No—not for new enrollment. Indiana Tax Amnesty 2026 ended on September 9, 2026. A business that paid its eligible balance in full or established an amnesty payment plan by that date can still complete that plan, but a business that missed the enrollment deadline generally cannot newly settle its Indiana liabilities under the 2026 amnesty. Any amnesty payment plan must be paid in full by June 7, 2027, to preserve the waiver of related penalties, interest, and collection fees.
For ecommerce and cross-border sellers, the program covered eligible Indiana tax liabilities for tax periods ending before January 1, 2024, including qualifying sales-tax liabilities administered by the Indiana Department of Revenue. The business still owed the underlying tax, and it needed to bring required returns current before the eligible balance could be addressed. If you missed the window, the exact position depends on your circumstances—confirm with the Indiana Department of Revenue, or talk to Sales Tax Compliance USA and we will check it for you.
Key takeaways
- Indiana Tax Amnesty 2026 ended to new participants on September 9, 2026.
- The program covered eligible listed-tax liabilities for periods ending before January 1, 2024.
- The underlying Indiana tax remained due; related penalties, interest, and collection fees could be waived.
- A business needed at least $500 in eligible liabilities for an amnesty payment plan.
- Existing amnesty plans had to be paid in full by June 7, 2027.
Indiana Tax Amnesty 2026 is closed to new participants
Indiana Tax Amnesty 2026 ran from July 15 through September 9, 2026. The Indiana Department of Revenue states that the window has ended and that taxpayers who did not participate cannot now enroll in the completed program.
The September 9 date was the enrollment and payment-plan deadline, not merely the date by which a business had to make its final installment. A qualifying business could either pay its amnesty balance in full during the window or establish an amnesty payment plan during the window. Existing plan participants have until June 7, 2027, to pay the plan in full.
If you are researching the issue after the deadline, also read Did your Indiana tax-amnesty deadline already pass. The answer may differ where a liability was under protest or already covered by a pre-existing payment arrangement, so the state account needs to be reviewed rather than assumed.
Which Indiana tax periods and liabilities qualified?
Indiana’s official Tax Amnesty 2026 materials describe eligibility by reference to listed taxes administered by the Indiana Department of Revenue or Motor Carrier Services for tax periods ending before January 1, 2024. That broad category can include qualifying sales-tax liabilities, but the eligibility tool or the taxpayer’s Indiana account determines whether a particular balance is included.
For an online seller, an unpaid Indiana sales-tax balance may be eligible when it relates to a covered period, is past due, and is recognized as an eligible liability by the Department. A return-reported balance, an assessment, or another liability recorded by the Department may be treated differently from a period for which no return has been filed.
Amnesty does not turn every Indiana tax issue into an eligible balance. Current periods, periods ending on or after January 1, 2024, and liabilities outside the listed-tax rules are not covered merely because the business sells into Indiana. Review Economic nexus in Indiana before deciding whether an unregistered marketplace or direct-sales business should have collected tax.
What Indiana amnesty waives—and what the business still owes
Successful participation waives related penalties, interest, and collection fees on eligible liabilities. The waiver is the principal benefit: the business can resolve the covered account by paying the underlying tax rather than the full accumulated balance.
Amnesty does not waive the base tax. If an Indiana seller collected sales tax from customers, that tax remains due to Indiana. It also does not excuse future collection, registration, filing, or remittance obligations, and it does not automatically resolve taxes imposed by another state or by a local jurisdiction outside the program.
Do not treat the waiver as an audit result or a finding that the business’s historical filing position was correct. The amount to pay depends on the liability Indiana identifies as eligible and on compliance with the amnesty terms. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
Who may be excluded from Indiana Tax Amnesty 2026?
Indiana’s official fact sheet states that taxpayers who participated in Indiana’s 2005 or 2015 tax-amnesty programs are not eligible for Tax Amnesty 2026. That exclusion applies even if the taxpayer has a later Indiana balance that otherwise resembles a covered liability.
Other practical exclusions can arise from the liability itself. A balance may not qualify if it concerns a period outside the covered date range, a tax not administered by the Department or Motor Carrier Services, or an amount that is not an eligible past-due liability under the program’s terms. A business should not infer eligibility from an Indiana notice alone.
Liabilities already placed on hold could participate if eligible, but participation was not required simply because the account was on hold. The Department’s eligibility lookup and the account details are more reliable than a general description of the program.
Missing Indiana returns had to be brought current first
Businesses with missing Indiana returns needed to file them before participating. The Department’s business scenario instructions direct taxpayers to file missing returns through INTIME, allow the returns to process, and then review the amnesty-eligible liabilities shown in the account.
This matters for marketplace and direct-to-consumer sellers because an unfiled return can prevent the Department from displaying the liability that the seller wants to resolve. Filing a return does not itself create amnesty enrollment, and it does not extend the September 9 deadline.
If a missing return reported no Indiana tax, the Department’s instructions explain that a zero amount could be entered where appropriate. If the return reports tax, the business should preserve its sales records, marketplace reports, exemption documentation, and shipping information supporting the filing. For filing mechanics, see Sales tax filing in Indiana.
Payment plans: business threshold and final due date
Yes, Indiana allowed an amnesty payment plan, but the plan had to be established during the July 15-to-September 9, 2026 window. The official Indiana Department of Revenue announcement states that eligible liabilities had to total at least $500 for a business to qualify for a payment plan. The minimum for an individual was $100.
The final date for completing an amnesty payment plan was June 7, 2027. Paying only some installments by that date is not the same as paying the plan in full. A missed payment or an unpaid remaining balance can jeopardize the amnesty treatment and may result in additional penalties on the affected liabilities.
The plan threshold concerns the eligible liability amount, not the seller’s sales volume, gross receipts, or marketplace revenue. If the eligible business balance was below the payment-plan minimum, the Department’s fact sheet said the taxpayer needed to pay it in full before the amnesty window closed.
How taxpayers enrolled, paid, or set up a plan
During the open window, taxpayers could use Indiana’s INTIME service portal to opt into amnesty, pay eligible liabilities, or establish an amnesty payment plan. The amnesty section was available to logged-in users, and a business might need its taxpayer identification information and a letter ID to create or access the account.
The Department also directed taxpayers to contact United Collection Bureau during the amnesty period to pay eligible liabilities or arrange a plan. Payment instructions also allowed mailed payment to the address published in the Department’s amnesty materials. Because the enrollment window has now ended, these routes do not create a new 2026 amnesty enrollment.
If you are an Amazon, Shopify, Etsy, or Walmart seller, first separate Indiana marketplace transactions from direct transactions, identify the periods with collection or filing exposure, and reconcile the Department’s balance to your records. If the business still needs Indiana registration or filing guidance, see Sales tax registration in Indiana and Sales tax permit in Indiana.
What happens if a business misses amnesty?
A business that neither paid in full nor entered an amnesty payment plan by September 9, 2026 generally did not receive the Tax Amnesty 2026 waiver. Indiana’s official FAQ states that taxpayers who failed to pay in full or enter a plan by the deadline will be penalized for not paying off eligible liabilities, subject to the Department’s stated exceptions.
A taxpayer who enrolled in a plan but failed to complete it by June 7, 2027 may also lose the benefit of the waiver and incur additional penalties. The Department advises plan participants to monitor their balance in INTIME or, where applicable, through the collection administrator.
Missing the program does not make the liability disappear. The next step is to bring returns current, verify the account balance, and ask Indiana about the payment or resolution options currently available. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
A practical checklist for ecommerce sellers
Start by determining whether the business had Indiana filing or collection obligations. Marketplace collection rules, direct website sales, inventory locations, and economic nexus can produce different results, so do not assume that marketplace sales and direct sales receive identical treatment.
Next, gather Indiana returns, notices, payment confirmations, marketplace settlement reports, exemption certificates, and transaction-level records. Compare those documents with the balance shown in INTIME. If returns are missing, file them and confirm that Indiana processed them; filing alone does not guarantee that a liability will qualify for a closed amnesty program.
Finally, address ongoing compliance separately from historical debt. A business that resolves an old balance may still need an Indiana sales-tax permit, timely returns, correct sourcing, and properly documented exemptions. Sales Tax Compliance USA is a done-for-you service staffed by people who can review the account, reconstruct the exposure, and handle the compliance work with you.
Indiana Tax Amnesty 2026: key rules for ecommerce businesses
| Issue | Indiana rule | What it means for a business seller |
|---|---|---|
| New enrollment | The amnesty window ended September 9, 2026. | A business that missed the enrollment deadline generally cannot newly use Tax Amnesty 2026. |
| Covered periods | Tax periods ending before January 1, 2024, for listed taxes administered by the Indiana Department of Revenue or Motor Carrier Services. | A pre-2024 sales-tax balance may qualify, but the account must confirm eligibility. |
| Base tax | Not waived. | Collected or assessed Indiana tax remains payable. |
| Waived amounts | Related penalties, interest, and collection fees may be waived after successful participation. | The seller must comply with the payment terms to preserve the waiver. |
| Business payment-plan minimum | At least $500 in eligible liabilities. | A business below that threshold generally had to pay in full during the amnesty window. |
| Plan enrollment deadline | September 9, 2026. | A plan could not be started after the window closed. |
| Plan payoff deadline | June 7, 2027. | Existing participants must pay the plan in full by this date. |
| Missing returns | Required returns had to be filed and processed before the liability could be addressed through amnesty. | File early and verify that the return appears in the Indiana account. |
| Prior amnesty participation | Taxpayers who participated in Indiana’s 2005 or 2015 amnesty programs were excluded. | Check the taxpayer’s history before relying on eligibility. |
Frequently asked questions
Can Indiana liabilities still be settled under amnesty?
Not through new enrollment in Tax Amnesty 2026, because the program ended September 9, 2026. A business that enrolled in an approved plan by that date may continue making payments, provided the plan is paid in full by June 7, 2027.
What tax liabilities were eligible for Indiana Tax Amnesty 2026?
The program covered eligible past-due liabilities for listed taxes administered by the Indiana Department of Revenue or Motor Carrier Services, including qualifying Indiana sales-tax liabilities. The covered tax period had to end before January 1, 2024, and the taxpayer had to satisfy the program’s other eligibility requirements.
Which tax periods qualify for Indiana amnesty?
Tax Amnesty 2026 covered tax periods ending before January 1, 2024. Periods ending on or after that date were outside the stated coverage.
When did Indiana Tax Amnesty 2026 end?
The enrollment window ended September 9, 2026. Existing amnesty payment plans had to be paid in full by June 7, 2027.
Can a business use a payment plan for Indiana tax amnesty?
Yes, but the business had to establish the amnesty payment plan during the open window. The plan had to be completed by June 7, 2027.
What was the minimum balance for an Indiana business payment plan?
Indiana’s official Tax Amnesty 2026 announcement states that a business needed at least $500 in eligible liabilities to qualify for an amnesty payment plan. A business with less than that amount generally had to pay in full before the amnesty window closed.
Must all Indiana tax returns be filed before participating in amnesty?
Required missing returns needed to be filed and processed before the eligible liability could be addressed through the program. Filing returns did not extend the amnesty deadline, so a business needed to allow time for Indiana to process them.
What penalties, interest, and collection fees were waived?
Successful participation waived related penalties, interest, and collection fees on eligible liabilities. The underlying tax was not waived, and the waiver depended on paying in full or complying with the approved payment-plan terms.
Official sources
- https://www.in.gov/dor/amnesty/
- https://www.in.gov/dor/files/Tax-Amnesty-2026-Fact-Sheet.pdf
- https://www.in.gov/dor/files/2026-news-release-tax-amnesty-opens.pdf
- https://www.in.gov/dor/files/2026-amnesty-scenario-03-missing-buisness-return.pdf
- https://www.in.gov/dor/files/2026-september-tax-bulletin.pdf
Related reading
- Can illinois sellers use the 2026 remote-retailer amnesty?
- Did your indiana tax-amnesty deadline already pass
- Economic nexus in Indiana
- Sales tax filing 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.