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On March 5, Indiana Gov. Mike Braun signed Senate Bill 243, updating provisions of a new Indiana Tax Amnesty Program, previously introduced in legislation and passed in 2025. Much like prior Indiana amnesty programs, this new initiative offers taxpayers the opportunity to settle qualifying past-due tax liabilities with waived penalties, interest, and collection fees with the Indiana Department of Revenue (DOR).
Eligible Taxpayers
Taxpayers with unpaid or underpaid liabilities for taxes administered by the DOR for periods ending prior to Jan. 1, 2024, will be eligible for the program. However, taxpayers who participated in the 2005 or 2015 amnesty programs will not be eligible for this new program.
Eligible Taxes
Amnesty is available for most "listed taxes" administered by the DOR, including individual and corporate income, sales and use (gross retail), financial institution, fuel, and withholding taxes. Taxes related to wagering are specifically excluded from eligibility for the current amnesty program. Furthermore, Indiana property taxes, unemployment taxes, and other taxes not administered by the DOR remain ineligible.
Eligible Periods
Eligible tax periods include those ending prior to Jan. 1, 2024. Tax liabilities for 2024 and later are not eligible for participation in the Indiana Tax Amnesty Program.
Amnesty Period
The Indiana Department of Revenue issued a bulletin on Feb. 4 detailing that the Indiana Tax Amnesty Program will take place between July 15 and Sept. 15.
Double Penalties for Failure to Participate
As with previous programs, taxpayers who are eligible for amnesty but fail to participate may be subject to increased penalties on their eligible liabilities after the conclusion of the amnesty period.
How to Participate
Taxpayers who wish to participate in the Indiana Tax Amnesty Program must:
- Enter into an amnesty agreement with the Indiana Department of Revenue.
- Pay in full all eligible liabilities (or establish a payment plan as permitted).
- Relinquish all rights to protest, appeal, or litigate taxes paid under amnesty.
- Agree not to claim refunds for taxes paid under the program.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
