No. Indiana Tax Amnesty 2026 is no longer available for new applicants: the Indiana Department of Revenue’s amnesty window ended September 9, 2026. A seller who enrolled in an amnesty payment plan must still complete that plan by June 7, 2027 to receive the waiver of related penalties, interest, and collection fees. If you did not enroll before the deadline, you cannot newly claim the amnesty now.
Key takeaways
- Indiana Tax Amnesty 2026 closed to new applicants on September 9, 2026.
- Only taxpayers who enrolled in time can use the amnesty payment-plan completion deadline of June 7, 2027.
- Eligible sales and use tax liabilities generally involved periods ending before January 1, 2024.
- Remote sellers could qualify if they had an eligible Indiana liability; physical location was not required.
- Sellers who missed amnesty should file missing returns, assess nexus, and resolve remaining liabilities through current Indiana procedures.
Is Indiana sales-tax amnesty still available?
Indiana Tax Amnesty 2026 was a limited opportunity to resolve eligible past-due tax liabilities by paying the underlying tax, either in full or through an approved payment plan. The Indiana Department of Revenue states that the enrollment window has ended. That means a seller cannot now submit a new amnesty application or newly place an eligible liability into an amnesty payment plan.
The deadline that matters for new participation was September 9, 2026. The later date of June 7, 2027 applies only to taxpayers who enrolled in an amnesty payment plan during the open window. It is not an extension of the application period. For additional context, see Did your Indiana tax-amnesty deadline already pass and Can Indiana liabilities still be settled under amnesty?.
When did Indiana’s 2026 tax amnesty end?
Indiana Tax Amnesty 2026 ran from July 15, 2026, through September 9, 2026. By the close of September 9, a qualified taxpayer had to agree to the amnesty terms and either pay the eligible base tax in full or establish an amnesty payment plan.
Taxpayers who successfully enrolled in a payment plan must pay the balance according to the plan and complete payment by June 7, 2027. The Indiana Department of Revenue says that failure to complete the plan can result in the loss of the waiver and additional penalties on eligible liabilities. Keep evidence of enrollment, payments, filed returns, and communications with the department or its collection contractor.
Who qualified for Indiana Tax Amnesty 2026?
Eligibility was based primarily on the tax period and the existence of a past-due liability. Indiana’s program covered existing liabilities for listed taxes administered by the Department of Revenue or Motor Carrier Services when the relevant tax period ended before January 1, 2024. Liabilities for periods ending after December 31, 2023, were not eligible.
Individuals and businesses could use Indiana’s eligibility tools and INTIME to identify eligible liabilities. A liability placed on hold could participate, although participation was not required merely because it was on hold. The precise treatment of a particular account depends on how Indiana recorded the liability, so sellers should verify the account directly with the department rather than assume every old balance qualified.
Does Indiana amnesty cover sales and use tax?
Yes. Indiana Tax Amnesty 2026 applied to listed taxes administered by the Indiana Department of Revenue, which included Indiana sales and use tax liabilities that met the program’s eligibility requirements. For an ecommerce seller, that could include unpaid tax connected with taxable sales into Indiana or use-tax obligations, but only when the liability was within the eligible periods and otherwise included in the taxpayer’s amnesty account.
Amnesty did not erase the underlying tax. The taxpayer still had to pay the base liability, file required returns, and satisfy the program’s terms. Sales tax filing, registration, marketplace treatment, exemptions, and taxability remain separate compliance questions. Indiana sellers can review Sales tax filing in Indiana before addressing unresolved periods.
Can an out-of-state or remote seller use Indiana sales-tax amnesty?
An out-of-state seller could qualify if it had an eligible Indiana liability and otherwise met the amnesty rules. Indiana’s amnesty program was not limited to businesses physically located in Indiana. A remote seller, including an ecommerce business selling through a marketplace or its own online store, could have an Indiana liability if its activities created a collection or filing obligation and the resulting liability fell within the eligible period.
Indiana currently requires a remote seller to register and collect Indiana sales tax when gross revenue from qualifying sales into Indiana exceeds the state’s stated economic-nexus threshold in the current or preceding calendar year. Indiana’s Department of Revenue also explains that marketplace sales may be treated differently when determining whether a retail seller must register separately. Review Economic nexus in Indiana and Sales tax permit in Indiana when determining whether the business should be registered going forward.
Because the amnesty window has closed, an unregistered remote seller cannot use a new amnesty application to resolve the past. Indiana’s Voluntary Disclosure Program may be a possible route for some unregistered remote sellers, but its eligibility and lookback rules are different. The exact position depends on your circumstances—confirm with Indiana or talk to us and we will check it for you.
What penalties and interest could Indiana waive?
Upon successful completion of Tax Amnesty 2026, the Indiana Department of Revenue stated that it would waive related penalties, interest, and collection fees on eligible liabilities. The waiver was tied to the eligible liability and the taxpayer’s compliance with the amnesty terms; it was not a general cancellation of every Indiana charge or every tax account.
The base tax remained payable. A taxpayer who enrolled in a payment plan also had to complete it by June 7, 2027 to preserve the benefit. Taxpayers who did not participate could be subject to additional penalties on liabilities that would have been eligible, and a taxpayer who failed to complete an amnesty plan could also face additional consequences.
Can sellers with unfiled Indiana sales-tax returns participate?
Unfiled returns did not necessarily make a taxpayer ineligible, but the missing returns had to be addressed. Indiana’s business amnesty instructions explain that a business with missing returns should file them, after which eligible liabilities may appear in INTIME. In other words, amnesty was not a substitute for filing the returns needed to establish the tax due.
Since the enrollment deadline has passed, a seller with unfiled historical returns cannot now enter Tax Amnesty 2026. The practical next step is to identify every missing period, determine whether the seller was required to register and collect, prepare accurate returns, and resolve the resulting balance with Indiana. Do not file zero returns simply to close a period unless the records support that result.
Can a taxpayer who used Indiana’s 2005 or 2015 amnesty participate again?
No. Indiana’s Tax Amnesty 2026 materials state that taxpayers who participated in Indiana’s 2005 or 2015 tax-amnesty programs were not eligible to participate again. This restriction applies even if the taxpayer has a new unresolved liability, a different sales channel, or a different ecommerce brand. The relevant question is whether the taxpayer participated in one of those prior Indiana programs.
If the business changed ownership, reorganized, or used multiple taxpayer identification numbers, the answer may require an account-level review. Do not assume that a new marketplace account or new entity automatically creates eligibility. Confirm the taxpayer’s status with Indiana before relying on any waiver.
What should sellers do after amnesty ends?
First, separate liabilities into three groups: amounts already paid under amnesty, balances covered by an active amnesty payment plan, and unresolved periods that were never enrolled. Check INTIME and retain the confirmation or payment-plan documentation. If a plan is active, follow its terms and complete it by June 7, 2027.
For unresolved periods, reconstruct Indiana sales by channel and period. Include direct Shopify or website sales, marketplace sales, refunds, exempt transactions, taxable products, and any sales made while inventory or other business activity created Indiana obligations. Reconcile marketplace tax collected by the marketplace with amounts the seller may still have been required to report.
Then determine the business’s current registration and filing position. A seller that still has Indiana nexus may need a Registered Retail Merchant Certificate and continuing returns. A seller that no longer has an obligation may need to close or update its account, but closure does not automatically erase historical liabilities. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
How should sellers address remaining Indiana obligations?
Start with a period-by-period exposure review rather than a single balance. Identify when Indiana nexus began, whether the seller crossed the remote-seller threshold, whether inventory was stored in Indiana, whether a marketplace collected tax, and whether returns were filed. The answer can differ between a marketplace-only seller and a seller operating its own online checkout.
After the review, register if required, file missing returns, correct inaccurate returns, pay tax and applicable additions, and establish a forward-looking filing process. Indiana requires businesses to file and pay sales and withholding taxes electronically. A professional service can prepare the returns, reconcile transaction data, communicate with the state, and help keep future filings current.
If the seller is an unregistered remote seller and has not yet been contacted by Indiana, investigate the Department of Revenue’s Voluntary Disclosure Program promptly. It is not the same as amnesty and may not fit every business. Sales Tax Compliance USA is a done-for-you service staffed by people who can review the facts, prepare the compliance plan, and help address the remaining Indiana obligations.
Indiana Tax Amnesty 2026: what applied and what sellers can do now
| Question | Indiana Tax Amnesty 2026 | After September 9, 2026 |
|---|---|---|
| New enrollment | Available only during July 15–September 9, 2026. | Closed; no new amnesty enrollment. |
| Eligible tax periods | Periods ending before January 1, 2024, subject to the program rules. | Those periods may still be investigated and resolved, but not newly enrolled in amnesty. |
| Sales and use tax | Covered when the liability was a listed, eligible Indiana Department of Revenue liability. | Underlying tax, returns, and applicable charges still require review. |
| Remote sellers | Out-of-state sellers could qualify if they had eligible Indiana liabilities and met the program rules. | Assess economic nexus, registration, filing, and possible voluntary disclosure options. |
| Unfiled returns | Missing returns had to be filed so Indiana could establish the liability and identify eligible balances. | File missing returns and resolve the resulting account through ordinary procedures. |
| Penalties, interest, and collection fees | Related amounts could be waived after successful completion of the amnesty terms. | No new waiver is available; active plans must be completed by June 7, 2027. |
| Prior 2005 or 2015 participants | Not eligible for the 2026 program. | Review other available compliance or resolution routes. |
| Ongoing compliance | Amnesty addressed eligible historical liabilities, not future filing duties. | Register, collect, file, remit, and maintain records if Indiana obligations continue. |
Frequently asked questions
Is Indiana tax amnesty still available?
No. Indiana Tax Amnesty 2026 ended on September 9, 2026, and the Department of Revenue says the window is closed to taxpayers who did not participate. A taxpayer with an active amnesty payment plan must still complete it by June 7, 2027.
When did Indiana’s tax amnesty program end?
The 2026 program ended September 9, 2026. June 7, 2027 is the completion deadline for enrolled payment plans, not a new-application deadline.
Who qualified for Indiana Tax Amnesty 2026?
Generally, taxpayers with existing eligible liabilities administered by the Indiana Department of Revenue or Motor Carrier Services for tax periods ending before January 1, 2024 could qualify, subject to the program’s other conditions. Taxpayers who participated in Indiana’s 2005 or 2015 amnesty programs were excluded.
Does Indiana tax amnesty cover sales and use tax?
Yes, eligible Indiana sales and use tax liabilities could be included because the program covered listed taxes administered by the Department of Revenue. The base tax still had to be paid, and required returns still had to be filed.
Can an out-of-state or remote seller use Indiana sales-tax amnesty?
An out-of-state seller could participate if it had an eligible Indiana liability and satisfied the program rules; physical location in Indiana was not stated as a requirement. However, the amnesty enrollment period has ended, so a seller that did not enroll must use ordinary compliance or another available state process.
Are penalties and interest waived under Indiana tax amnesty?
Indiana stated that related penalties, interest, and collection fees would be waived after successful completion of amnesty. The waiver depended on paying the base tax or completing the approved payment plan under the program terms.
Can taxpayers with unfiled Indiana sales-tax returns participate?
Missing returns did not automatically prevent participation, but the returns had to be filed and processed so Indiana could determine the liability. Because the 2026 window is now closed, taxpayers with unfiled returns should file and resolve them through current procedures.
Can a taxpayer who used Indiana’s 2005 or 2015 amnesty participate again?
No. Indiana’s Tax Amnesty 2026 materials specifically exclude taxpayers who participated in either the 2005 or 2015 Indiana amnesty program. A changed sales channel or new online store does not by itself remove that restriction.
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/Amnesty-Business-Fact-Sheet.pdf
- https://www.in.gov/dor/files/2026-news-release-tax-amnesty-opens.pdf
- https://www.in.gov/dor/files/2026-september-tax-bulletin.pdf
- https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/
Related reading
- Can indiana liabilities still be settled under amnesty?
- Can illinois sellers use the 2026 remote-retailer amnesty?
- Did your indiana tax-amnesty deadline already pass
- Economic nexus in Indiana
- Our sales tax compliance services
Getting this handled
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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.