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PENNSYLVANIA IMPLEMENTS TAX AMNESTY PROGRAM

Delinquent Pennsylvania taxpayers may have the chance to obtain relief from interest and penalties on unpaid taxes. As a part of the recently enacted budget package, the Pennsylvania legislature has introduced a requirement that the Department of Revenue create a 60-day tax amnesty program. The program will run from April 21, 2017 to June 19, 2017. The tax amnesty program will apply to all delinquent taxes administered by the Department of Revenue (including income, inheritance and other state taxes) for which a taxpayer was delinquent as of December 31, 2015. A link to a Q&A from the Pennsylvania Department of Revenue for the program can be found here.

Certain taxpayers will not qualify to participate in the amnesty program. These include those taxpayers who participated in the 2010 tax amnesty program or any taxpayers who are the subject of a criminal tax enforcement proceedings.

To participate in the program, a taxpayer must file an amnesty return, pay the tax and 50 percent of the interest. The Department then will waive the remaining 50 percent of the interest and all penalties that otherwise would be due. Eligibility for this relief is contingent on continued tax compliance.