In just over two months, the Pennsylvania Department of Revenue will begin the 2017 Tax Amnesty Program. For eligible taxpayers who participate in the program, the Department of Revenue will waive all penalties and one-half of interest due on tax delinquencies that existed as of December 31, 2015. The program will run from April 21, 2017 through June 19, 2017 and requires taxpayers to file an amnesty application, file Amnesty Returns online, and make full payment of all Department of Revenue delinquent taxes.
Taxpayers not eligible to participate in the Tax Amnesty Program include:
- Taxpayers who participated in the 2010 Tax Amnesty Program
- Taxpayers under criminal investigation or prosecution
- Taxpayers in bankruptcy unless approved by Bankruptcy Court, and
- Taxpayers with a voluntary disclosure agreement during the period eligible for amnesty.
Additional conditions on participation in the Tax Amnesty Program include:
- Taxpayers who become delinquent within two years of the Tax Amnesty Program will be assessed waived penalties and interest
- Active administrative or judicial appeals of amnesty eligible taxes must be withdrawn, and
- Taxpayers must agree not to protest or appeal taxes filed under the Tax Amnesty Program.
The Tax Amnesty Program homepage and a copy of the complete guidelines can be found at http://www.revenue.pa.gov/taxamnesty.