The Indiana Department of Revenue (DOR) is restarting several previously delayed programs and initiatives that were temporarily modified due to COVID-19.
In late March 2020, DOR announced its “Helping Hoosiers” initiative which provided taxpayer relief during the COVID-19 pandemic by extending selected deadlines, adjusting payment plans and modifying due dates. The DOR team also continued to operate all systems and services, while providing excellent customer service via phone, email and online, all while processing a high volume of individual income tax returns and refunds during the 2020 tax season.
“Our team took quick action to support Hoosiers when the COVID challenges began. We also worked tirelessly throughout the last few months to ensure that our customers received the support they needed,” commented DOR Commissioner Bob Grennes. “We are now beginning the process of slowly restarting certain billing, collections and protest processes. This will help Hoosiers stay or become compliant with their Indiana tax obligations while providing much-needed funding to support public services.”
The following timeline for DOR’s “Back on Track” plan details what Indiana tax filers can expect in the coming months:
• Customers with outstanding tax liabilities for corporate, individual and special taxes, that were due prior to March 2020, will begin receiving notices and bills via U.S. mail.
• Business and special tax customers that did not file required tax returns due from Jan. – March 2020, will receive a Proposed Assessment Notice via U.S. mail.
• Aeronautics/aircraft and motor carrier oversize/overweight customers with outstanding liabilities or civil penalties will begin receiving bills via U.S. mail.
• Tax liabilities that have reached the tax warrant stage, will resume being worked by county sheriffs and United Collections Bureau (UCB), DOR’s outside collections partner.
• Any employers who did not file their WH-3 (withholding) forms, due Jan. 31, 2020, will receive a bill via U.S. mail.
• The time allowed to submit a legal protest returns to 60 days.
• The time allowed to request a protest rehearing returns to 30 days.
• The Offer in Compromise time frame for submission of records returns to normal.
• Business and special tax customers that have not filed the required tax returns for April – May 2020, will receive a Proposed Assessment Notice via U.S. mail.
• Individuals with tax liabilities associated with their 2019 tax return (filed in 2020), will begin receiving bills via U.S. mail.
• Special tax customers that did not file required tax returns due in June 2020, will receive a Proposed Assessment Notice via U.S. mail.
• Business customers will receive notices and bills for taxes due prior to March 2020, via U.S. mail. Warrants issued for these customers will be pursued by sheriffs and UCB.
• Processing of expired or expiring Registered Retail Merchant Certificates (RRMCs) will resume. Impacted businesses will be required to pay taxes owed for their RRMC to remain active.
• Individual income tax filers who have a discrepancy between their federal and Indiana Adjusted Gross Income (AGI), will receive a bill via U.S. mail, if there are additional taxes owed.
• Special tax customers that did not file required tax returns due in July 2020, will receive a Proposed Assessment Notice via U.S. mail.
• Business customers that did not file expected tax returns for 2020, will receive a reminder notice via U.S. mail.
• Involuntary collections actions (including levies) will restart for selected cases on Oct. 1, 2020.
“As we restart billing and collection operations, DOR Customer Service team members stand ready to answer questions and assist. It is critically important that anyone who receives a DOR mailing take immediate action. Please do not ignore letters and notices. We are here to help,” added Commissioner Grennes.
For more information on DOR’s Back on Track Plan, visit our coronavirus website at dor.in.gov/coronavirus-information/.