The Indiana Department of Revenue was required to establish an amnesty program for taxpayers with unpaid liabilities in any tax type administered by the Department for periods ending before January 1, 2024. The amnesty period requires the Department of Revenue to offer abatement of any applicable interest, penalties, fees, or costs that would be otherwise assessed, release any liens, waive civil or criminal prosecution, and to withdraw or not issue any assessments or demand notices due for the payment a taxpayer owes. The period for this amnesty program and the payment will be set by the Department and shall not exceed eight business weeks and will end before January 1, 2027. See here for information from the state.
UPDATE: The filing dates are set to be July 15, 2026 and September 15, 2026.
UPDATE: The Indiana Department of Revenue has revised the end date for the tax amnesty program. The 2026 program will now run from July 15, 2026, until September 9, 2026.