Illinois extended a new amnesty period for all taxpayers between October 1, 2025, and November 15, 2025. This amnesty program allows taxpayers to report and remit taxes for periods between June 30, 2018 – July 1, 2024. Under this program, the Department of Revenue agrees to waive penalties and interest and will not seek civil or criminal penalties for any period where amnesty was granted as long as taxpayers pay all tax due for covered periods in the taxable period between October 1, 2025, and November 15, 2025. Taxpayers who are party to any pending criminal investigation or to civil or criminal litigation related to nonpayment, delinquency, or fraud in relation to Illinois state taxes will not be eligible.
Illinois’ amnesty program is particularly generous as it waives both penalties and interest for covered taxpayers, and taxpayers who qualify should absolutely consider applying. As states move toward more compliance, there is no reason not to take advantage of amnesty programs that will allow taxpayers to catch up on liabilities with as little out of pocket cost as possible. (Illinois HB 2755, Signed by Governor JB Pritzker June 16, 2025)
UPDATE: From October 1 through November 17, 2025, Illinois taxpayers have a limited-time opportunity to resolve certain outstanding tax liabilities through the state’s Tax Amnesty Program. During this period, eligible taxpayers who pay qualifying tax debts in full may have associated penalties and interest waived.
The program applies to taxes due for periods after June 30, 2018, and before July 1, 2024. Taxpayers must file original returns for unfiled periods or amended returns to correct previously filed ones. Only tax liabilities qualify for amnesty; penalty and interest alone do not.
Certain taxes and fees are excluded from the program. These include property, estate, franchise, insurance, and local taxes paid directly to local governments. Motor Fuel Use Tax and International Fuel Tax Agreement liabilities are also excluded, along with non-tax fees such as licensing, tire user fees, and permits. Some penalties, including lien filing and release fees, audit penalties, bad check penalties, and collection agency service fees, are not waived. However, the Telecommunications Infrastructure Maintenance Fee is eligible.
For full program details, visit the Illinois Department of Revenue website. For more information on amnesty programs in the United States, click here. (Illinois Department of Revenue. “FY 2026-01, 2025 Illinois Tax Delinquency Amnesty Act,” Informational Bulletin, August 2025)
Need assistance in taking advantage of this amnesty program? Reach out to us here.