45 IAC 0.1 — ARTICLE 0.1. CURRENT TEMP0RARY RULES

TITLE 45 DEPARTMENT OF STATE REVENUE

CURRENT TEMP0RARY RULES

DISCLAIMER:

As an aid to legal research, this document provides a list of currently effective temporary rules adopted by state agencies in the manner set forth in IC 4-22-2-37.1 and IC 4-22-2-37.2. While every effort has been made to ensure the accuracy of the list, this list may not provide an exhaustive enumeration of currently effective temporary rules. This list is not intended to be a substitute for traditional legal research. Exclusion of an temporary rule from this list does not affect the validity of the temporary rule. This list does not, itself, establish authority for the adoption of rules.

LSA Document #26-115 20260617-IR-045260115IFA

Interim Rule: Temporarily adds provisions to explain and implement the tax amnesty program and contained in House Enrolled Act 1001-2025.

Effective June 9, 2026.

Expires July 17, 2027.

Indiana Register 20260617-IR-045260115IFA LSA Document 260115

TITLE 45 DEPARTMENT OF STATE REVENUE

Interim Final Rule

LSA Document #26-115

DIGEST

TAX AMNESTY

Temporarily adds provisions to explain and implement the tax amnesty program as contained in House Enrolled Act 1001-2025. Taxpayers affected by these rules are anyone with an unpaid tax liability for a listed tax that was due and payable for a tax period ending before January 1, 2024. Effective June 9, 2026. Expires July 17, 2027.

HISTORY

60 Day Requirement: 20260429-IR-045260115ARA

Governor's Approval for Interim Rule: 20260506-IR-045260115GAA

Notice of Public Comment Period for Interim Rule: 20260506-IR-045260115INA

Regulatory Analysis submitted with Notice of Public Comment Period for Interim Rule: 20260506-IR-045260115RAA

SUMMARY/RESPONSE TO COMMENTS

The Department of State Revenue (department) requested public comment on the proposed interim rule from May 6, 2026, through June 5, 2026. The department received no comments in response to the Notice of Public Comment Period for Interim Rule.

INTERIM FINAL RULE

SECTION 1. (a) The definitions in this SECTION apply throughout this document.

(b) "Amnesty eligible liability" means an unpaid tax liability for a listed tax that was due and payable for a tax period.

(c) "Amnesty period" means the period beginning July 15, 2026, and ending September 9, 2026, during which a taxpayer may take advantage of the provisions contained in IC 6-8.1-3-17(c). The department may change this period by notice on its website before July 15, 2026. If the dates are changed, any reference to a date between July 15, 2026, and September 14, 2026, inclusive, will be adjusted to reflect the revised starting and ending dates.

(d) "Department" means the department of state revenue as defined in IC 6-8.1-1-2.

(e) "Due and payable" means:

(1) the department has issued:

(A) an assessment of a listed tax under IC 6-8.1-5-1;

(B) a demand for payment under IC 6-8.1-5-3; or

(C) a demand notice for payment of a listed tax under IC 6-8.1-8-2;

(2) the taxpayer has filed a return or an amended return in which the taxpayer has reported a liability for a listed tax; or

(3) the taxpayer has, during the amnesty period, filed:

(A) a written statement of liability in the form of an original return for the tax period; and

(B) an amnesty agreement with the department for a listed tax.

(f) “Electronic funds transfer” means a payment made by credit card, debit card, or eCheck from the taxpayer's bank account.

(g) "Listed tax" means a tax or fee described in IC 6-8.1-1-1 and in effect before the date set forth in IC 6-8.1-3-17(c).

(h) "Participate" means to pay in full:

(1) one (1) or more amnesty eligible liabilities for which the taxpayer entered into an amnesty agreement with the department; or

(2) an amount established under a settlement agreement with the department, if that settlement agreement was entered into in conjunction with the current amnesty program.

(i) "Taxpayer" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, co-signee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any other group or combination acting as a unit that is liable for the payment of taxes, as provided in IC 6-8.1-1-5.5, as follows:

(1) For purposes of liabilities assessed against an individual officer or employee under IC 6-2.5-9-3, IC 6-3-4-8, IC 6-6-1.1-801, IC 6-6-2.5-38, or any other taxes for which an individual officer or employee is personally liable for taxes held in trust, "taxpayer" refers collectively to those individuals who have been assessed, as well as the entity responsible for collection and remittance of those taxes.

(2) For purposes of liabilities assessed under IC 6-3-4-8.1, IC 6-3-4-8.2, IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15, "taxpayer" also refers to the entity responsible for withholding and remitting the taxes.

(3) For purposes of IC 6-3-4-8.5, "taxpayer" refers collectively to the entity that incurred the initial tax liability and transferee of property subject to tax under IC 6-3-4-8.5.

(4) If a taxpayer files a combined or consolidated tax return on behalf of multiple entities for utility receipts tax, adjusted gross income tax, or financial institutions tax, "taxpayer" means the filing entity listed on the return.

(j) "Tax period" means a reporting period ending before the date delineated in IC 6-8.1-3-17(c).

SECTION 2. The department is establishing an amnesty program for the amnesty period. For the amnesty period, the following apply:

(1) The amnesty program begins not earlier than 12:01 a.m. ET, nor later than 8:00 a.m. ET, July 15, 2026.

(2) An amnesty agreement, return, or amended return submitted electronically in attempted compliance with the amnesty program must be submitted by INTIME or other electronic means required by the department not later than 11:59 p.m. ET, September 9, 2026.

(3) An amnesty agreement, return, or amended return in attempted compliance with the amnesty program submitted by United States mail must be postmarked not later than September 14, 2026.

(4) An amnesty agreement, return, or amended return in attempted compliance with the amnesty program not described in subdivision (2) or (3) must be submitted not later than 4:30 p.m. ET, September 9, 2026.

SECTION 3. (a) Except as provided in SECTION 4 of this document, a taxpayer with an amnesty eligible liability is eligible to participate in the amnesty program.

(b) Taxpayers with unpaid liabilities for listed taxes are eligible to participate in the amnesty program if the liability is due and payable for the tax period. This applies to amnesty eligible liabilities for resident individuals, partial year residents, and nonresidents.

(c) Taxpayers that filed a tax return for an amnesty eligible liability, but underreported the tax liability that was due, may participate in the amnesty program by completing an amnesty agreement, filing an amended return for the tax period, and paying in full the base tax due.

(d) Taxpayers that have not filed a tax return, or paid taxes for an amnesty eligible liability, and have not been assessed by the department may participate in the amnesty program by completing an amnesty agreement, filing the original tax return for the tax period, and paying in full the base tax due.

(e) A taxpayer that properly protests an amnesty eligible liability in accordance with IC 6-8.1-5-1 is eligible to participate in the amnesty program.

(f) A taxpayer that has a departmental hold on an amnesty eligible liability resulting from an audit, a bankruptcy, a taxpayer advocate action, a criminal investigation, or a criminal prosecution is eligible to participate in the amnesty program.

(g) A taxpayer that negotiated a payment plan on or before the date specified in IC 6-8.1-10-12(d)(2) with the department, a sheriff, a collection attorney, or a collection agency is eligible to participate in the amnesty program if that payment plan pertains to an amnesty eligible liability.

SECTION 4. (a) A taxpayer is ineligible to participate in the amnesty program if the taxpayer participated in a previous amnesty program conducted by the department before the date set forth in IC 6-8.1-3-17(c)(2)(A), or the amnesty program for unpaid use tax on claimed race horses under IC 6-2.5-14, unless otherwise permitted by statute.

(b) A taxpayer's liability is ineligible for the amnesty program if the liability was incurred because of the taxpayer's failure to add back wagering taxes to the taxpayer's federal adjusted gross income or federal taxable income. This includes the taxpayer's distributive income passed through to its partners, shareholders, or other members of a pass through entity. This exclusion includes any income tax attributable to the addback for which a pass through entity is responsible for withholding on behalf of nonresident shareholders or partners.

(c) A taxpayer is ineligible to participate in the amnesty program for a liability that is otherwise an amnesty eligible liability if the taxpayer has pled guilty to or been convicted of tax fraud. The ineligibility extends to all liabilities, regardless of whether the liability is associated with the guilty plea or conviction for tax fraud.

(d) Subsection (a) does not apply to a taxpayer that entered into an amnesty agreement under Section 402 of the Streamlined Sales and Use Tax Agreement.

(e) Payments received by the department before the first day of amnesty for an amnesty eligible liability are not eligible for the abatement of penalties, interest, costs, or collection fees under SECTION 5 of this document.

SECTION 5. (a) If a taxpayer participates in the amnesty program and complies with all applicable requirements, the department:

(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs related to tax liabilities that are paid in full under the amnesty program;

(2) shall, after all amnesty eligible liabilities are paid in full, release any liens imposed;

(3) shall not initiate civil or criminal prosecution against an individual or entity that participates in the amnesty program for nonpayment of amnesty eligible liabilities that are paid in full pursuant to the amnesty program; and

(4) shall not issue, or, if issued, shall withdraw an assessment, a demand notice, a tax due notice, or a warrant for payment for amnesty eligible liabilities paid in full pursuant to the amnesty program.

(b) A taxpayer that has an amnesty eligible liability related to the International Fuel Tax Agreement (IFTA) or fees related to the International Registration Plan (IRP) that participates in the amnesty program with respect to those amnesty eligible liabilities will have all penalties and Indiana interest abated. IFTA and IRP prohibit Indiana from eliminating another jurisdiction's interest that is due.

SECTION 6. (a) All payments for amnesty eligible liabilities shall be made to the department.

(b) A taxpayer may pay in full all amnesty eligible liabilities with one (1) lump-sum payment. If one (1) lump-sum payment is not made, the taxpayer may enter into an amnesty payment plan agreement.

(c) A taxpayer that enters into an amnesty payment plan agreement shall comply with a written agreement stating the requirements of the payment plan.

(d) An amnesty payment plan agreement entered into by the taxpayer and the department must require the base tax due, as established in the agreement, be paid in full and remitted to the department by June 15, 2027.

(e) A taxpayer may pay more than the minimum monthly payment amount required by an amnesty payment plan agreement.

(f) Payments made that are less than the minimum monthly payment amount required by an amnesty payment plan agreement shall result in a default by the taxpayer of the amnesty agreement.

(g) No extensions of payments beyond June 15, 2027, are permitted.

(h) A taxpayer that fails to pay in full to the department the base tax due for all amnesty eligible liabilities or defaults on an amnesty plan agreement shall have the amnesty agreement voided and will be subject to all penalties, including the additional penalty provided in SECTION 8 of this document, interest, and costs related to the amnesty eligible liabilities that would have been incurred if the taxpayer had not attempted to participate in the amnesty program. However, no amount paid in attempted compliance with an amnesty agreement shall be refunded to a taxpayer. Any amount paid in attempted compliance with an amnesty agreement shall be applied in the manner otherwise prescribed for the payment.

SECTION 7. (a) A taxpayer desiring to participate in the amnesty program can pay in full the base tax due for all amnesty eligible liabilities by mailing to the department the entire amount of tax due.

(b) A taxpayer can remit the payment or payments by check, money order, or certified funds through U.S. mail. A taxpayer may also remit payment by cash in the exact amount.

(c) Payment can be made electronically with a credit card, a debit card, or an eCheck through INTIME, or by telephone.

(d) The date of a payment shall be determined in accordance with IC 6-8.1-6-3.

(e) Payments on the last day of tax amnesty must be made before 4:30 p.m. ET for in-person payments and 11:59 p.m. ET for electronic funds transfers.

SECTION 8. A taxpayer that fails to participate in the amnesty program or does not pay in full the base tax owed for all amnesty eligible liabilities shall be assessed an additional penalty equal to the sum of any penalties listed in IC 6-8.1-10-12(b) unless the taxpayer qualifies for an exemption under IC 6-8.1-10-12(c) or IC 6-8.1-10-12(d), or is otherwise not eligible to participate in the amnesty program. If a taxpayer has multiple amnesty eligible liabilities, an exemption or exclusion shall be determined on a liability-by-liability basis. No additional penalties beyond those previously imposed or specifically permitted under IC 6-8.1-10-12 will be imposed for failure to participate in the amnesty program.

SECTION 9. (a) All known taxpayers eligible to participate in the amnesty program that have an amnesty eligible liability will be notified on or before the first day of amnesty, either electronically or by first class mail at the last known address of the taxpayer, that they are eligible to participate in the amnesty program. For taxpayers with liabilities less than one hundred dollars ($100), notice may be given through a general public notice.

(b) The taxpayer will be notified of all known amnesty eligible liabilities.

(c) The notification will include the amount of payment required to participate in the amnesty program and amount of tax, penalty, interest, fees, and costs that will be due if the taxpayer does not take advantage of the amnesty program.

(d) A taxpayer that claims to have never received the notice will not be subject to the additional penalty under SECTION 8 of this document. The taxpayer must prove:

(1) the taxpayer never resided or operated a business at the address to which the notification of the amnesty program was mailed;

(2) the taxpayer never used as a mailing address for tax purposes the address to which the notification of the amnesty program was mailed; or

(3) the taxpayer previously provided the department with an updated or corrected current address.

The taxpayer also may prove that the taxpayer never received notice resulting from circumstances not described in subdivisions (1) through (3).

SECTION 10. (a) A taxpayer that participates in the amnesty program must agree to all provisions contained in SECTIONs 6 through 8 of this document. The taxpayer acknowledges all terms of the amnesty agreement when the taxpayer signs the agreement and pays the liability.

(b) A taxpayer that remits and agrees to amnesty electronically through INTIME must consent to the terms contained in the amnesty agreement.

(c) An amnesty agreement is completed when, before the end of the amnesty term, the taxpayer remits the required payment and otherwise complies with the requirements under SECTION 3, and does one (1) of the following:

(1) Signs and returns the amnesty agreement to the department.

(2) Agrees to amnesty through INTIME as provided in subsection (b).

(3) Files amended returns to report a previous tax deficiency.

(4) Files an initial return, if the taxpayer failed to file and remit for the tax period.

(d) A taxpayer may appoint a personal representative to sign the amnesty agreement. However, the taxpayer shall complete a power of attorney (Form POA-1), giving the representative authorization to sign on behalf of the taxpayer.

(e) To participate successfully in the amnesty program, the taxpayer must:

(1) pay in full all amnesty eligible liabilities;

(2) relinquish all rights to protest, appeal, or litigate a tax liability that is being paid;

(3) agree not to file a claim for refund of any tax paid under the amnesty program; and

(4) comply with subsection (a).

(f) Notwithstanding subsection (e), a taxpayer may participate successfully in the amnesty program if the taxpayer pays in full an amount established under a settlement agreement with the department, if that settlement agreement was entered into in conjunction with the current amnesty program.

SECTION 11. (a) A taxpayer that has multiple amnesty eligible liabilities shall have any payment less than the full amount due first applied to the oldest tax liability for which the taxpayer's payment can satisfy the tax liability in full. If a payment cannot satisfy any amnesty eligible liabilities in full, but is made in attempted satisfaction of amnesty eligible liabilities, it shall be applied to the oldest amnesty eligible tax liability.

(b) The oldest liability shall be determined by the date of the tax period.

(c) The allocation of a payment to the oldest tax liability first may be altered if the taxpayer specifically indicates the allocation of a payment to another liability.

SECTION 12. If the department determines:

(1) an overpayment has been made by a taxpayer during the amnesty period for an amnesty eligible liability; and

(2) the overpayment was due to a computational error;

that overpayment may be refunded to the taxpayer. If the overpayment is not refunded, it shall be credited to the taxpayer.

SECTION 13. (a) A taxpayer that receives an assessment based on the department's estimate of the taxpayer's liability for a tax period that qualifies for amnesty is allowed to pay the base tax assessed.

(b) If the taxpayer remits an amount that is different than the base tax amount assessed, the taxpayer must file a tax return for the tax period attesting that the amount remitted was the correct tax liability due.

(c) A taxpayer that files a return reporting a zero dollar ($0) tax liability as a result of an assessment based on the department's estimate of the taxpayer's liability for a tax period shall attach a verification that no tax liability exists.

(d) Verification of no tax liability can be proven by attaching contemporaneous evidence that no tax liability exists. Examples of documents the department will consider in determining whether a tax liability exists include the following:

(1) Minutes of the final board of directors meeting.

(2) Records of bank accounts closed.

(3) Articles of dissolution.

(4) Notarized statement of dissolution from an officer of the business.

(5) Final utility bills.

(6) Any proof of dissolution filed with the Internal Revenue Service.

(7) Books and records, or any other pertinent information.

(e) Reported tax liabilities are subject to review by the department.

SECTION 14. (a) This SECTION pertains to a taxpayer that has established a payment plan with a sheriff, collection attorney, or collection agency and is eligible for the tax amnesty program under SECTION 3(g) of this document.

(b) The taxpayer may pay the remaining balance of the payment plan in full during the amnesty program.

(c) The taxpayer, upon approval of the department, may establish an amnesty payment plan and shall conform to the requirements of SECTION 10 of this document.

(d) If a taxpayer that established a payment plan with the department on or before the date specified in IC 6-8.1-10-12(d)(2) is not able to pay the remaining balance during the amnesty period or will not be able to pay the remaining balance through an amnesty payment plan, the taxpayer may elect not to participate in the amnesty program without being subject to the additional penalty assessment.

(e) If a taxpayer that has established a payment plan with a sheriff, collection attorney, or collection agency does not pay the balance of tax due or establish a payment plan within the amnesty program, the taxpayer is not subject to the additional penalty after the amnesty period ends.

(f) No amount paid in attempted compliance with an amnesty agreement shall be refunded to a taxpayer.

SECTION 15. (a) A payment by a taxpayer made in anticipation of an audit assessment for a listed tax is not considered an amnesty payment unless the taxpayer files an amended return admitting to previous underreporting of a tax liability for the tax period.

(b) A taxpayer that makes a payment as part of an amended return pursuant to the amnesty program cannot file a claim for refund if an audit determines that the taxpayer overpaid the tax liability for the reporting period.

SECTION 16. (a) A taxpayer that fully complies with the terms of an amnesty agreement is eligible to have their tax warrant or warrants expunged, in the sole discretion of the department. However, the department will not expunge a warrant if the department finds that the warrant was issued based on the taxpayer's fraudulent, intentional, or reckless conduct.

(b) To have a warrant expunged, a taxpayer must submit to the department a properly completed amnesty expungement request form. Request forms should not be submitted until all amnesty eligible liabilities have been paid in full. Request forms submitted to the department before a taxpayer's amnesty eligible liabilities have been paid in full will receive no consideration, and no expungement will take place. Taxpayers must submit the amnesty expungement request form by June 15, 2027. The department shall have one hundred eighty (180) days to review and approve or deny an amnesty expungement request form.

(c) In addition to submitting an amnesty expungement request form, to be eligible to have a tax warrant expunged, the taxpayer making the request:

(1) must be current on all subsequent tax filings; and

(2) may not have any outstanding tax liabilities.

SECTION 17. This document expires July 17, 2027.

LSA Document #26-115

Filed with Publisher: June 9, 2026, 8:33 a.m.

Documents Incorporated by Reference: None Received by Publisher