September 1, 2010
The Illinois Depatment of Revenue has announced a tax amnesty program that will be in effect from October 1, 2010 through November 8, 2010. The program will apply to taxes due to the State of Illinois for the taxable period occurring after June 30, 2002 and prior to July 1, 2009.
The Illinois Tax Delinquency Amnesty Act authorized the Department to provide taxpayers the opportunity to pay certain outstanding tax liabilities and to have penalties and interest waived for taxes paid in full during the amnesty period.
Liabilities eligible for amnesty are taxes due from periods ending after June 30, 2002 and prior to July 1, 2009.
To qualify for amnesty, taxpayers must make full payment of eligible tax amnesty between October 1, 2010 and November 8, 2010. If a taxpayer owes penalties and interest, he or she does not qualify for the amnesty program. Penalties and interest charges will be doubled if a taxpayer fails to pay an eligible tax obligation during the amnesty period.
A taxpayer may: (1) pay electronically through the Department website; (2) pay individual income tax with a credit card; (3) mail a check or guaranteed remittance (such as a money order) to the Department; or (4) pay in person at an Illinois Department of Revenue office location.
For each applicable period, a taxpayer must: (1) complete an original return if the taxpayer failed to file a tax return, or complete an amended return if the taxpayer incorrectly reported liability due on a previously filed return; (2) attach any supporting documentation; and (3) pay the tax balance for each return in full.
Taxpayers are instructed to pay the eligible tax liability reported on each return with a separate check or guaranteed remittance. The return and full payment must be made between October 1, 2010 and November 8, 2010.
The return, any required supporting documentation and payment may be brought to any Illinois Department of Revenue office or mailed to the address on the return. Payments should be made payable to the “Illinois Department of Revenue.” If mailed, the postmark must reflect a date between October 1, 2010 and November 8, 2010.
The following taxes do not qualify for amnesty: (1) taxes not collected by the Department such as property, estate, franchise and insurance taxes, and local taxes paid directly to the local government; (2) any balance due on returns for periods ending on or before June 30, 2002, or on or after July 1, 2009; and (3) International Fuel Tax Agreement liabilities.
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