Pennsylvania: Amnesty Program

Pennsylvania's amnesty program that will run from April 26, 2010 through June 18, 2010.

The amnesty program applies to liabilities for all taxes administered by PA. Department of Revenue that were delinquent as of June 30, 2009. To be eligible, to partcipate in the program taxpayers must file an amnesty application plus all applicable tax returns, and pay the tax and 50% of the interest due. The remaining 50% of interest and any penalties will be abated.

Additionally, if the taxpayer is fully compliant with the program, any “unknown liabilities” (i.e., unreported or underreported amounts that the department is unaware of) of tax, interest and penalty of the same type will be waived for amounts due prior to July 1, 2004.

Delinquent taxpayers that do not participate in the 2010 amnesty program will be subject to an additional 5% penalty on amounts that would have been eligible.