United States

Pennsylvania: Department of Revenue Issues Information on Upcoming Amnesty

Sep 19, 2016
From KPMG TaxWatch

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On July 13, 2016, Governor Tom Wolf of Pennsylvania signed House Bill 1198, which made several changes to the Commonwealth’s tax code and established a tax amnesty program for a to-be-determined period. The Department of Revenue recently issued comprehensive guidance, including guidelines and an FAQ document, explaining various aspects of the upcoming amnesty. Notably, the Department confirmed that the amnesty program will be held from April 21, 2017 through June 19, 2017.

The guidelines document outlines the steps and requirements for participation in the program and states that the Department will be issuing notices to delinquent taxpayers that may wish to take advantage of the amnesty opportunity. A taxpayer with an active administrative or judicial appeal is eligible to participate in the program, but must withdraw any administrative or judicial appeal relating to periods accepted under amnesty. House Bill 1198 adopted a five percent post-amnesty penalty for taxes owed that are not satisfied during the amnesty period. The penalty will not apply to taxpayers with active appeals, or entities that are in bankruptcy. Finally, the guidance confirms that participation in the 2017 amnesty will bar a taxpayer from participating in any future amnesty, and that taxpayers that participated in the 2010 amnesty are prohibited from participating in the 2017 program. Please contact Howard Sklaroff at 267-256-2891 with questions on the upcoming amnesty.

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The following information is not intended to be "written advice concerning one or more federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.