- If back taxes are paid during the amnesty period, penalties and 50% of the interest otherwise due will be waived.
- The amnesty program covers a wide range of tax types. In addition to many others, some of the more common tax types included in the program are: corporate net income tax, employer withholding tax, fuel use tax, hotel occupancy tax, inheritance and estate tax, liquid fuels tax, personal income tax, realty transfer tax, and sales and use tax.
- The amnesty period is for all tax periods before December 31, 2015.
- All returns filed under the amnesty program must be filed by June 19, 2017. Payment of taxes and interest due must also be sent by that date.
The PA Department of Revenue (DOR) has issued guidelines for the 2017 tax amnesty program. The tax amnesty program is designed to allow taxpayers who might not be in compliance with payment of certain taxes to come into compliance without penalty and interest charges. Some details of the program are:
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