Ohio General Tax Amnesty Ends June 15 – Up Next: Texas and Kentucky

  1. Home
  2. News & Insights
  3. Ohio General Tax Amnesty Ends June 15 – Up Next: Texas and Kentucky

Whether a business is looking to reduce its tax exposure or an individual is looking for some piece of mind, state and local tax amnesty programs can be a real opportunity for some taxpayers. The programs are designed to bring immediate cash flow to state budgets in exchange for limiting the tax, penalties and interest of participating taxpayers.

In addition to general tax amnesty programs offered in Ohio, Texas and Kentucky, many state and local governments have more targeted programs.

The benefit of each state's tax amnesty program will vary. In addition, each state will have its own specific procedures and application period for its tax amnesty program. In some cases, states will increase penalties and interest for taxpayers who fail to participate in an amnesty program and are later assessed liability for the periods covered by the amnesty.

Taxpayers should consider their particular circumstances as well as the relative benefits of voluntary disclosure programs that may be available simultaneously with the tax amnesty program.

General summaries of a number of tax amnesty programs are provided below.

Ohio - General Tax Amnesty Ending June 15

Taxes Covered Include:Commercial Activity Tax (CAT)
Corporation Franchise Tax
Individual Income Tax
Sales and Seller’s Use Tax
(Not Consumer’s Use Tax – see below)
Employer Withholding
Pass-Through Entity
Tax Periods: All periods where the tax was due and payable as of May 1, 2011.
(Note: This tax amnesty does not cover liabilities accrued since May 1, 2011)
Taxpayers:Anyone who has a liability for the taxes listed above as of
May 1, 2011, but amnesty cannot be claimed for taxes that are
currently under audit or for which a notice of assessment has
been issued.
Benefits:Forgiveness of all the penalty and half the interest associated
with unreported and underreported taxes that qualify under the
When to Apply:The application period began May 1 and will run through
June 15, 2012.
Voluntary Disclosure
Program Available:
Commercial Activity Tax (CAT)
Corporation Franchise Tax
Individual Income Tax
Sales and Use Tax
Employer Withholding
Pass-Through Entity

Texas Fresh Start Amnesty - Apply June 12 to August 17

Taxes Covered:All state and local taxes and fees administered by the
Comptroller’s office are eligible, with the exception of Public
Utility Commission gross receipts assessments.
Tax Periods:All periods with returns due before April 1, 2012.
Taxpayers:Taxpayers who did not file or underreported taxes or fees. The
amnesty does not apply to underpayments or to taxpayers who
have been or are currently under audit.
Benefits:Waiver of all penalties and interest on returns filed that request
When to Apply:The application period runs from June 12 through
August 17, 2012.
Voluntary Disclosure
Program Available:
Applies to all taxes administered by the Comptroller, as well as
unclaimed property.

Kentucky Amnesty Legislation Passed - Program to Be Offered Before June 30, 2013

Taxes Covered:All taxes administered by the Department of Revenue except
real property, motor vehicle and personal property taxes.
Tax Periods:Taxable periods ending or transactions occurring after
December 1, 2001, and prior to October 1, 2011
Taxpayers:Any taxpayer who files original or amended returns, pays all
amounts owed in full, and continues to file and pay on time for
three years. Amnesty is invalidated if payments are not made as
required. A taxpayer may participate even if under audit, but
must waive the right to dispute any tax for which amnesty is
Benefits:Waiver of all penalties and half the interest due (except certain
penalties pertaining to cigarettes). Interest is not waived during
an installment agreement. Avoid a 2% increase in interest and
collection fees of up to 75% on a liability that could have
received amnesty but is collected after the amnesty period.
When to Apply:The Department of Revenue will announce a 60- to 90-day
period before June 30, 2013.
Voluntary Disclosure
Program Available:
For any tax administered by the Department of Revenue.

Other Amnesty Programs

Georgia:Amnesty for sales and use tax liabilities for registration prior to
August 1, 2012.
Indiana:Counties may, before July 1, 2012, adopt an ordinance to
establish a property tax amnesty program for delinquent taxes
and special assessments applicable to real property. The
ordinance would allow for waiver of interest and penalties added
before January 1, 2012.
Maine:Consumer use tax amnesty to run from October 1 to
November 30, 2012 for use tax incurred before January 1, 2006.
Ohio:Consumer use tax amnesty available until May 13, 2013 for
purchases made on or after January 1, 2009.
Tennessee:Sales and use tax amnesty to sellers that are not currently
registered and who volunteer to collect or pay sales or use
taxes. This amnesty is available until 12 months after
Tennessee becomes a full member of Streamlined Sales and
Use Tax.
Utah:Amnesty for sales and use tax liabilities prior to registration. This
amnesty is available until 12 months after Utah becomes a full
member of Streamlined Sales and Use Tax.
Washington:Personal property tax amnesty available until July 1, 2012 for
tax years 2011 and prior.

If you have questions about tax amnesty, voluntary disclosure or other state and local tax issues feel free to contact Kristina E. Somers or any other member of the Reinhart State and Local Tax team.


Related Practices

Related People

These materials provide general information which does not constitute legal or tax advice and should not be relied upon as such. Particular facts or future developments in the law may affect the topic(s) addressed within these materials. Always consult with a lawyer about your particular circumstances before acting on any information presented in these materials because it may not be applicable to you or your situation. Providing these materials to you does not create an attorney/client relationship. You should not provide confidential information to us until Reinhart agrees to represent you.