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State Tax Amnesties

Please visit the state tax amnesty website for additional information.

Current Amnesties 

Nevada
Section 10 of 2020 SB 3 authorizes the Nevada Department of Taxation to establish an amnesty program providing for waiver of penalties and interest upon payment of delinquent taxes during the 90-day amnesty period to be established by the Department, ending not later than June 30, 2021. More information should be forthcoming from the Nevada Department of Taxation.

Washington State Tax Amnesty Program
Washington Department of Revenue has implemented a temporarily expanded voluntary disclosure program, effective July 15, 2020 through November 30, 2020.
More information on the new expanded voluntary disclosure program is available at: https://dor.wa.gov/open-business/apply-business-license/voluntary-disclosure-program/voluntary-disclosure-program-temporarily-expanded


State Tax Amnesties Archive

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


Concluded Amnesties 
North Carolina
The North Carolina Department of Revenue has implemented the voluntary corporate transfer pricing initiative for corporate income taxpayers, commencing August 1, 2020 and ending on December 1, 2020. More information on this initiative is available from the North Carolina Department of Revenue.
Alabama
HB 183 grants amnesty to remote sellers participating in the Simplified Sellers Use Tax Remittance (SSUT) Program for any uncollected remote use tax (including penalties and interest) that may have been due on sales made to purchasers in Alabama for all periods prior to October 1, 2019. Previously, the amnesty applied for the 12-month period prior to the eligible seller’s participation in the program. This law also provides such sellers protection from class action lawsuits.
Illinois
SB 689 includes an amnesty program for certain taxes administered by the Department of Revenue due after June 30, 2011 and prior to July 1, 2018 and paid during the period October 1 to November 15, 2019. Interest and penalties can be abated.
New Jersey Tax Amnesty Program
Begins after 11/1/18 and ends before 1/15/19Applies to certain taxes administered by New Jersey Department of Treasury and involves possible waiver of penalties and interest.For more information see the Department’s website at www.state.nj.us/treasury/taxation/amnesty
New Mexico “Fresh Start Program”
Applications must be received by 12/31/18Applies to certain taxes administered by New Mexico Taxation and Revenue Department and involves possible waiver of penalties and interest.For more information see the Department’s website at www.tax.newmexico.gov

Alabama Tax Amnesty
August 30, 2018 to September 30, 2018Applies to certain taxes administered by Alabama Department of Revenue and involves possible waiver of penalties and  interest.For more information see AlabamaTaxAmnesty.com.

Oklahoma (Voluntary Disclosure Initiative)
September 1, 2017 to November 30, 2017Applies to most taxes administered by the Oklahoma Tax Commission and involves waiver of interest and penaltiesFor more information, send email to otcmaster@tax.ok.gov or telephone (405) 521-3160, press 7

Rhode Island Tax Amnesty
December 2, 2017 to February 15, 2018Applies to certain taxes administered by Rhode Island Division of Taxation and involves waiver of penalties and reduced interest.For more information see www.taxamnesty.ri.gov.
Texas Tax Amnesty ProgramMay 1, 2018 to June 29, 2018Applies to periods prior to January 1, 2019 for liabilities not previously reported to the Texas Comptroller.See www.comptroller.texas.gov/tax-amnesty/  
VirginiaTax Commissioner will announce amnesty period to last from 60 to 75 days sometime between July 1, 2017 and June 30, 2018Applies to taxes administered by the Department of TaxationInformation should be available soon at www.tax.virginia.gov.