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Current State Tax Amnesty Programs

Do you owe tax in Connecticut, Ohio, Rhode Island or Texas? If so, you should consider participating in an available amnesty program. Amnesty programs are occasionally offered by states and generally offer reduced or waived penalties and other reductions.

Please review the chart below and contact your Eide Bailly professional or a member of our state and local tax team to determine if you are eligible and to discuss if the amnesty program is right for you.

State Amnesty Filing Dates Amnesty Inclusion Periods Tax Types and Conditions Amnesty Benefits
CT October 31, 2017 – November 30, 2018 Tax returns due on or before December 31, 2016 with limited three year look back Most all tax types for individuals and businesses are included in the Fresh Start program Excludes Connecticut payroll taxes, Secretary of State fees, and local property taxes Waiver of all penalties and half of the interest.
OH January 1, 2018 through February 15, 2018 Any tax delinquencies as of May 1, 2017.

Unfiled tax returns, underreported and unpaid taxes.

Most all tax types are eligible, including but not limited to: sales and use tax, income tax, financial institutions, commercial activity tax, and school district tax.

Noted tax types not included: municipal or township lodging tax and resort area tax.

Waiver of all penalties and half of the interest.
RI December 1, 2017 through February 15, 2018 Any tax delinquencies for periods ending on or before December 31, 2016. Most all tax types included: Corporate income tax, personal income tax, sales and use taxes, employer taxes, estate and trusts taxes. Waiver of all penalties and 25 percent of interest.
TX Dates to be announced. The program will run from May 1 to June 29, 2018 and applies to periods prior to January 1, 2018. Tax types and conditions to be determined. Generally, delinquent taxpayers who have Texas tax liabilities due to nonpayment, underpayment, nonreporting, or underreporting may qualify.

Taxpayers who are currently under audit or who have an established tax liability will not qualify.

Waiver of penalty or interest or both.

Have a question? Contact Tram Le. Your comments are always welcome!