Pennsylvania Issues 2017 Tax Amnesty Program Guidelines

The Pennsylvania Department of Revenue issued guidelines for the Tax Amnesty Program enacted as part of the FY2016-2017 budget.  The Tax Amnesty Program will begin on April 21, 2017 and end on June 19, 2017.  Any tax administered by the Department of Revenue is eligible for the Program as long as the tax delinquency existed as of December 31, 2015.

The Department of Revenue will send a written notice to tax delinquent taxpayers informing them of the Tax Amnesty Program.  The Tax Amnesty Program requires an online Amnesty Return where taxpayer can file their delinquent returns and make payment to the Department.  All payments must be made within the Tax Amnesty period to qualify.  Taxpayers who complete the Tax Amnesty Program will have all penalties, collection fees and one-half of interest due waived.  The waiver is contingent upon meeting the outlined participation requirements and future tax compliance.  The Department reserves the right to re-impose penalty and interest if a taxpayer becomes delinquent within two years of the Tax Amnesty Program.

Taxpayers with “unknown liabilities” who report, file and pay the tax liabilities during the Amnesty period will not be liable for any additional taxes (of the same type) that were due prior to January 1, 2011.  Participants in the Program acknowledge that appeals or protests of returns filed as part of the Program are not permitted. 

Taxpayers not eligible for the Tax Amnesty Program include:  individuals and businesses that are under investigation or charged with a violation of law for a tax imposed by the Department, who have entered into a voluntary disclosure agreement that includes periods eligible for Amnesty, or who have previously participated in the 2010 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.  The Department will publish more information, which is likely to include an FAQ section, on its website as the Tax Amnesty period approaches.

Please contact us with questions regarding the 2017 Tax Amnesty Program and visit the Our Thoughts On blog for more articles on State and Local Tax.