On Sunday, the State of Alabama began taking applications for its tax delinquency amnesty program. From now through Sept. 30, eligible taxpayers can submit applications at alabamataxamnesty.com in an effort to gain amnesty for unreported tax liabilities.
If the amnesty application is approved during the amnesty period, and if all returns, supporting documentation and full payment are received by Nov. 15, 2018, the Department will waive all interest and all penalties associated with the tax periods for which amnesty is applied.
The program, signed by Gov. Kay Ivey in March of this year, applies to all taxes administered by the Alabama Department of Revenue (ADOR), which includes, but is not limited to, corporate and individual income, business privilege, financial institution excise, consumers use, sellers use, withholding, and sales taxes. Motor fuel, motor vehicle, and property taxes are excluded. Eligible tax liabilities include liabilities that became due prior to January 1, 2017, or tax liabilities for periods that began before January 1, 2017.
Who can submit and how
The amnesty program will be available to eligible taxpayers who have not been contacted by the department within the last two years and are not a party to a criminal investigation or litigation in any court of the United States or Alabama pending as of March 6, 2018, for nonpayment, delinquency, or fraud in relation to any Alabama taxes administered by the Department.
All applications must be submitted electronically through the Alabama tax amnesty website, which provides all the information taxpayers may need on the program and answers to frequently asked questions.
Taxpayers who believe they may have delinquent tax liabilities in Alabama should consult with their tax advisers regarding their eligibility for the tax amnesty program.