In May 2025, Governor Mike Braun signed House Bill 1001, requiring the Indiana Department of Revenue (DOR) to administer a statewide tax amnesty program anticipated to be held in late 2025 or 2026. Much like prior amnesty programs, this initiative offers taxpayers the opportunity to settle qualifying past-due tax liabilities with waived penalties, interest, and collection fees.

Eligible Taxpayers

 Taxpayers with unpaid or underpaid liabilities for taxes administered by the DOR for periods ending prior to Jan. 1, 2023, 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 riverboat wagering (IC 4-33-13) and slot machine wagering (IC 4-35-8) are specifically excluded from eligibility for the 2025 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, 2023. Tax liabilities for 2023 and later are not eligible for participation in the 2025 Tax Amnesty Program.

Amnesty Period

The amnesty program will run for a maximum of eight regular business weeks and must conclude before Jan. 1, 2027. The exact dates of the amnesty window will be announced by the DOR.

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 Indiana Tax Amnesty 2025 must:

• Enter into an amnesty agreement with the Indiana DOR.
• 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.

For questions about tax liability eligibility for the 2025 amnesty program or participation requirements, please contact Nathan Hagerman, Mitch Svoboda, or any member of Taft’s Tax group.