Why It Matters
Indiana’s tax amnesty program, which opened July 15, offers delinquent taxpayers a chance to settle past-due accounts while providing the state with a significant revenue boost. The initiative could recover between $65 million and $144 million from approximately $465 million in outstanding tax liabilities—funds the state has already factored into its fiscal 2027 budget projections.
What Happened
The Indiana Department of Revenue launched a limited-time amnesty program allowing taxpayers to resolve liabilities that accrued before January 1, 2024. Eligible participants must finalize payment plan agreements by September 9 to qualify for the reduced-penalty structure the amnesty provides.
The department is processing applications through its INTIME system and has contracted with United Collection Bureau to handle outreach and respond to taxpayer inquiries. Rather than conduct broad public marketing campaigns, officials opted for direct notification of known delinquent accounts, focusing resources on taxpayers most likely to participate.
Those who participated in previous amnesty programs in 2005 or 2015 are ineligible for the current round. As of the reporting week, more than 2,300 individuals had logged into the INTIME portal to begin the process.
Emily Wann, the Department of Revenue’s executive director of operations, noted that in prior amnesty periods, “the majority of our volume (came) in in the last two weeks,” indicating that participation typically accelerates as the deadline approaches.
By the Numbers
$465 million — total delinquent taxes on the Department of Revenue’s books
$65 million to $144 million — estimated range of amnesty collections
14% to 31% — portion of past-due taxes estimated to be recovered
$124 million — amnesty revenue included in the State Budget Agency’s 2027 fiscal year budget projections
2,300+ — individuals who logged into the INTIME portal as of the reporting week
September 9 — deadline for finalizing payment plan agreements
Prior Amnesty Performance
Indiana’s last amnesty program in 2015 collected $188.5 million, recovering 34 percent of eligible past-due liabilities. Out-of-state businesses accounted for the largest share of revenue: $125.6 million, or 66.8 percent of the total. Indiana individual taxpayers contributed $37.7 million, representing 20 percent of collections.
Approximately 60 percent of the delinquent tax base comes from business accounts, while roughly 60 percent of all delinquencies originate from Indiana taxpayers and 40 percent from out-of-state filers. These patterns informed the state’s current amnesty design and outreach strategy.
Zoom Out
Indiana’s property values have climbed sharply in 2026, driven largely by industrial sector expansion, which may improve future revenue collection. Tax amnesty programs are a standard revenue recovery tool used by states facing budget pressures or seeking to clear delinquent accounts. Indiana’s ability to collect a significant portion of outstanding liabilities without lengthy enforcement action reduces administrative costs and accelerates cash flow into state coffers.
The amnesty represents one lever in Indiana’s broader tax administration strategy, complementing routine enforcement and temporary tax relief measures such as the gas tax holiday that balance revenue needs against economic stimulus goals.
What’s Next
The program runs until September 9, when payment plan agreements must be finalized. The Department of Revenue expects submission volume to peak in the final weeks before the deadline, consistent with historical patterns from 2005 and 2015. State officials will track actual collections against the $65 million–$144 million projection and adjust future tax administration priorities accordingly. As Indiana agencies expand use of automated systems for administrative tasks, improved data analytics may help identify delinquent accounts earlier in future amnesty cycles.