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.
UPDATE: Gov. Mike Braun signed budget bill, H.B. 1001, on May 6, 2025, that establishes a tax amnesty program in Indiana. The legislation directs the Indiana Department of Revenue to create an amnesty program for taxpayers with unpaid tax liabilities due before Jan. 1, 2023.
The fiscal note estimates that the new amnesty program will generate between $145 million and $228 million. Indiana’s prior amnesty program, conducted in 2015, cost $6.7 million to administer and brought in $188 million in revenue. H.B. 1001 passed the House on April 25 by a vote of 66-27 and the Senate by a vote of 39-11 before being signed by the governor. (H.B. 1001, Laws 2025, signed May 6, 2025)
UPDATE: As of May 18, 2026, the Indiana Department of Revenue has launched a Tax Amnesty 2026 eligibility tool through INTIME that allows individuals and businesses to check whether they have amnesty-eligible liabilities for periods ending before January 1, 2024. Taxpayers who did not participate in Indiana’s 2005 or 2015 amnesty programs may be eligible. Beginning July 15, 2026, eligible taxpayers may use INTIME to opt in, make payments, or request a payment plan, with the amnesty period ending September 9, 2026.
For more information, you can visit the state’s amnesty program web page. (News Release Indiana Department of Revenue), May 18, 2026)