
• If you participated in either the 2005 or 2015 Indiana programs and received a waiver at that time, this one isn’t available to you.
• If your liability is currently on hold, you may participate but aren’t required to.
• All of your current and prior Indiana tax returns must be filed before you can complete amnesty.

The fastest way to check your status is the online eligibility tool at taxamnesty.in.gov.

I Received an Indiana Tax Amnesty Letter. Is It Legit?

Yes. Getting a letter from UCB or the Indiana DOR about Tax Amnesty 2026 means they’ve identified your account as having eligible liabilities. You’re not required to participate, but choosing not to means you may face additional penalties on your existing balance.

Letters from UCB will include an amnesty Case ID, your amnesty balance, and a comparison figure showing what you’d owe if you don’t successfully complete the program. That comparison number tells you the real cost of ignoring the letter.

how to spot a tax scam can help you verify before you act.

What If I Didn’t Get a Letter?

You don’t actually need to wait for one. Anyone who thinks they may have eligible Indiana tax debt can check independently with the state’s Eligibility Tool, even without receiving any communication.

How Does the Indiana Tax Amnesty Payment Plan Work?

If you can’t pay your full balance by September 9, 2026, you can set up an amnesty payment plan before the window closes and pay it off by June 7, 2027.

Payment plan minimums do apply:

• Individuals: Eligible liabilities must total at least $100 to qualify for a plan.
• Businesses: Eligible liabilities must total at least $500 to qualify for a plan.

If your balance falls below these minimums, you’ll need to pay in full before September 9 to avoid additional penalties. You can pay by bank draft (no fee), credit or debit card (fee applies), or check.

Is There an Extension Option for When My Taxes Are Due?

No, there are no extensions to the June 8, 2027, payment plan deadline, for any reason, including financial hardship. The Indiana DOR is explicit on this. If you don’t complete the plan by that date, the penalty waiver doesn’t apply.

What Happens If You Don’t Participate in Indiana’s Tax Amnesty?

Eligible taxpayers who don’t participate in the program may face additional penalties on top of existing liabilities. The same goes for taxpayers who enroll but don’t complete a payment plan by June 7, 2027. There’s no alternative program offered after the window closes.

But if you miss it, or if you can’t reasonably pay your original balance in full even by the stated deadlines, you’ve still got options. Lothamer has been helping Indiana taxpayers work through state and federal tax debt since 1978, including situations well past the point where amnesty could fix it. Our Indiana offices in Evansville and Fort Wayne are ready when you are.

More Questions About Tax Amnesty, Answered

Does Indiana’s Tax Amnesty apply to my federal IRS debt?

No, federal tax debt is not an eligible tax type for this program. This is an Indiana state program covering taxes administered by the Department of Revenue or Motor Carrier Services. Federal IRS debt is a completely separate matter handled through the IRS directly.

If you’ve got both state and federal tax issues, they need to be addressed through separate channels. Lothamer can help you navigate both.

What if I’m currently appealing an assessment with the Indiana DOR?

If you’ve got an active appeal or protest, you’re in hold status and won’t face the additional non-participation penalty. But if you pay the liability under amnesty, you permanently waive your right to that appeal. That trade-off isn’t always obvious, and it isn’t always the right one to make. Talk to a licensed tax professional before you decide.

Can I participate in amnesty if I have unfiled Indiana tax returns?

Only if you file them first. All current and prior Indiana returns need to be on file before you can complete the amnesty program. If you’ve got unfiled returns, getting current needs to happen before the September 9 window closes. Failing to file will only continue to compound your tax problems—let the team at Lothamer help you get current.

The Window Is Open to Get Your Taxes Paid for Less. Act Before it Closes.

Tax Amnesty 2026 is a prime opportunity to clear past-due Indiana state tax debt and leave the collection fees, interest, and penalties behind. But it requires action before September 9, 2026. And in some cases, it requires a careful look at what you might be giving up before you sign on.

If you’re not sure whether amnesty is the right move for your situation, that’s exactly what Lothamer is here to help you figure out.