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October 16, 2019 Article 2 min read
Now through Nov. 15, 2019, the Illinois Department of Revenue and Secretary of State are running a tax amnesty program for eligible taxpayers. If you have any unpaid Illinois taxes, this is a great time to come forward and resolve those items.

Illinois Amnesty Tax The Illinois Department of Revenue and Secretary of State are currently offering a tax amnesty program for eligible taxpayers through Nov. 15, 2019. This is a great opportunity for eligible taxpayers with unpaid Illinois taxes to come forward and resolve any outstanding liabilities with the state and receive a waiver of interest and penalties.

Illinois Department of Revenue

The Illinois Department of Revenue (Department) is offering tax amnesty for most taxes administered by the Department. This includes corporate income, individual income, and sales/use taxes. Participation will allow eligible taxpayers to waive interest and penalties on taxes due for any tax period ending after June 30, 2011, and prior to July 1, 2018. Taxpayers are required to file returns and pay tax between Oct. 1, 2019, and Nov. 15, 2019 in order to take advantage of the tax amnesty benefits. Similar to the previous Illinois tax amnesty that took place in 2010, there is no doubling of interest and penalties for eligible taxpayers who don’t participate.

Eligible taxpayers may also take advantage of the amnesty program’s benefits for tax liabilities that aren’t final. For example, an eligible taxpayer could pay the amount of tax it estimates that will be due from an ongoing Illinois audit or federal tax audit that will increase its Illinois income taxes.

Amnesty won’t be granted to taxpayers that are subject to any criminal investigation or to any civil or criminal litigation that’s pending in any circuit court, appellate court, or the Illinois Supreme Court for nonpayment, delinquency, or fraud. If a taxpayer fails to pay all taxes due to the state, acceptance to the amnesty program will be invalidated.

The Illinois Department of Revenue and Secretary of State are currently offering a tax amnesty program for eligible taxpayers through Nov. 15, 2019. 

Illinois Secretary of State

The Illinois Secretary of State is offering tax amnesty for any outstanding franchise tax and license fee liabilities. Participation will allow taxpayers to avoid interest and penalties on taxes due for any tax period ending after March 15, 2008, and on or before June 30, 2019. Taxpayers are required to file returns and pay the full amount of tax due between Oct. 1, 2019, and Nov. 15, 2019. Similar to the Department’s amnesty program, the Secretary won’t double interest and penalties for eligible taxpayers who don’t participate.

Franchise tax amnesty won’t be granted to taxpayers that are subject to a criminal investigation or to any civil or criminal litigation that is pending in circuit court, appellate court, or the Illinois Supreme Court for nonpayment, delinquency, or fraud for franchise tax or license fee.

Please contact a member of Plante Moran’s state and local tax team with any questions.

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