Pennsylvania Department of Revenue: Tax Amnesty Program

Under Act 84 of 2016, signed into law July 13, 2016, Pennsylvania authorized a tax amnesty period from April 21, 2017 through June 19, 2017. During this limited 60-day period, the Pennsylvania Department of Revenue will waive all penalties and half of the interest on eligible tax delinquencies for anyone who participates in the 2017 Tax Amnesty Program. All taxes owed to the Commonwealth and administered by the Department qualify for amnesty. The eligible periods are those where a delinquency exists as of December 31, 2015.

To participate in the Program, eligible taxpayers must do the following:tax-amnesty-post-2017

  • File an online Amnesty Return;
  • Pay all taxes and one-half of the interest due to the Commonwealth with the filed Amnesty Return;
  • File complete tax returns for all previously unreported required tax periods;
  • File complete amended returns for all required periods where tax liability was underreported; and
  • File all returns for tax periods not eligible for the Amnesty Program.

The following taxpayers do not qualify for the Program:

  • Taxpayers currently under criminal investigation for any alleged violation of a tax law;
  • Taxpayers, who, prior to the amnesty period, have been named as a defendant in a criminal complaint alleging a violation of any law imposing a tax administered by the Pennsylvania Department of Revenue;
  • Taxpayers who are defendants in a pending criminal action for an alleged violation of any law imposing an eligible tax;
  • Taxpayers who entered into a voluntary disclosure agreement covering periods eligible for the 2017 Amnesty Program; or
  • Taxpayers who participated in the 2010 Pennsylvania Tax Amnesty Program.

pa-dept-of-revenueTaxpayers under administrative or judicial appeal may participate in the Program, but they must withdraw any appeals relating to amnesty periods. Additionally, taxpayers who participate in the Program forfeit their rights to pursue administrative or judicial proceedings regarding tax amnesty returns or any refunds paid under the Program.

If you have a question about the Tax Amnesty Program or another tax related issue, please contact John McAneney at (215) 540-2635.

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