Key Takeaways
- Indiana Tax Amnesty 2026 provides a limited opportunity for eligible individuals and businesses to resolve certain Indiana tax liabilities for periods ending before January 1, 2024.
- The program runs from July 15, 2026, through September 9, 2026, giving eligible taxpayers a limited window to resolve outstanding liabilities.
- Taxpayers with broader or multi-year Indiana exposure should consider whether amnesty or a voluntary disclosure agreement (VDA) may provide a more favorable resolution.
Indiana’s 2026 tax amnesty program provides a limited opportunity for eligible individuals and businesses to resolve older Indiana tax liabilities and obtain a waiver of related penalties, interest, and collection fees. The program applies to eligible Indiana state tax liabilities for tax periods ending before January 1, 2024, and runs from July 15, 2026, through September 9, 2026.
Who may qualify?
Tax Amnesty 2026 is available to individuals and businesses with outstanding Indiana tax liabilities for tax periods ending before January 1, 2024. Indiana residency is not a requirement for participation; however, taxpayers must have an Indiana filing or payment obligation and must not have participated in Indiana’s 2005 or 2015 amnesty programs.
How do I confirm eligibility?
Individuals and businesses can use the tax amnesty tool to check eligibility and determine whether they have amnesty-eligible liabilities, although using the tool alone does not enroll the taxpayer in the program.
Next steps with the Indiana amnesty program
For eligible taxpayers, Indiana Tax Amnesty 2026 may offer meaningful savings. However, taxpayers with broader or multi-year Indiana exposure should also evaluate whether a Voluntary Disclosure Agreement may offer a more favorable path, particularly if limiting the lookback period or addressing historical liabilities anonymously may be important. The amnesty window is temporary so taxpayers should assess their Indiana exposure promptly and determine the most appropriate resolution strategy while the amnesty window remains open.
Businesses with Indiana tax exposure should begin reviewing outstanding liabilities, filing history, and prior amnesty participation now. Eide Bailly can help taxpayers evaluate eligibility, assess whether amnesty or a VDA is the better fit, and navigate the process.
Who We Are
Eide Bailly is a nationally ranked accounting and advisory firm bringing financial, operational, and technical solutions to middle market and high-growth organizations.
