What Is The Pennsylvania Tax Amnesty Program?
What tax periods are eligible for 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.
What taxes are eligible for the Tax Amnesty program?
The taxes administered by the department, listed below, are eligible for the Tax Amnesty program:
- Agriculture Cooperative Tax;
- Bank and Trust Company Shares Tax;
- Capital Stock or Foreign Franchise Tax;
- Cigarette Tax;
- Corporate Net Income Tax;
- Corporate Loans Tax;
- Electric Cooperative Tax;
- Employer Withholding Tax;
- Financial Institutions/Title Insurance Company Shares Tax;
- Fuel Use Tax;
- Gross Premiums Tax;
- Gross Receipts Tax
- Hotel Occupancy Tax, including the state administered 1% Local Hotel Occupancy Tax for Philadelphia and Allegheny County;
- Inheritance and Estate Tax;
- Liquid Fuels Tax;
- Malt Beverage Tax;
- Marine Underwriting Profits Tax;
- Motor Carriers Road Tax, for IFTA vehicles, PA portion only;
- Motor Vehicle Carriers Gross Receipts Tax;
- Mutual Thrift Institutions Tax;
- Oil Company Franchise Tax;
- Parimutuel Wagering and Admissions Tax;
- Personal Income Tax;
- Public Transportation Assistance (PTA);
- Public Utility Realty Tax;
- Realty Transfer Tax, including Local Realty Transfer Tax;
- Sales and Use Tax, including Local Sales and Use Tax for Philadelphia and Allegheny County;
- Surplus Lines Tax;
- Unauthorized Insurance Tax, monthly; and Vehicle Rental Tax (VRT)
Note: The Tax Amnesty program does not apply to Unemployment Compensation because it is administered by the Pennsylvania Department of Labor and Industry.
Note: Also, the Tax Amnesty program does not apply to any tax administered by another state, local government or the federal government/Internal Revenue Service.
What are the benefits of the Tax Amnesty program?
You may resolve your tax amnesty eligible debt by paying the tax and half of the interest. The benefits of the tax amnesty program are the following: