The 2018 Texas Tax Amnesty Program

Delinquent taxpayers in Texas will soon find relief in the Texas Tax Amnesty Program, which runs from May 1, 2018 to June 29, 2018.

The Texas Comptroller recently announced a new program for delinquent Texas taxpayers to clear their slate of unpaid or delinquent taxes. The temporary program, which was passed by the Texas Legislature in 2017 (Senate Bill 1), aims to encourage voluntary reporting by delinquent taxpayers, including those who do not hold a permit or are otherwise not registered for a tax or fee administered by the comptroller, or for those permitted taxpayers that may have underreported or owe additional taxes or fees.

Amnesty program participants can “wipe the slate clean” by filing past due reports or amending reports that did not fully report taxes – and they can do so without paying penalties, fees or interest they would normally be subjected to for late tax payments. Not only does this prove beneficial to taxpayers who may be late or have undisclosed liabilities, it also allows the state to collect due taxes when it otherwise might not.

The program applies to many of the taxes administered by the Comptroller, including the Texas sales and franchise taxes. The program is not available for periods under audit, taxpayer liabilities the comptroller has already identified, IFTA taxes, PUC gross receipts assessments, local motor vehicle tax, and unclaimed property payments. The tax amnesty also only applies to periods before January 1, 2018, and only includes liabilities that have not previously been reported to the Comptroller’s office.

If you have not paid taxes on undisclosed liabilities, you should take advantage of the Texas Tax Amnesty program starting on May 1, 2018. If you fail to pay taxes or fees you owe during this amnesty period, you’ll be responsible for all taxes, fees, penalties, and interest accrued and owed. It’s important to know that payment plans are not available at this time and you will be required to pay all taxes or fees due in full.

To participate in the amnesty program, you must file an original report by submitting a paper return and write, “Amnesty” across the top of the return AND on the check or money order.

Alternate instructions for amending a return or registering for the first time and tax forms for all participants can be found at https://comptroller.texas.gov/taxes/forms/.

Need to find out how much tax you owe? You can visit the nearest Comptroller field office or call 800-252-1390.