Indiana Tax Relief Options and DOR Collection Help

Indiana Tax Relief Overview

Owing Indiana state taxes is different from owing the IRS. The Indiana Department of Revenue (DOR) has its own rules, deadlines, and collection tools. Indiana differs from many states: it has a decreasing flat income tax rate, county income taxes in all 92 counties, and an official Offer in Compromise program administered by the Taxpayer Advocate Office (TAO).

Key Indiana tax facts:

• Flat income tax: 3.05% (2024) → 3.00% (2025) → 2.95% (2026) → 2.90% (2027+) under IC 6-3-2-1
• County Income Tax (LIT): All 92 counties have one — an extra local tax on top of the state rate
• Protest deadline: 60 days from a proposed assessment — statutory and cannot be extended
• Offer in Compromise: Indiana DOES have an OIC program — unlike some states
• New responsible-person rules: Effective January 1, 2026 — joint and several liability, Level 6 felony for knowing failure
• Tax warrant changes: 20-day minimum between demand notice and warrant filing (effective July 1, 2026)
• Tax warrant expungement: New process available (effective July 1, 2026)

Depending on your situation, you may need one or more of the following:

• A payment plan to pay your tax bill over time
• An Offer in Compromise to settle your tax debt for less than you owe
• An appeal if you received a proposed assessment you disagree with
• Penalty relief if penalties make the balance impossible to pay
• Lien release or levy resolution if collection action has started
• Filing help if you have unfiled Indiana tax returns

If you run a business in Indiana and owe sales tax or withholding tax, the stakes are higher. Trust fund taxes are treated seriously by DOR and can create personal liability under Indiana's responsible-person tax rules, including the 2026 changes.

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Indiana Tax Relief Options at a Glance

Indiana has an OIC program: unlike Alabama and some other states, Indiana administers an official Offer in Compromise through the Taxpayer Advocate Office. Two types are available. Installment plans generally run up to 72 months. A lump-sum payment may qualify for an additional 10% reduction.

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Indiana Income Tax Rates (Flat Tax, Decreasing)

Indiana has a flat income tax structure, with the rate decreasing over time under IC 6-3-2-1:

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Indiana County Income Tax (LIT) — All 92 Counties

A critical fact for Indiana taxpayers: all 92 Indiana counties have enacted a Local Income Tax (LIT), formerly known as COIT, CAGIT, and CEDIT. This means nearly every Indiana taxpayer pays both state and local income tax.

How Indiana County Income Tax Works

• Who pays: Indiana residents pay LIT based on their county of residence as of January 1 of the tax year
• Tax base: LIT is applied to the Indiana adjusted gross income
• Rate caps: County expenditure LIT rate is capped at 2.5% for most counties and 2.75% for Marion County
• Collection: DOR collects LIT; the State Budget Agency certifies distributions; the Office of State Comptroller distributes 1/12 monthly
• Withholding: Employers must withhold county tax based on the employee's Indiana county of residence as of January 1

County Income Tax Issues for Taxpayers

County income tax can complicate tax debt situations:

• If you move between counties, your LIT rate changes based on your January 1 residence
• Employers must withhold for the correct county — errors can create underpayment
• Reciprocal state employees (KY, MI, OH, PA, WI) are exempt from Indiana state withholding, but county tax still applies
• DOR collects LIT debts alongside state tax debts

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What Indiana Tax Notice Did You Receive?

Select your notice type for a quick explanation of what it means and your options.

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What the Indiana Department of Revenue Can Do to Collect

If you owe Indiana state taxes and do not address the balance, DOR has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.

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Indiana Tax Payment Plans

If you cannot pay your Indiana state tax balance in full, a payment plan may be an option. Indiana offers payment plans through the INTIME online portal, and many Hoosiers use this route to stay current while paying down a balance.

Important: Refunds Are Kept During Payment Plans

DOR will keep any refunds or offsets while a payment plan or OIC is active. Refunds are credited to the balance but do not count as payment plan payments. The plan does not prevent the state from taking your refunds.

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Key Conditions for Indiana Payment Plans

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Indiana Offer in Compromise (OIC)

Unlike many states, Indiana does have an Offer in Compromise program. It is administered solely by the Taxpayer Advocate Office (TAO) within the Indiana Department of Revenue. An OIC is a formal agreement between you and DOR to settle a tax liability for less than the full amount owed.

Two Types of Indiana OIC

• Doubt as to Collectability: You cannot pay the full amount. TAO determines your reasonable collection potential based on your assets, income, and expenses.
• Economic Hardship: Paying the full amount would create an economic hardship. You must demonstrate that full payment would prevent you from meeting basic living expenses.

Key Indiana OIC Terms

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What Happens If Your OIC Is Accepted?

If your OIC is accepted, you pay the agreed amount either as a lump sum (with a potential 10% discount) or through installments over up to 72 months. You must stay in full compliance with all Indiana tax filing and payment obligations through the fifth year after acceptance. If you default, the full original liability may be reinstated.

What Happens If Your OIC Is Denied?

TAO's decision on an OIC is final. There is no appeal. If denied, your other options include a payment plan, penalty relief, or paying in full.

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Which Indiana Tax Relief Option Fits Your Situation?

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Indiana Tax Appeals: Proposed Assessment, Rehearing, and Tax Court

If you disagree with a proposed assessment from the Indiana Department of Revenue, you have a specific appeals path with strict deadlines. Missing a deadline can severely limit your options.

Important: 60-Day Protest Deadline — Cannot Be Extended

A taxpayer has 60 days from the date of a proposed assessment or denial of refund to file a written protest with DOR under IC 6-8.1-5-1. This deadline is statutory and cannot be extended. Do not wait.

Indiana Tax Appeals Process

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Collection Stay During Appeal

Under IC 6-8.1-8-16, if a timely appeal is filed, no demand notice, warrant, levy, or court proceeding may be issued for a protested listed tax until the later of the Tax Court appeal period expiring or a decision becoming final. This is a critical protection — filing a timely protest stops collection.

Refund Appeal Time Limit

The Indiana Tax Court does not have jurisdiction over a refund appeal filed more than three years after the claim for refund was filed with DOR (IC 6-8.1-9-1).

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Indiana Penalty Relief

Penalty relief differs from a payment plan or an OIC. A payment plan lets you pay your tax bill over time. An OIC settles the debt. Penalty relief asks Indiana to reduce or remove penalties when allowed under state rules.

IC 6-8.1-10-2.1(d) requires DOR to abate penalties if the taxpayer can show that failure to timely file or pay was due to "reasonable cause and not due to willful neglect."

Indiana Penalty Types

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Establishing Reasonable Cause

To establish reasonable cause, a taxpayer must demonstrate they "exercised ordinary business care and prudence" but were unable to comply. This can include:

• Death, serious illness, or unavoidable absence
• Fire, casualty, natural disaster, or other disturbance
• Inability to obtain records despite reasonable effort
• Reliance on professional advice that turned out to be incorrect

Penalty Abatement for Incarceration

IC 6-8.1-10-2.1 allows for abatement of penalties and interest during incarceration if the incarceration exceeds 180 days, with documentation required after release.

Trust Tax Penalty Relief

For trust taxes (sales tax and withholding), IC 6-8.1-10-2.1(d) waives the penalty for failure to timely remit if the failure was "due to reasonable cause and not due to willful neglect."

Penalty Relief vs. Payment Plan vs. OIC

These are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately with supporting documentation. Even if penalties are waived, the underlying tax and interest must still be paid (unless part of an approved OIC).

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Indiana Tax Warrants and Judgment Liens

In Indiana, a tax lien is created when DOR files a tax warrant with the county clerk. The warrant becomes a judgment lien against all your property in that county.

How Indiana Tax Warrants Work

• Demand Notice: DOR sends a Demand Notice with a 20-day response period. Effective July 1, 2026, DOR must wait at least 20 days after mailing before filing the warrant.
• Tax Warrant Filing: If no response, DOR files the warrant with the county clerk. It becomes a judgment lien against all property in the county.
• Collection Fee: A 10% collection fee is added to tax warrants.
• Duration: DOR may not issue a demand notice for a liability more than 9 years after the earliest permitted date. DOR may file additional warrants in other counties within 10 years after the demand notice.
• Extinguishment: If DOR does not issue a timely demand notice, file a timely tax warrant, or renew all tax warrants, DOR shall extinguish the tax liability.
• Exemptions Do Not Apply: Indiana debtor exemption laws that protect property from creditor levy do NOT apply to tax warrant collections.
• Sheriff Collection: The county sheriff has 120 days from judgment entry to attempt levy and collection.

Lien Release

DOR must mail a release and expungement order within 7 days of determining that a tax warrant was filed in error. DOR may release a lien if the cost of selling property exceeds the tax liability, or if the sale would not reduce liability by 10% or $1,000. DOR will release Indiana state tax liens once a debt is paid in full, or when an OIC is accepted, and the agreed-upon amount is paid in full.

Tax Warrant Expungement — Effective July 1, 2026

Effective July 1, 2026, taxpayers may request expungement if:

• The warrant filing was in error;
• Release/expungement is in the best interest of the state; or
• Expungement facilitates the collection of outstanding liabilities.

Lien Foreclosure Deadline

A lien on real property becomes void if DOR fails to file a foreclosure action within 180 days after receiving written notice from the taxpayer demanding foreclosure. However, DOR still has the authority to levy or garnish, even where a lien was released due to a failure to foreclose.

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Indiana Bank Levy and Wage Garnishment

Indiana DOR (through sheriffs and contracted collection agencies) can levy bank accounts and garnish wages to collect tax warrant judgments, which puts taxpayers at risk of losing access to income or savings with little notice.

Bank Account Levy

DOR can freeze your bank account and seize funds to satisfy a tax warrant judgment. This can create immediate cash-flow problems, especially for business accounts. Indiana debtor exemption laws do not apply to tax warrant collections.

Wage Garnishment

DOR can garnish wages through the taxpayer's employer or through contracted collection agencies. Wage garnishment remains in effect for subsequent pay periods until the total amount has been withheld and remitted.

Collection Agencies

DOR contracts with United Collection Bureau, Inc. (UCB) as a legal collection agent authorized under Indiana Code 6-8.1-8-4. UCB may use wage garnishments and bank account levies as collection methods.

Levy / Garnishment vs. Tax Warrant Lien

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Indiana Tax Warrant Changes Effective 2025–2026

Indiana has made significant changes to its tax warrant and collection process. These changes affect both taxpayers and collection timelines.

Electronic Warrant Payments (Effective Jan 1, 2025)

Payments to DOR for tax warrants must be made electronically. Payments are due twice monthly on the 5th and 20th.

New Responsible-Person Rules (Effective Jan 1, 2026)

Indiana's 2026 legislative changes (SEA 243) create consolidated responsible-person rules. Joint and several liability. Level 6 felony for knowing failure to collect or remit trust taxes.

20-Day Minimum Before Warrant Filing (Effective July 1, 2026)

DOR must wait at least 20 days after mailing a demand notice before filing a tax warrant with the county clerk.

Tax Warrant Expungement (Effective July 1, 2026)

Taxpayers may request warrant expungement if it was filed in error, is in the state's best interest, or facilitates collection.

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Indiana Responsible Person Rules (Trust Taxes)

Business tax debt for trust fund taxes — sales tax and withholding tax — is treated very seriously by the Indiana DOR. These are taxes held "in trust" for the state. Under Indiana law, responsible persons can be held personally liable.

Important: New Responsible-Person Rules Effective January 1, 2026

Indiana's 2026 legislative changes (SEA 243) create major updates for responsible persons in Indiana:

• Joint and several liability: A business and each responsible person are jointly and severally liable for trust taxes, including interest and penalties
• Level 6 felony: If a responsible person knowingly fails to collect or remit trust taxes to the state, it is a Level 6 felony
• "Responsible officer" changed to "responsible person": References throughout the Indiana tax code are updated to include anyone with control, not just officers
• Refund allocation formula: A new formula determines refund allocation when the business and responsible persons overpay

Who Is a "Responsible Person"?

A responsible person is anyone who has the duty or authority to collect, account for, or remit trust taxes. This can include:

• Corporate officers and directors
• Partners and LLC members
• Employees with control over disbursements
• Anyone with signature authority over bank accounts
• Bookkeepers or accountants with control

Trust Taxes in Indiana

Trust taxes are taxes collected or withheld from others that are held in trust for the state:

• Sales tax (IC 6-2.5-9-3): Retail merchants hold sales tax in trust for the state and are personally liable for it. The consumer pays the tax; the merchant collects it on behalf of the state.
• Withholding tax: Employers hold Indiana income taxes withheld from employee wages in trust and must remit them by the due dates.

Sales Tax as a Trust Tax

Under IC 6-2.5-9-3(a), a retail merchant holds sales taxes in trust for the state and is personally liable to pay those taxes. This means even if your business closes, files bankruptcy, or changes ownership, the responsible persons may still be personally liable for unpaid trust taxes.

Reciprocal States and Withholding

Indiana has reciprocal agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin. Nonresident employees in these states are exempt from Indiana state withholding, but county income tax still applies if they work in Indiana. Employers must withhold Indiana county tax from reciprocal-state employees who work in Indiana as of January 1 of the year.

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Indiana Business, Sales Tax, and Payroll Tax Debt

Business tax debt is riskier than individual income tax debt. Sales tax, withholding tax, and other trust fund taxes are taken very seriously by the Indiana DOR because this is money you collected or withheld that belongs to the state.

Indiana Business Tax Types

Business Filing Deadlines

• Corporate returns (IT-20): Due on the 15th day of the 5th month following the end of the taxable year
• S-Corp (IT-20S) and Partnership (IT-65): Due the 15th day of the 4th month following the end of the taxable year
• Monthly sales tax (ST-103): Due by the 20th (early filers with $1,000+ avg) or by the last day of the following month
• Withholding (WH-1): Due monthly by the 20th (early filers) or the end of the following month

Partial Payment Application Order

For taxable periods after December 31, 2020, partial payments are applied: (1) tax liability, (2) penalty, (3) interest. For periods before January 1, 2021, the order was: (1) penalty, (2) interest, (3) tax liability.

Indiana Sales Tax Debt

Unpaid sales tax can lead to license issues, aggressive collection, and personal liability for responsible persons under IC 6-2.5-9-3 and Indiana's 2026 responsible-person rules.

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Indiana Payroll / Withholding Tax Debt

Unremitted withholding can trigger personal liability for responsible persons and aggressive collection by DOR.

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Indiana Unfiled Tax Returns

If you have not filed Indiana tax returns for one or more years, that can block most resolution options. DOR may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.

Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It is better to prepare the returns correctly, including the right income, deductions, credits, and county income tax calculations.

Why Filing Matters in Indiana

• Unfiled returns block payment plan and OIC eligibility
• DOR may issue proposed assessments with a higher tax than you actually owe
• Penalty relief generally requires all returns to be filed
• The 9-year demand notice limitation may not start until a return is filed
• County income tax must be calculated for the correct county of residence

Indiana Individual Filing Deadline

Individual income tax returns (IT-40) are due April 15. The extended deadline is November 17 (with a federal/state extension).

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Indiana Tax Relief Tools & Resources

Use these Indiana tools to manage your tax account, access forms, and explore payment options. Then request a review if you need help.

• INTIME (Indiana Taxpayer Information Management Engine) — Access your Indiana tax account online to view balances, make payments, and set up payment plans. intime.dor.in.gov
• DOR Taxpayer Advocate Office (TAO) — Handles OIC applications, payment plans, collections assistance, and other taxpayer help. in.gov/dor/about/contact-us/taxpayer-advocate-office
• DOR Rates, Fees & Penalties — Current Indiana tax rates, fees, and penalty information. in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties
• DOR Appeals Information — Protest procedures, deadlines, and the Indiana Tax Court appeal process. in.gov/dor/resources/legal/appeals
• Information Bulletin #32 — County Income Tax — Complete guide to Indiana's local income tax system for all 92 counties. in.gov/dor/files/reference/ib32.pdf
• DOR Taxpayer Bill of Rights — Your rights as an Indiana taxpayer, including collection and lien information. in.gov/dor/resources/tax-library/taxpayer-bill-of-rights

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Indiana Government Resources 

These are the official Indiana sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.

• Indiana Department of Revenue (DOR) — Official tax agency portal
• INTIME Portal — Online taxpayer account management
• Taxpayer Advocate Office (TAO) — OIC, payment plans, collections help
• Offer in Compromise Program — Indiana OIC application information
• DOR Appeals — Protest and appeal procedures
• Taxpayer Bill of Rights — Collection and lien information
• Rates, Fees & Penalties — Current Indiana tax rates
• Income Tax Information Bulletin #32 — County income tax guide
• INTIME Payment Plan Guide — How to set up a payment plan
• OIC Guide PDF — Complete OIC application instructions
• TAO Guide PDF — Taxpayer Advocate Office guide
• 2025 Tax Chapter — Filing year guide for 2024
• DOR Legislative Synopsis 2026 — 2026 tax law changes
• Indiana Code Title 6 (Taxation) — Complete Indiana tax statutes
• DOR Business FAQ — Business tax questions

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Not Sure What to Do With Your Indiana Tax Situation?

Select the card that matches your situation to jump to the relevant section.

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Frequently Asked Questions

What is Indiana's income tax rate?

Indiana has a flat individual adjusted gross income tax rate established by IC 6-3-2-1. The rate is 3.05% for 2024, decreasing to 3.00% for 2025, 2.95% for 2026, and 2.90% for 2027 and thereafter. In addition to the state rate, all 92 Indiana counties impose a Local Income Tax (LIT), so most Hoosier taxpayers pay both state and county income tax.

Does Indiana have a county income tax?

Yes. All 92 Indiana counties have enacted a Local Income Tax (LIT), formerly known as COIT, CAGIT, and CEDIT. LIT is applied to Indiana adjusted gross income based on the taxpayer's county of residence as of January 1. Rates vary by county and are capped at 2.5% for most counties and 2.75% for Marion County. LIT is collected by the Indiana Department of Revenue and distributed monthly by the Office of State Comptroller.

Does Indiana have an offer-in-compromise program?

Yes. Indiana has an Offer in Compromise (OIC) program administered solely by the Taxpayer Advocate Office (TAO) within the Indiana Department of Revenue. Two types are available: (1) Doubt as to Collectability—you cannot pay the full amount; and (2) Economic Hardship—paying the full amount would create economic hardship. OIC installment payment plans generally do not exceed 72 months. A lump sum payment within 30 days may receive an additional reduction of up to 10% (maximum $10,000). TAO's decision is final — there is no appeal of a denied OIC.

What are Indiana's new responsible-person rules?

Effective January 1, 2026, Indiana's legislative changes (SEA 243) create consolidated responsible-person rules for all trust taxes in Indiana. Key changes include: (1) a business and each responsible person are jointly and severally liable for trust taxes including interest and penalties; (2) if a responsible person knowingly fails to collect or remit trust taxes, it is a Level 6 felony; (3) references changed from "responsible officer" to "responsible person" throughout Indiana tax code; and (4) a new formula determines refund allocation when overpayments occur.

Can I get a payment plan for Indiana state taxes?

Yes. Indiana offers payment plans through the INTIME online portal. Individuals can enroll in a payment plan if they owe more than $100; businesses can enroll if they owe more than $500. Plans generally run up to 36 months under DOR's published payment-plan tables and require little to no down payment, with monthly or bi-weekly installments. All tax returns must be filed and current taxes paid on time while the plan is in effect. Interest continues to accrue. DOR will keep any refunds or offsets while the plan is active.

Does an Indiana payment plan stop penalties and interest?

No. A payment plan lets you pay your tax bill over time, but interest continues to accrue on the unpaid balance during the plan. Penalties already assessed remain unless separately waived through Indiana's reasonable-cause process under IC 6-8.1-10-2.1(d). The plan does not erase the underlying tax debt. If you default, collection action may resume immediately.

Can Indiana keep my tax refund while I'm on a payment plan?

Yes. DOR will keep any refunds or offsets while a payment plan or OIC is active. Refunds are credited to the balance but do not count as payment plan payments. The payment plan does not prevent a refund offset. A protested tax remains collectible until the appeal period expires.

How long do I have to appeal an Indiana tax assessment?

You have 60 days from the date of a proposed assessment to file a written protest with DOR under IC 6-8.1-5-1. This deadline is statutory and cannot be extended. After DOR issues a final determination, you have 30 days to request a rehearing in writing, and 90 days to file an appeal with the Indiana Tax Court. DOR will extend the Tax Court deadline by an additional 90 days upon request per IC 6-8.1-5-1(h)(2). Filing a timely protest stops collection action under IC 6-8.1-8-16.

Can Indiana file a tax lien?

Yes. Indiana files a tax warrant with the county clerk, which becomes a judgment lien against all your property in that county. A 10% collection fee is added. Indiana debtor exemption laws do NOT apply to tax warrant collections. The lien includes property acquired after filing. DOR may release a lien if the cost of selling property exceeds the tax liability or if the sale would not reduce liability by 10% or $1,000. Effective July 1, 2026, taxpayers may request warrant expungement in certain circumstances.

Can Indiana levy a bank account or garnish wages?

Yes. DOR (through sheriffs and contracted collection agencies like UCB) can garnish wages and levy bank accounts to collect tax warrant judgments. The county sheriff has 120 days from judgment entry to attempt levy and collection. Indiana debtor exemption laws that protect certain property from creditor levy do NOT apply to tax warrant collections. DOR can also file additional tax warrants in other counties within 10 years after the demand notice.

What if I have unfiled Indiana tax returns?

Unfiled returns can block most resolution options, including payment plans and OIC. DOR may estimate your tax and issue proposed assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns—get them prepared correctly with the right income, deductions, and Indiana credits, including the correct county income tax for your residence.

Can Indiana waive penalties?

Yes. IC 6-8.1-10-2.1(d) requires DOR to abate penalties if the taxpayer can show that failure to timely file or pay was due to "reasonable cause and not due to willful neglect." To establish reasonable cause, you must demonstrate you "exercised ordinary business care and prudence" but were unable to comply. Indiana also allows penalty and interest abatement during incarceration of more than 180 days, though documentation is required after release. For trust taxes, the same reasonable-cause standard applies.

What if my Indiana tax debt is from sales tax or payroll withholding?

Sales tax and payroll withholding debt is treated very seriously because these are trust fund taxes—money collected or withheld that belongs to the state. Under IC 6-2.5-9-3, retail merchants are required to hold sales tax in trust. Effective January 1, 2026, Indiana's legislative changes (SEA 243) establish that a business and each responsible person are jointly and severally liable for trust taxes. Knowingly failing to collect or remit is a Level 6 felony. Each responsible person can be held personally liable.

Can I get an Indiana tax warrant expunged?

Effective July 1, 2026, taxpayers may request tax warrant expungement if: (1) the warrant filing was in error; (2) release/expungement is in the best interest of the state; or (3) expungement facilitates collection of outstanding liabilities. DOR must mail a release and expungement order within 7 days of determining a warrant was filed in error.

Does an Indiana payment plan stop collection?

A payment plan does not automatically stop liens, levies, or garnishments that may already be in process. However, if you file a timely protest of a proposed assessment, collection is stayed until the appeal period expires or a decision becomes final (IC 6-8.1-8-16). While on a payment plan, DOR will keep any refunds or offsets. If you default, collection action may resume.

Sources Used

These are the official Indiana government sources used for this page. Always check the current official source for the most up-to-date information.

• Indiana Department of Revenue — Official Portal: www.in.gov/dor ↗
• DOR Taxpayer Advocate Office (TAO) — www.in.gov/dor/about/contact-us/taxpayer-advocate-office ↗
• DOR Offer in Compromise — www.in.gov/dor/about/contact-us/taxpayer-advocate-office/offer-in-compromise ↗
• DOR OIC Guide — FS-OIC-Complete-Book PDF ↗
• INTIME Payment Plan Guide — INTIME Payment Plan PDF ↗
• DOR Appeals — www.in.gov/dor/resources/legal/appeals ↗
• DOR Taxpayer Bill of Rights — www.in.gov/dor/resources/tax-library/taxpayer-bill-of-rights ↗
• DOR Rates, Fees & Penalties — www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties ↗
• DOR Tax Chapter 2025 — 2025 Tax Chapter PDF ↗
• DOR Information Bulletin #32 (County Income Tax) — IB-32 PDF (Dec 2024) ↗
• DOR Legislative Synopsis 2026 — Legislative Synopsis 2026 PDF ↗
• DOR Departmental Notice #1 — DN #1 (Jan 2025) ↗
• DOR New & Small Business Handbook — New & Small Business Handbook PDF ↗
• DOR TAO Guide — Taxpayer Advocate Office Guide PDF ↗
• DOR Collection Agency Partnerships — www.in.gov/dor/i-am-a/tax-professional/the-collection-process/agency-partnerships ↗
• Indiana General Assembly — Indiana Code Title 6 — iga.in.gov/laws/2023/ic/titles/6 ↗
• State Budget Agency — 2024 Tax Expenditure Review — 2024 Tax Expenditure Review PDF ↗

Disclaimer: This page provides general information about Indiana state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Indiana Department of Revenue website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, OIC, penalty relief, and other resolutions is discretionary.