Yes. Indiana’s 2026 tax-amnesty deadline was September 9, 2026, and taxpayers had to participate by paying the eligible base tax in full or establishing an amnesty payment plan by that date. Indiana’s Department of Revenue says the deadline would not be extended. You generally cannot newly apply for Tax Amnesty 2026 after that date, and an ordinary payment plan established after the deadline does not recreate the amnesty waiver.
Missing the amnesty deadline does not erase the underlying Indiana liability. You may still need to file missing returns, register and collect tax going forward, pay the tax due, and ask the Indiana Department of Revenue about its regular payment-plan options. The exact position depends on your account history, tax periods, and whether returns have been filed—confirm with Indiana or talk to Sales Tax Compliance USA and we will check it for you.
Key takeaways
- Indiana Tax Amnesty 2026 ended on September 9, 2026.
- The program covered eligible listed tax liabilities for periods ending before January 1, 2024, including eligible sales and use tax liabilities.
- The base tax was not forgiven; related penalties, interest, and collection fees could be waived only when the amnesty terms were satisfied.
- A payment plan established after the deadline is an ordinary plan, not a new amnesty plan.
- Missed returns and current Indiana filing obligations still need to be addressed.
What was Indiana’s tax-amnesty deadline?
Indiana Tax Amnesty 2026 ran from July 15 through September 9, 2026. To participate, a taxpayer had to agree to the amnesty terms and either pay the eligible base tax in full or establish an amnesty payment plan by September 9, 2026.
The Indiana Department of Revenue stated that the offer would not be extended. If you enrolled in an amnesty payment plan on time, the plan must be paid in full by June 7, 2027, according to its terms, to preserve the amnesty treatment and avoid additional penalties on the liabilities.
That later payment date applies to taxpayers who entered an amnesty plan before the September 9 deadline. It is not a new application window for taxpayers who did nothing during the amnesty period.
Can you still apply for Indiana tax amnesty after the deadline?
Generally, no. Indiana Tax Amnesty 2026 was a limited-time program, and the Department of Revenue says taxpayers who did not pay in full or enter an amnesty payment plan by September 9, 2026 may incur additional penalties on liabilities that would have been eligible.
You should still contact the Department of Revenue or review your INTIME account. An account may contain a liability that was already enrolled, posted, placed on hold, or otherwise handled differently from what you expect. Do not assume that an ordinary payment plan after the deadline provides the same waiver of penalties, interest, and collection fees.
If the issue involves missing returns or an unregistered ecommerce business, first determine what has actually been assessed. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
Which Indiana tax periods and liabilities qualified?
For Tax Amnesty 2026, eligible liabilities were unpaid liabilities for listed tax types managed by the Indiana Department of Revenue or Motor Carrier Services for tax periods ending before January 1, 2024. Liabilities for periods ending after December 31, 2023 were not eligible.
The program covered existing past-due liabilities, not a general promise to forgive future tax or automatically resolve every unfiled period. A liability could be eligible even if it was subject to certain administrative holds, although the Department said eligible liabilities on hold could participate but were not required to participate.
The Department’s INTIME amnesty tools were intended to identify eligible liabilities. If you sell through Amazon, Shopify, Etsy, Walmart, or another channel, separate the historical periods from your current compliance obligations before deciding what to do next.
Does Indiana amnesty cover sales and use tax?
Yes. Indiana’s program applied to all listed taxes managed by the Department of Revenue or Motor Carrier Services for qualifying periods, which included Indiana sales and use tax liabilities. The relevant question is whether a specific liability appears as an eligible liability under the program—not simply whether the business sells online.
For an ecommerce seller, the liability could involve tax that should have been collected from Indiana customers, use-tax issues, assessments, or related filing problems. Amnesty did not replace the need to determine whether the seller had Indiana filing and collection obligations.
If you are trying to understand why Indiana may have expected registration, read the site’s Economic nexus in Indiana. For the ongoing process, see Sales tax permit in Indiana, Sales tax registration in Indiana, and Sales tax filing in Indiana.
Who was excluded from Indiana tax amnesty?
The exact position here depends on your own facts, so it is worth confirming with the state directly or talking to us about your situation. Liabilities for tax periods ending after December 31, 2023 were also outside the 2026 program.
Other limits could arise from the way a liability was recorded, the tax type involved, whether the account was managed by the Department of Revenue or Motor Carrier Services, and whether the taxpayer satisfied the amnesty terms. The program was not a blanket waiver for every tax dispute or every future filing obligation.
If you are unsure whether your business or a particular period was excluded, use Indiana’s account information and obtain confirmation from the Department. Avoid relying on a marketplace’s collection settings as proof that your historical Indiana account is resolved.
How could taxpayers pay, and when did payment plans have to be completed?
During the amnesty window, taxpayers could pay eligible liabilities in full or establish an amnesty payment plan through Indiana’s INTIME service portal. The Department also directed taxpayers to contact United Collection Bureau for amnesty payments and plans, and it provided a mailing option for payments.
For Tax Amnesty 2026, eligible liabilities generally had to total at least $100 for an individual or $500 for a business to qualify for an amnesty payment plan. Amounts below the applicable minimum had to be paid in full before the amnesty window closed.
Amnesty plans had to be paid in full by June 7, 2027. After the September 9, 2026 deadline, Indiana may still offer ordinary payment-plan arrangements after returns are processed, but those arrangements are separate from the expired amnesty program and do not automatically waive the same charges.
Which penalties, interest, and fees could amnesty waive?
Indiana described Tax Amnesty 2026 as a limited opportunity to pay eligible past-due tax and receive a waiver of related penalties, interest, and collection fees. The waiver applied to eligible liabilities when the taxpayer properly participated and satisfied the payment terms.
The base tax itself was not waived. A taxpayer had to pay the eligible base tax, either in full during the amnesty period or through an amnesty payment plan completed by the required deadline. Charges connected to ineligible periods, ineligible liabilities, or a failed plan may not receive amnesty treatment.
Because the exact account balance and charge categories matter, compare the Department’s account records with your returns, notices, and payment history. If a liability includes assessments or periods that do not match your records, request an account review before making assumptions about what can be corrected.
What happens if you did not participate?
The underlying tax remains due. Indiana’s September 2026 Tax Bulletin warned that taxpayers who did not participate could incur additional penalties on liabilities that were eligible for amnesty and had not been paid in full or assigned to an amnesty plan.
After the deadline, the Department can continue its normal administration and collection processes. That may include notices, assessments, collection activity, and interest or penalties under the ordinary rules. The consequences depend on the account and the taxpayer’s filing and payment history; the amnesty deadline did not create a new tax liability, but missing it can remove a valuable way to reduce related charges.
Do not ignore the account because the amnesty has ended. A regular payment plan may be available after the relevant return is processed, and the Department’s standard business payment-plan rules should be checked directly. An arrangement may help manage cash flow, but it is not the same as Tax Amnesty 2026.
Do amnesty participants still need to file missing returns?
Yes, when returns are missing. Tax amnesty paid or arranged eligible liabilities; it did not turn missing filing periods into filed returns. Indiana’s own amnesty materials explain that missing business returns had to be processed before the taxpayer could see the corresponding amnesty-eligible liabilities in INTIME.
For a cross-border seller, filing may require reconstructing Indiana sales, exempt transactions, marketplace transactions, returns, and payments by period. Marketplace collection can affect the amount reported, but it does not by itself determine whether a return was required or whether older periods remain unresolved.
If you participated in an amnesty plan, keep filing all current returns and paying current tax on time. If you missed the program, file the missing returns as soon as the figures can be supported and ask Indiana how the resulting balance can be paid or contested.
How to fix unresolved Indiana sales-tax exposure now
Start with an account and exposure review. Identify whether you have an Indiana tax account, whether a sales-tax permit was issued, which periods are missing, whether Indiana assessed tax without a filed return, and what payments or notices already exist. Then reconcile Indiana transactions across every selling channel, including marketplace-facilitated sales and direct Shopify or other website sales.
Next, prepare and file the missing returns or corrections, pay the tax that is properly due, and contact the Department about any remaining balance or ordinary payment-plan option. Do not use a voluntary-disclosure strategy, amended return, or payment plan without checking whether it fits the actual account status and whether any deadlines apply.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Sales Tax Compliance USA is a done-for-you service staffed by people. We can help investigate the Indiana exposure, organize the data, prepare the filings, and handle the compliance work needed to move the account forward. The exact position depends on your circumstances—talk to us and we will check it for you.
If you are comparing state programs, the site’s article on whether Illinois sellers can use the 2026 remote-retailer amnesty explains why one state’s amnesty cannot automatically be applied to another state. The article on whether Kentucky eliminated its 200-transaction nexus threshold is also a reminder that marketplace and nexus rules must be reviewed state by state.
Indiana Tax Amnesty 2026: deadline, eligibility, and next steps
| Issue | Tax Amnesty 2026 rule | If you missed the deadline |
|---|---|---|
| Participation deadline | Pay the eligible base tax in full or establish an amnesty plan by September 9, 2026. | New Tax Amnesty 2026 participation is generally no longer available. |
| Qualifying periods | Tax periods ending before January 1, 2024, for listed liabilities managed by Indiana DOR or Motor Carrier Services. | Later periods must be handled under ordinary filing, payment, and assessment rules. |
| Sales and use tax | Included when the liability was a listed, eligible Indiana liability for a qualifying period. | Review registration, filing, collection, and assessment records separately. |
| Amount forgiven | Related penalties, interest, and collection fees could be waived when the taxpayer satisfied the amnesty terms. | The base tax remains due; ordinary charges may continue under applicable rules. |
| Payment plan | An amnesty plan had to be established by September 9, 2026 and paid in full by June 7, 2027. | Indiana may offer a regular plan after returns are processed, but it is not the expired amnesty plan. |
| Missing returns | Still had to be filed and processed; amnesty did not replace filing obligations. | File missing returns and reconcile the account before assuming the balance is correct. |
| Prior amnesty participation | Participation in Indiana’s 2005 or 2015 programs excluded the taxpayer from Tax Amnesty 2026. | Ask Indiana to confirm account-specific eligibility or exclusion. |
| Current compliance | Amnesty addressed eligible historical liabilities only. | Continue filing and paying current Indiana obligations on time. |
Frequently asked questions
What was the Indiana tax-amnesty deadline?
The Indiana Tax Amnesty 2026 deadline was September 9, 2026. By that date, a taxpayer had to pay the eligible base tax in full or establish an amnesty payment plan.
Can you still apply for Indiana tax amnesty after the deadline?
Generally, no. Indiana said the 2026 offer would not be extended. You should nevertheless check your INTIME account and contact the Indiana Department of Revenue in case you had already enrolled or your account was handled through a different process.
Does Indiana tax amnesty include sales and use tax?
Yes, eligible Indiana sales and use tax liabilities were within the listed tax liabilities covered by Tax Amnesty 2026. Eligibility depended on the specific liability and qualifying tax period, not merely on the fact that a business sold online.
Which Indiana tax liabilities qualify for amnesty?
Tax Amnesty 2026 covered eligible unpaid liabilities for listed taxes managed by Indiana’s Department of Revenue or Motor Carrier Services for tax periods ending before January 1, 2024. Liabilities for periods ending after December 31, 2023 were not eligible.
Can you set up a payment plan after the amnesty deadline?
A regular Indiana payment plan may be available after the deadline, generally after the relevant return has been processed and subject to the Department’s ordinary requirements. It is not the same as an amnesty payment plan and does not automatically provide the amnesty waiver.
What happens if you do not participate in Indiana tax amnesty?
The underlying tax remains due, and Indiana warned that additional penalties could apply to eligible liabilities not paid in full or assigned to an amnesty plan by the deadline. The Department may continue normal notice and collection activity.
Are penalties and interest waived under Indiana tax amnesty?
Related penalties, interest, and collection fees could be waived for eligible liabilities when the taxpayer properly participated and satisfied the payment terms. The base tax was not waived, and charges tied to ineligible liabilities or a failed plan may not receive the waiver.
Do Indiana tax-amnesty participants still need to file missing returns?
Yes. Amnesty did not replace the requirement to file missing returns. Indiana’s materials indicate that missing business returns had to be processed before the related eligible liabilities could appear in INTIME.
Official sources
- https://www.in.gov/dor/amnesty/
- https://www.in.gov/dor/files/2026-news-release-tax-amnesty-times-running-out.pdf
- https://www.in.gov/dor/files/Tax-Amnesty-2026-Fact-Sheet.pdf
- https://www.in.gov/dor/files/2026-amnesty-scenario-03-missing-buisness-return.pdf
- https://www.in.gov/dor/i-need-to/make-a-payment/payment-plans/
- https://www.in.gov/dor/files/2026-september-tax-bulletin.pdf
Related reading
- Economic nexus in Indiana
- Sales tax filing in Indiana
- Sales tax permit in Indiana
- Sales tax registration in Indiana
- Our sales tax compliance services
Getting this handled
If you would rather not work this out yourself, that is what we do. We register you, file your returns and keep you compliant across every state where you have an obligation — one point of contact, one invoice. Talk to us about your situation.
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This article is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.