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Course Overview
Overview of Tax Amnesty
Tax Amnesty Program Requirements
Post-Amnesty Enforcement
Tax Amnesty Process Overview
Who to Contact
Tax Amnesty Resources
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Overview of Tax Amnesty
By the end of this module, you will beable to answer the following
questions:
What is Tax Amnesty?
Who may participate?
What tax liabilities are eligible?
Who is excluded from participation?
How will taxpayers be notified of
the Tax Amnesty program?
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2010 Tax Amnesty Program
Tax Amnesty is a 54-day programthat begins April 26, 2010, and
runs through June 18, 2010.
The program allows taxpayers to pay100 percent of their delinquent taxliability that exists as of June 30,
2009, and 50 percent of interest - freeof penalty and without fear of
prosecution.
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Participation in Tax Amnesty
The following individuals and entities mayparticipate in the Tax Amnesty program:
Any person
Association
Fiduciary Partnership
Corporation
S Corporation Limited Liability Company
Any other entity required to pay or collect
any of the eligible taxes
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Participation in Tax Amnesty
In order for individuals or entities toparticipate in Tax Amnesty, they must
have an eligible tax liability.
An eligible tax liability according to theTax Amnesty legislation is any tax thatis administered by the Department of
Revenue and is delinquent as ofJune 30, 2009.
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Eligible Tax Liabilities
An eligible tax liability may be knownor unknown to the Department and
includes non-filed tax returns orreports and unpaid or underreported
taxes.
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Eligible Tax Liabilities
A known liability is a delinquency ofwhich the Department has knowledge.
In order for a known liability to be
eligible under Tax Amnesty, it must beon the Departments records as ofJune 30, 2009.
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Known Tax Liability
Payments for tax liabilities due after June30, 2009, are not eligible for Tax Amnesty
and can not be made through the online TaxAmnesty application.
Taxpayers currently working with a localRevenue agent are asked to contact thatagent for assistance.
If not, taxpayers are to call 717-783-8434to make payment arrangements, and aRevenue representative will provide
assistance with the payment process.
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Unknown Tax Liability
An unknown liability is a delinquencyfor which either:
1. No return or report has been filed,no payment has been made and the
taxpayer has not been contacted bythe Department; or
2. A return or report has been filed,the tax was underreported and thetaxpayer has not been contacted bythe Department.
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Unknown Tax Liability
A taxpayer that is reporting andpaying taxes which are completely
unknown to the Department couldqualify for a limited filing period.
Under Tax Amnesty, an unknown taxliability will only include taxes due to
the Department within the five yearsprior to June 30, 2009.
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Unknown Tax Liability
In this case, only undisclosed taxdelinquencies dating back to July 1,
2004, will be required to be filed andpaid under the Tax Amnesty program.
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Deferred Payment Plans
Taxpayers who have entered into aduly-approved and executed deferred
payment plan with the Department areeligible to participate in the Tax
Amnesty program.
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Deferred Payment Plans
Deferred payment plans are limited tothe relief from penalty and half the
interest that remains on the paymentplan balance for an eligible liability as
of the date of final tax payment.
The entire delinquent balance must be
paid by the close of the Tax Amnestyperiod, June 18, 2010.
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Exclusion from Tax Amnesty
Taxpayers in the following categories areexcluded from participation in Tax Amnesty:
Under criminal investigation for an allegedviolation of a tax law;
A defendant in a criminal complaint or actionfor an alleged violation of any law imposingan eligible tax; or
In bankruptcy protection under Title 11 ofthe U.S. Code or have a dischargedetermination of PA tax liabilities through abankruptcy court.
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Notification
For each tax delinquency, a notice willbe sent to the taxpayers last known
address on the Departments records.
A taxpayer with delinquencies formultiple tax types may receive morethan one notification.
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Notification
The notice will contain importantinformation for the recipient to
participate in the Tax Amnestyprogram, such as:
Tax Amnesty PIN #
Tax Type
Taxpayer ID Instructions on how to file
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Course Overview
Overview of Tax Amnesty
Tax Amnesty Program Requirements
Post-Amnesty Enforcement
Tax Amnesty Process Overview
Who to Contact
Tax Amnesty Resources
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Program Requirements
By the end of this module, you will beable to answer the following
questions:
What are the conditions for participation?
What must a taxpayer do to participate?
What must an unregistered business do to
participate? What payment types will be accepted?
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Conditions for Participation
A taxpayer who participated in theprevious Tax Amnesty program
(1995/1996) is eligible to participatein the 2010 Tax Amnesty program.
A taxpayer who participates in the2010 Tax Amnesty program will NOT
be eligible to participate in any futureTax Amnesty programs.
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Conditions for Participation
Participation is conditional upon thetaxpayer's agreement not to petition
for a refund of money paid under theTax Amnesty program.
In addition, a taxpayer with an activeadministrative or judicial appeal iseligible to participate, but must
withdraw the appeal related to theperiods accepted in the Tax Amnesty
program.
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Taxpayer Participation
To be considered a participant in theTax Amnesty program, a taxpayer
must complete the following foursteps.
This information will also be includedin the notice that will be mailed to
taxpayers with known liabilities withthe Department.
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Taxpayer Participation Step 1
Taxpayers must electronically file aTax Amnesty application during the
Tax Amnesty period (April 16 toJune 18, 2010).
No extensions will be granted.
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Taxpayer Participation Step 2
Taxpayers must file all delinquent taxreturns.
This means that complete tax returnsmust be filed for all years the taxpayerpreviously had not filed.
In addition, complete amendedreturns must be filed for all years thetaxpayer underreported a tax liability.
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Taxpayer Participation Step 3
Taxpayers must make the requiredpayment within the Tax Amnesty
period (April 26 to June 18, 2010).
Payment includes all taxes and 50percent of the interest due.
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Taxpayer Participation Step 4
Taxpayers must agree not to protestor petition for a refund of money paid
under the Tax Amnesty program.
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Unregistered Businesses
Businesses previously not registeredwith the Department who wish to
apply for Tax Amnesty must begin theregistration process to obtain
Pennsylvania tax account numbers.
Businesses may register by completing
the PA-100 and/or registering withthe Department of State by the
conclusion of the Tax Amnesty period.
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Unregistered Businesses
The lack of an account number willnot:
Extend the time allotted to file the TaxAmnesty application and submit payment
for tax liabilities due, or
Prevent a taxpayer from participating inthe Tax Amnesty program.
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Methods of Payment
The followingforms of payment
will be acceptedto satisfy the
taxpayersliability to theDepartment.
Electronic Transfer(ACH Debit & Credit)
Credit Card Check
(Certified, Cashiers,
Official or Personal) Money Order
Cash *
* Cash will only be accepted in the Department of
Revenue lobby in Strawberry Square in Harrisburg.
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Methods of Payment
Once taxpayers submit an application,they may make multiple payments
during the Tax Amnesty period.
Taxpayers must select a method of
payment in the Tax Amnesty application.
Please note that a coupon must beprinted from the Tax Amnesty applicationand submitted with check, money order
or cash payments.
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Overpayment of Tax
No interest will be paid on theoverpayment of an eligible tax
refunded within 180 days after theTax Amnesty application is filed.
No refund or credit will be issued forany interest or penalty on eligible
taxes paid to the Department prior tothe Tax Amnesty period.
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Course Overview
Overview of Tax Amnesty
Tax Amnesty Program Requirements
Post-Amnesty Enforcement
Tax Amnesty Process Overview
Who to Contact
Tax Amnesty Resources
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Post-Amnesty Enforcement
By the end of this module, you will beable to answer the following
questions:
What will occur after Tax Amnesty to
ensure continued compliance?
Are there other penalties that a taxpayer
can face by not participating in the TaxAmnesty program?
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Continued Compliance
The Department will assess andcollect from a taxpayer all penalty
and interest waived through the TaxAmnesty program if within two years
after the end of the program:
The payment of taxes due or filing
of returns are delinquent for threeconsecutive periods for semi-monthly,monthly and quarterly filing and the
taxpayer has not contested the liability; or
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Continued Compliance
The Department will assess andcollect from a taxpayer all penalty
and interest waived through the TaxAmnesty program if within two years
after the end of the program:
The payment of taxes due or filing of
returns on an annual basis is delinquentor more than 8 months late and thetaxpayer has not contested the liability.
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Non-participation Penalty
For all non-participants, at theconclusion of the Tax Amnesty period,
a 5 percent non-participation penaltywill be imposed on unpaid liabilities
not paid in full during the Tax Amnestyperiod.
Exceptions include taxpayers withactive deferred payment plans, active
appeals or entities in bankruptcy.
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Course Overview
Overview of Tax Amnesty
Tax Amnesty Program Requirements
Post-Amnesty Enforcement
Tax Amnesty Process Overview
Who to Contact
Tax Amnesty Resources
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Tax Amnesty Process
This module will provide an overviewof the high-level steps in the Tax
Amnesty process.
The process starts with the taxpayersreceipt of notification through theDepartments approval or denial of the
taxpayers Tax Amnesty application.
T A P S 1
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Tax Amnesty Process Step 1
The taxpayer receives notification orbecomes aware of Tax Amnesty
through the advertising campaign.
Notifications will be sent to all
delinquent taxpayers known to theDepartment starting April 23, 2010.
The statewide advertising campaignwill begin promoting Tax Amnesty onApril 26, 2010.
T A t P St 2
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Tax Amnesty Process Step 2
The taxpayer registers in the TaxAmnesty system to obtain an user ID
and password.
T A t P St 3
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Tax Amnesty Process Step 3
The taxpayer reviews the knownliabilities in the Tax Amnesty system
and updates any unknown orunderreported liabilities.
T A t P St 4
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Tax Amnesty Process Step 4
The taxpayer submits the TaxAmnesty application, payment and tax
returns.
Tax returns may be submittedelectronically or in hardcopy to theDepartment. For paper tax returns,
taxpayers must send them to theOffice of Tax Amnestys mailingaddress.
T A t P St 5
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Tax Amnesty Process Step 5
The Department processes thetaxpayers payment and tax returns.
T A t P St 6
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Tax Amnesty Process Step 6
The Departments tax systems updatewith payment and tax return data.
T A t P St 7
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Tax Amnesty Process Step 7
The returns and payments arereviewed by the Department.
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Course Overview
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Course Overview
Overview of Tax Amnesty
Tax Amnesty Program Requirements
Post-Amnesty Enforcement
Tax Amnesty Process Overview
Who to Contact
Tax Amnesty Resources
Who to Contact
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Who to Contact
This module will provide taxpayercontact information for questions
relating to Tax Amnesty.
Office of Tax Amnesty
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Office of Tax Amnesty
The Department of Revenue hasestablished an Office of Tax Amnesty.
The mailing address for the office is:
PO Box 281101
Harrisburg, PA 17128-1101
Paper returns and payments (checksand money order) should be sent tothis address.
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Course Overview
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Course Overview
Overview of Tax Amnesty
Tax Amnesty Program Requirements
Post-Amnesty Enforcement
Tax Amnesty Process Overview
Who to Contact
Tax Amnesty Resources
Tax Amnesty Resources
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Tax Amnesty Resources
This module will provide youwith information on the Tax Amnesty
Web site and where to access TaxAmnesty resources.
Tax Amnesty Web Site
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Tax Amnesty Web Site
www.PATaxPayUp.com
The resources available on the Tax
Amnesty Web site include: Frequently Asked Questions and Answers
A Tax Amnesty Application Simulation Step-by-Step Tax Amnesty Application
Instructions
The PA Tax Amnesty online applicationwill be available on this site beginning
April 26
Frequently Asked Questions
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Frequently Asked Questions
General questions and answers aboutthe 2010 Tax Amnesty program are
available on the Tax Amnesty Web siteunder the Contact Us section.
Taxpayers may submit general TaxAmnesty questions in this section.
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!Thank you for taking the timeto learn more about the PA
Tax Amnesty Program.
