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Illinois Tax Amnesty
2026 Illinois Remote Retailer Amnesty Program
- Your Chance to Clear Past Illinois Sales Tax Liabilities with No Penalties -
Who’s Eligible?
Remote retailers – businesses that sell to customers in Illinois but have no physical presence here – may qualify if they have unpaid sales tax for reporting periods January 1, 2021, through June 30, 2026, and meet the required tax remittance threshold.
What’s the Benefit?
This program helps remote retailers who may not have complete location records for past sales. It allows them to come into compliance with Illinois sales tax laws using a simplified application process and easy-to-use tax rates.
Why Take Advantage of the Amnesty Program?
- Save money — penalties and interest are waived
- Simpler reporting — submit one simple application for all applicable periods you choose to include.
- Simplified tax rates — pay 9% for general merchandise and 1.75% for qualifying items. This includes food for off-site consumption, prescription and nonprescription medicines, drugs and medical appliances.
What You Need to Do:
- File the Remote Retailer Amnesty Application electronically through MyTax Illinois between August 1, 2026, through October 31, 2026.
- Submit your full payment electronically when you file your application or request and be approved for a payment plan to repay the amnesty liability.
Not Registered with the Illinois Department of Revenue (IDOR)? Register Now!
To apply for amnesty, remote retailers must be registered with IDOR and have a MyTax Illinois logon.
For more information, see the Out-of-State Sales Resource Page and the Business Registration webpage on IDOR’s website.
IDOR will issue an informational bulletin with additional guidance on the Amnesty Program.
Resources
Coming soon
The 2025 Tax Amnesty Program has ended.
The 2025 Tax Amnesty Program ran from October 1, 2025, through November 17, 2025.
IDR-1091E (R-04/26)