Illinois Introduces New Tax Amnesty Program

Illinois has enacted legislation that establishes an amnesty program for all taxes administered by the Illinois Department of Revenue. The amnesty program will run from October 1, 2019 through November 15, 2019 and covers taxable periods after June 30, 2011 and prior to July 1, 2018.

The Department will not collect any interest or penalties applicable to these periods and will not seek civil or criminal prosecution for any period amnesty is granted to a taxpayer. Taxpayers must pay all taxes due from the taxable periods or their amnesty will be invalidated. Taxpayers that are party to any civil or criminal litigation pending in court for nonpayment, delinquency, or fraud related to state tax will not be granted amnesty.

The Illinois Department of Revenue has offered amnesty twice before, most recently for taxable periods after June 30, 2002 and prior to July 1, 2009. Meaning periods taxable periods July 1, 2009 through June 30, 2011 are not covered by an amnesty program. (S.B. 689, Public Act 101-0009, Laws 2019)

Posted on June 17, 2019