The District of Columbia has announced a tax amnesty program for individuals and businesses that will run from August 2 through September 30, 2010. The District will waive all penalties and fees if a taxpayer pays all outstanding tax and interest during the amnesty period. Taxpayers are eligible to participate if they have unpaid DC tax obligations relating to returns with a due date before December 31, 2009. The amnesty program applies to the following types of taxes:
— individual income
— corporate and unincorporated franchise
— sales and use
— personal property
— fiduciary income
— motor fuel
— special event
— gross receipts
— toll communication
Real property taxes and the ball park fee are not eligible for the amnesty program.
The Office of Tax and Revenue (OTR) is mailing amnesty eligibility notices to taxpayers shown on its records as having amnesty-eligible liabilities to advise them of the amnesty program. Taxpayers that did not file returns due before December 31, 2009, may complete and file those returns, along with a DC Amnesty Application and full payment of the taxes and interest due.