ACT 84 of 2016 authorized the PA Department of Revenue to administer a PA Tax Amnesty program.

• The Tax Amnesty period will run from April 21, 2017 to June 19, 2017.
• During the 60-Day timeframe, the department will waive all penalties and half of the interest for anyone who participates in the Tax Amnesty program.
• Eligible periods for tax amnesty are those where a delinquency exists as of December 31, 2015, whether the delinquency is known or unknown to the department.
• There is a list of taxes eligible for the Tax Amnesty program at the PA Department of Revenue.
• By participating, the department will rescind liens or other enforcement actions for that debt and you save half of the interest.
• If you are eligible for the Tax Amnesty program, but choose not to participate, a 5% non-participation penalty will be added to your balance due and you may be subject to other enforcement actions.
• Individuals, businesses and other entities with state tax delinquencies as of December 31, 2015, are generally eligible to participate in the Tax Amnesty program. (Individuals, businesses and other entities that participated in the 2010 Tax Amnesty program are ineligible to participate in the 2017 Tax Amnesty program).
• Non-filed tax returns or reports, as well as unpaid or under-reported tax liabilities are eligible delinquencies, whether know or unknown to the PA Department of Revenue.

More information on the 2017 PA Tax Amnesty Program is available at the PA Department of Revenue or to discuss your situation, please feel free to contact us!