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Upcoming Tax Amnesty Programs by State

In order to close the gap between collected state tax revenue and owed tax revenue, a number of states have instituted tax amnesty programs. These voluntary programs give delinquent taxpayers a window of opportunity to ‘pay up’ while waiving varying tax penalties, interest and other fees associated with taxes owed. Amnesty programs are established by state and have individual time periods and eligibility requirements.

Tax amnesty periods are opening in a number of states this September. In addition, amnesty programs have been proposed or are in the process of being established in several additional states including Alabama, California, Massachusetts, New Hampshire, North Carolina and South Carolina. Contact your TaxOps Adviser for more information.

Indiana

September 15, 2015 through November 16, 2015

The Indiana tax amnesty program provides for potential 100% interest, penalty and collection fee waivers for taxpayers with certain unpaid tax liabilities for tax periods ending on or before December 31, 2013.

Kansas

September 1, 2015 through October 15, 2015

The Kansas tax amnesty program provides for potential 100% penalty and interest waivers for taxpayers with certain unpaid tax liabilities for tax periods ending on or before December 31, 2013.

Maryland

September 1, 2015, through October 30, 2015

The Maryland tax amnesty program provides for potential 100% civil penalty (except previously assessed fraud penalties) and 50% interest waivers for taxpayers with certain unpaid tax liabilities for tax periods on or before December 31, 2014.

Missouri

September 1, 2015 through November 30, 2015

The Missouri tax amnesty program waives potential penalties and interest for taxpayers with certain unpaid tax liabilities due as of December 31, 2014.

Oklahoma

September 14, 2015, through November 13, 2015

The Oklahoma tax amnesty program waives potential penalties and interest for taxpayers with certain unpaid tax liabilities tax periods ending before January 1, 2015.

Contact Us


For more information on tax amnesty programs and other SALT issues, contact Meredith Smith at MSmith@TaxOps.com or 720.227.0064.


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