The 2019 Illinois Tax Amnesty Program

Do you owe unpaid taxes to the State of Illinois? Well, we have good news for you. If you file any of those unfiled returns AND pay the liability owed, the State will FORGIVE any associated penalties and interest!

So what should you know about the program? Read on.

What tax liabilities and periods are eligible for the 2019 Illinois Tax Amnesty program?
Eligible liabilities are taxes due from periods ending after June 30, 2011, and prior to July 1, 2018.

What is the benefit of participating in the amnesty program?
If an eligible tax liability is paid in full between October 1, 2019, and November 15, 2019, eligible penalties and interest will be waived.

How do you participate?
If you have an existing tax liability, simply make full payments of your eligible tax liability between October 1, 2019, and November 15, 2019. If you failed to file a tax return or incorrectly reported the liability due on a previously filed return for these tax periods, now is the time to file the returns, make corrections, and pay the tax. You must file an original return for non-filed periods or file an amended return to make corrections.

What if you owe only penalty and interest?
If you owe only penalty and interest, you do not qualify for the amnesty program.

How do you ensure your payment is applied to the correct tax period?
The Illinois Department of Revenue encourages taxpayers to make separate payments for each tax liability they’re paying. However, if a taxpayer chooses to make one combined payment, they must clearly identify each eligible tax liability being paid by tax type, tax period, and amount. If they do not specify where the payment should be directed, their payment may be applied according to IDOR’s usual regulations and procedures, which may result in the payment being applied to periods that are not eligible for amnesty.

How do you make payment?
A taxpayer can make their payment via mail, check, in person or via My Tax Illinois. To read all the details on how to send payment, as well as get complete details about the program, visit this post on the IDOR website.

What if my liability has been referred to a collection agency??
If your account has been referred to a private collection agency, do not make your payment directly to IDOR. You must make your payment through the private collection agency. Contact the collection agency for your total amount of eligible amnesty debt or follow the directions you receive on the amnesty letter sent to you by the private collection agency.