State Tax Amnesties Archive

State Tax Amnesties Archive

 

Below you will find a list of state tax amnesty programs that has concluded.

 

Concluded Amnesties 2015
Arizona
 
  • September 1, 2015 - October 31, 2015
  • All taxes administered by Department of Revenue
  • Taxpayers can find out more information at https://www.azdor.gov/
  • The cities of Phoenix and Tucson are conducting amnesties during the same period for business license fees, tax license fees and/or city sales/use tax.
  • For information about Tucson: www.tucsonaz.gov/finance/amnesty; or (520) 791-4681 or Tax-Amnesty@tucsonaz.gov.
Indiana
 
  • September 15, 2015 - November 16, 2015
  • All taxes administered by the Department of Revenue
  • Taxpayers can find out more information at https://www.intaxpay.in.gov/
Kansas
 
  • September 1, 2015, through October 15, 2015
  • Income taxes, state and local sales, use taxes, estate and privilege taxes, withholding and estimated tax, cigarette taxes, liquor taxes, and mineral severance taxes are covered
  • Taxpayers can find out more information at http://ksrevenue.org/
Louisiana
 
 
Maryland 
 
  • September 1, 2015, to October 30, 2015
  • Individual income, corporate income, withholding, sales and use, admissions and amusements tax covered
  • Taxpayers can find out more information at http://taxes.marylandtaxes.com/Business_Taxes/

Massachusetts
 
  • March 1, 2016 to May 31, 2016
  • Applies to most tax types administered by the Commissioner of Revenue
  • For more information go to www.mass.gov/TaxAmnesty website. 

Missouri
 
  • September 1, 2015, through November 30, 2015
  • All taxes administered by Department of Revenue, including income, sales and use, and corporate franchise taxes
  • Taxpayers can find out more information at http://dor.mo.gov/

New Hampshire:
 
  • From December 1, 2015 through February 15, 2016,
  • Taxpayers can find out more information at http://revenue.nh.gov/
  • New Hampshire Press Release 
  • Take advantage of the New Hampshire Department of Revenue Administration’s Tax Amnesty Program.  During the period of December 1, 2015 to February 15, 2016, you will be eligible to receive amnesty from  all penalties and one-half interest on back taxes by paying the tax due and 50% of the applicable per annum interest that has accrued since the due date. 

Oklahoma
 
  • September 14, 2015, to November 13, 2015
  • Individual and corporate income taxes, withholding taxes, sales and use taxes, gasoline and diesel taxes, gross production and petroleum excise taxes, and mixed beverage taxes covered
  • Taxpayers can find out more information at http://www.ok.gov/tax/

Concluded Amnesties 2014
New Jersey
 
  • Dates: March 15, 2014 - May 15, 2014 
  • A reduced corporation business tax lookback is available in voluntary disclosure for companies that owned intangible assets and derived income from their use in New Jersey.
  • Contact: Auditor Nicholas J. Solimando at Nicholas.Solimando@treas.state.nj.us or (609) 633-7837.

Similar benefits are available during this period regarding Partnership Tax and Partner Fees.

Information about multi-state voluntary disclosure (including New Jersey) may be submitted to the National Nexus Program at nexus@mtc.gov or by calling (202) 695-8140.
 
Louisiana 
 
  • Louisiana Tax Amnesty 2014 begins October 20, 2014 and continues through 11:59 p.m. on November 14, 2014.
  • Taxpayers can apply for amnesty online at www.ldrtaxamnesty.com. An application can be completed in about five minutes.
North Carolina
 
  • Tax types: sales, withholding, and other trust taxes
  • Website: Information for Businesses section of www.dornc.com

Concluded Amnesties 2013
Los Angeles, California
 
Connecticut
 
Louisiana
The Louisiana Tax Delinquency Amnesty Act of 2013 (enrolled Act 421) authorizes the Department of Revenue to administer a tax amnesty for all taxes that it administers except for motor fuel taxes and penalties for failure to file certain information reports. 
 
Vermont
Vermont offers a “safe harbor” for individuals who admit using zapper software by October 1, 2013.  For more information visit Vermont's press release. 
 

 

Concluded Amnesties 2012
Kentucky:
 
  • Dates: October 1, 2012 - November 30, 2012
  • Website: www.amnesty.ky.gov
  • Telephone: 855-KYTAXES (855-598-2937)

Maine:

  • Dates: September 1, 2012 – November 30, 2012 (use tax only)
  • See Maine S.B. 18 (2012 session)
New Jersey:
Voluntary Disclosure Initiative (not amnesty)
 
  • Dates: September 15, 2012 - January 15, 2013
  • Information and Application: Requests for disclosure should be submitted to Nicholas J. Solimando, Auditor.  Questions may be addressed to him by phone at 609-633-7837.
Rhode Island:
 

Texas:

  • Dates: June 12, 2012 - August 17, 2012

  • Taxpayers can get details on the Fresh Start tax amnesty at www.freshstart.texas.gov, or by calling 1-800-252-1390.

 

Concluded Amnesties 2009 -2011

California Tax Amnesty

  • For taxpayers with offshore financial arrangements or who participated in abusive tax avoidance transactions.
  • Dates: August 1 through October 31, 2011
  • See California Senate Bill 86. Information soon to be available at www.ftb.ca.gov.

Colorado

  • Colorado will offer tax amnesty during a 45-day period beginning October 1, 2011.  For more information as it becomes available, consult the Coloarado Dep’t of Revenue.

Connecticut (limited to voluntary disclosure with respect to offshore accounts):

Delaware:

District of Columbia:

Florida:

Hawaii (limited to voluntary disclosure with respect to offshore accounts):

Illinois:

Kansas:

Louisiana:

Massachusetts:

Note: this is a limited amnesty. See department publications for eligibility.

Maine:

Maryland:

Minnesota: (limited to off-shore accounts)

New Mexico:

New York:

Nevada:

Oregon:

  • Dates: October 1 - November 19, 2009

Pennsylvania:

Philadelphia:

Virginia:

  • Dates: October 7 – December 5, 2009

Washington state

  • Dates: February 1 - April 30, 2011 (application is due by April 18)
  • Website: PayMyTax.org