Yes. As of October 15, 2026, qualifying Illinois remote retailers can still apply for the 2026 Remote Retailer Tax Amnesty Program, but the application period ends October 31, 2026. The program covers eligible Illinois retailers’ occupation tax liabilities on sales made from January 1, 2021, through June 30, 2026. You must submit the application electronically through MyTax Illinois during the amnesty period and either pay the eligible balance or request and receive approval for a repayment plan.
Key takeaways
- The 2026 Illinois Remote Retailer Tax Amnesty application deadline is October 31, 2026.
- Eligible sales fall within January 1, 2021, through June 30, 2026.
- The pre-2026 threshold included a $100,000 receipts test or a 200-transaction test; from 2026, only the $100,000 receipts test applies.
- Apply electronically through MyTax Illinois and pay in full or obtain and complete an approved repayment plan.
- Penalties and interest are waived only when the program’s payment requirements are satisfied.
Who qualifies for Illinois remote retailer amnesty?
The program is for an out-of-state retailer that sold tangible personal property to Illinois purchasers without a physical presence in Illinois and has unpaid eligible retailers’ occupation tax liabilities for sales made during the covered period. IDOR’s program instructions also require the retailer to meet the applicable remote-retailer tax-remittance threshold for the relevant period. A retailer that fulfilled orders from inventory located in Illinois is not treated as a remote retailer for this purpose; inventory and fulfillment arrangements therefore matter, including for sellers using marketplace fulfillment. See our article on Amazon FBA Sales Tax in Illinois.
Eligibility is not determined simply by whether a seller has an Illinois sales-tax account today. Review the sales, delivery, inventory, and registration facts period by period. If you are unsure whether your business is a remote retailer or whether a particular liability qualifies, the exact position depends on your circumstances—confirm with IDOR, or talk to us and we will check it for you.
Check whether your sales meet Illinois’ remote-seller thresholds
Illinois uses a rolling 12-month lookback, reviewed quarterly, for remote-retailer nexus. For periods before 2026, the threshold was met if Illinois sales of tangible personal property reached $100,000 or more in cumulative gross receipts, or if the retailer made 200 or more separate transactions. For periods beginning on or after January 1, 2026, the 200-transaction test no longer applies, and the threshold is $100,000 or more in cumulative gross receipts from sales of tangible personal property to Illinois purchasers during the one-year lookback period.
These are threshold tests for determining whether a remote retailer is engaged in retailing in Illinois; they are not a substitute for reviewing which sales and liabilities qualify for amnesty. Check the applicable lookback for each quarter, and distinguish your own sales from marketplace-facilitated sales as required by the applicable rules. IDOR’s current remote-retailer guidance and its destination-based tax bulletin explain the threshold mechanics. If your records do not clearly establish the relevant receipts or transaction counts, do not estimate—reconcile the records or ask for a review.
Confirm which past sales-tax periods are covered
The amnesty eligibility window is sales made from January 1, 2021, through June 30, 2026. The application asks you to identify the periods for which you are claiming amnesty. You do not have to claim every eligible period if tax for a period was already remitted using the applicable state and local retailers’ occupation tax rates, or if the relevant tax-remittance threshold was not met for that period.
Build a period-by-period reconciliation before applying: identify Illinois shipments, taxable product categories, amounts already reported or paid, and any unpaid tax. The program concerns retailers’ occupation tax and locally imposed retailers’ occupation taxes administered by IDOR, including the Chicago Home Rule Municipal Soft Drink Retailers’ Occupation Tax. It does not mean every Illinois tax debt or every sales-tax period is automatically included. For broader context on unpaid liabilities, see Back sales tax and penalties in Illinois.
Know the deadline and prepare MyTax Illinois
The application window runs from August 1 through October 31, 2026. 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. Do not treat the deadline as a target for beginning registration: IDOR says electronic registration processing typically takes one to two business days, and account activation may also require time.
You must be registered with IDOR as a remote retailer and have an active MyTax Illinois logon to participate. If you are not registered, follow IDOR’s limited-time amnesty registration instructions and allow time for processing and account setup. Confirm that you can access the correct sales-tax account before starting the application. The separate article Can Illinois sellers use the 2026 remote-retailer amnesty? addresses the seller-side question; this article focuses on remote retailers and the application steps.
Apply and report eligible liabilities accurately
Submit the Remote Retailer Amnesty Application electronically in MyTax Illinois during the amnesty period. IDOR’s instructions direct applicants to sign in, open the ST-1 Sales/Use Tax account options, choose “Remote Retailer Amnesty Application,” and follow the prompts. Select the eligible periods from January 1, 2021, through June 30, 2026, and report the liabilities you are claiming.
Use reconciled records rather than a rough estimate. The application uses a simplified return and tax rate, so organize sales by period and applicable product category before entering amounts. Keep supporting records for the sales, tax calculations, prior payments, and any marketplace or fulfillment arrangements. If you have questions about whether a delivery or product category belongs in a particular calculation, our article Can Illinois tax undocumented deliveries at a flat 15% rate? discusses why delivery documentation and the applicable tax treatment should be checked rather than assumed.
Pay the balance or request an approved repayment plan
You may submit the full eligible payment electronically with the application. If financial hardship prevents full payment, IDOR allows you to request a repayment plan by October 31, 2026. The plan is subject to IDOR approval, requires a down payment with the application, and is paid in monthly installments. IDOR’s program instructions provide installment choices of 6, 12, 18, or 24 months and require bank routing and account information.
A request is not the same as an approved plan, and the plan must be completed as agreed to preserve amnesty treatment. If the full amount is not paid as agreed, IDOR says the retailer will not qualify for amnesty; penalties and interest will not be waived, and the liability will be recalculated without the simplified rate. Interest begins accruing on the eligible balance beginning November 1, 2026, under the program instructions. Confirm the plan terms and approval status with IDOR rather than assuming that submitting a request alone settles the liability.
Understand the simplified rates and what is waived
For eligible liabilities reported through the program, IDOR requires use of a simplified return and tax rate. The department’s 2026 program materials state a 9% rate for general merchandise historically subject to the 6.25% state rate, and a 1.75% rate for items historically taxed at the low rate, including qualifying food and certain other low-rate items. These are program rates, not a general replacement for the rates that apply to ordinary Illinois sales-tax filings.
If eligible liabilities are paid in full during the amnesty period, or the approved repayment plan is successfully completed, IDOR will waive related penalties and interest. The tax itself is not waived: the retailer must pay the eligible tax calculated under the program. The waiver is conditional on completing the program requirements, so do not assume that filing alone removes penalties or interest. For a comparison with other state programs, see Can Indiana liabilities still be settled under amnesty? and Can Indiana sellers still claim sales-tax amnesty?.
Review exclusions and get help before filing
Before applying, confirm that the debt is for an eligible tax type and covered sales period, that your business meets the remote-retailer criteria, and that you have not already remitted the applicable tax for the period. The program is not a blanket settlement of all Illinois tax obligations. Physical presence, Illinois inventory, sales outside the eligibility window, tax types outside the program, and periods that do not meet the applicable threshold can change the analysis.
Also check whether your sales were made directly or through a marketplace and how the relevant transactions were reported. Keep the application, payment confirmation, approved plan terms, and supporting calculations with your tax records. If the facts are complicated or the deadline is close, ask IDOR or a qualified tax professional to confirm the treatment. Sales Tax Compliance USA is a done-for-you sales-tax service; we can review your records and help determine the filing and compliance steps that fit your circumstances.
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.
Illinois remote-retailer amnesty: key rules by issue
| Issue | Before January 1, 2026 | On or after January 1, 2026 | What to check for amnesty |
|---|---|---|---|
| Remote-retailer nexus threshold | $100,000 or more in Illinois tangible-personal-property gross receipts, or 200 or more separate transactions, during the preceding four quarters | $100,000 or more in Illinois tangible-personal-property gross receipts during the preceding four quarters; the 200-transaction test no longer applies | Review each quarterly lookback period and retain sales records supporting the threshold determination |
| Amnesty sales window | Sales from January 1, 2021, through December 31, 2025, may be within the program window | Sales from January 1 through June 30, 2026, may be within the program window | Claim only eligible unpaid liabilities; previously remitted periods or periods below the applicable threshold may not need to be claimed |
| Program tax calculation | Simplified amnesty return and applicable program rate | Simplified amnesty return and applicable program rate | IDOR states 9% for general merchandise historically subject to the 6.25% state rate and 1.75% for qualifying low-rate items |
| Payment and waiver | Full payment or an approved repayment plan completed as agreed | Full payment or an approved repayment plan completed as agreed | Related penalties and interest are waived only when program payment requirements are satisfied |
| Application deadline | October 31, 2026 | October 31, 2026 | Submit the application and required payment or plan request through MyTax Illinois within the program period |
Frequently asked questions
Can Illinois remote sellers still enter the 2026 tax amnesty?
Yes. The program is open through October 31, 2026. A qualifying remote retailer must submit the application through MyTax Illinois during the program period and satisfy the payment or approved-plan requirements.
Who qualifies for the Illinois 2026 Remote Retailer Tax Amnesty Program?
Generally, an out-of-state retailer with no physical presence in Illinois that has eligible unpaid retailers’ occupation tax liabilities on sales of tangible personal property to Illinois purchasers from January 1, 2021, through June 30, 2026, may qualify if the applicable remote-retailer threshold was met. Illinois inventory or other physical-presence facts can affect eligibility. Confirm the facts and tax periods with IDOR before applying.
What sales-tax periods are covered by the Illinois remote retailer amnesty?
The program covers eligible liabilities on sales made from January 1, 2021, through June 30, 2026. The application requires you to identify the periods for which you are claiming amnesty; it does not require claiming every eligible period if tax was already remitted at the applicable rates or the threshold was not met.
What are the Illinois remote-seller economic nexus thresholds?
For the relevant 12-month lookback periods before 2026, the threshold was $100,000 or more in Illinois tangible-personal-property gross receipts or 200 or more separate transactions. For periods beginning on or after January 1, 2026, the threshold is $100,000 or more in gross receipts; the transaction-count test no longer applies. The test is reviewed quarterly using the preceding four quarters.
When does the 2026 Illinois tax amnesty period end?
The Remote Retailer Tax Amnesty Program ends October 31, 2026. Submit the application and the required payment or repayment-plan request by that date, allowing time for registration and MyTax Illinois access.
How do remote retailers apply for Illinois tax amnesty?
Register with IDOR as a remote retailer and activate a MyTax Illinois logon. In the ST-1 Sales/Use Tax account options, select “Remote Retailer Amnesty Application,” identify the eligible periods, report the liabilities, and submit the application electronically during the amnesty period.
Can a retailer use a payment plan instead of paying the full amnesty balance upfront?
A retailer facing financial hardship may request a repayment plan by October 31, 2026, but the plan must be approved by IDOR and completed as agreed. IDOR’s instructions provide monthly installment options of 6, 12, 18, or 24 months and require a down payment with the application. A request alone does not guarantee approval or amnesty treatment.
Are penalties and interest waived under the Illinois remote retailer amnesty?
Related penalties and interest are waived if eligible liabilities are paid in full during the program or an approved repayment plan is successfully completed. The underlying tax remains payable. Failure to complete the plan as agreed can result in loss of the waiver and recalculation without the simplified rate.
Official sources
- https://tax.illinois.gov/research/publications/bulletins/fy-2026-28.html
- https://tax.illinois.gov/programs/illinoistaxamnesty.html
- https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html
- https://tax.illinois.gov/research/taxinformation/sales/rot.html
Related reading
- Can illinois sellers use the 2026 remote-retailer amnesty?
- Can indiana liabilities still be settled under amnesty?
- Can indiana sellers still claim sales-tax amnesty?
- Amazon Fba Sales Tax in Illinois
- 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.