INDIANAPOLIS — 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 customer service via phone, e-mail and online, all while processing a high volume of individual income tax returns and refunds during the 2020 tax season.
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.
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.
In September, 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.
The 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.
Involuntary collections actions (including levies) will restart for selected cases on Oct. 1, 2020.
For more information on DOR’s Back on Track Plan, visit our coronavirus Web site at dor.in.gov/coronavirus-information/.