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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.

1. Register electronically using MyTax Illinois at mytax.illinois.gov. Note: Processing time for a registration application is usually one to two business days.

  • From the homepage, select “Register a New Business (Form REG-1)” and enter your Business Information.
  • Identify the Primary Business Activity as Retail and select the Primary Business Type.
  • On the “What Industries Apply to You?” step, select “Yes” under “Product Sales or Services”.
  • On the “Sales and Use” step, select “Yes” under “Merchandise”, select “Retail”, and enter the date within the amnesty period that the business activities began.
  • On the “Merchandise or Services” step, select “Yes” to “Are you located outside Illinois?”
  • On the “Outside of Illinois Questions?” step, select “Yes” to both of the following questions:
    • “Are you located outside of Illinois, but conducting business in Illinois as a remote retailer or serviceman that meets the $100,000 threshold below?”
    • “Do you make $100,000 or more in annual sales to Illinois purchasers?”
  • On the “Changing Locations” step, at least one location is required to be selected. Note: If you will be filing Form ST-1, Sales and Use Tax and E911 Surcharge Return, for periods after amnesty, see the Destination-Based Sales Tax Assistance webpage for additional guidance.
  • Complete the remainder of the steps and submit the registration.

2. Watch for an email from IDOR. 

  • It also includes instructions for creating your MyTax Illinois logon. 

3. Create your MyTax Illinois logon. 

  • On the homepage, select the “Sign Up” link at the bottom of the login box, on the first page of the activation, select the “Next” button, and then select the taxpayer ID type you want to use to activate your MyTax Illinois account.

Need help with registration?

Contact IDOR’s Central Registration Division (CRD):

Important: Allow enough time for registration and account activation in order to submit the Remote Retailer Amnesty Application and payment on or before October 31, 2026.

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

Note: The 2025 Tax Amnesty Program, which ran from October 1, 2025, through November 17, 2025, has ended.  

IDR-1091E (R-06/26)