Alabama Opens for Amnesty Applications on July 1

The 2018 Alabama tax amnesty application period opens on July 1, 2018. It runs through September 30, 2018. The Department of Revenue has launched a website for the program.

Alabama created the program in legislation enacted earlier in 2018.

Taxes Eligible for Amnesty

The program applies either:

  • to taxes  due before January 1, 2017; or
  • for tax periods that began before January 1, 2017.

Most taxes administered by the department are eligible for the program. Motor fuel, motor vehicle, and property taxes are not eligible.

The eligible taxes include, but are not limited to:

  • corporate and individual income;
  • business privilege;
  • financial institution excise;
  • sales;
  • consumers use;
  • sellers use; and
  • withholding.

Taxpayers Who Don’t Qualify

The program is not available to any taxpayer who:

  • was contacted by the department for tax reasons within the last two years; or
  • is under criminal investigation, or in litigation, for nonpayment of tax, delinquency, or fraud.

Applying for Tax Amnesty

Taxpayers must submit all applications electronically through the Alabama tax amnesty website. The website also provides information taxpayers may need on the program and answers to frequently asked questions.

Tax Relief Provided

The program waives all interest and penalties associated with the tax periods for which amnesty is granted.

Subscribers can read the department’s news release at https://revenue.alabama.gov/wp-content/uploads/2018/05/180511_REL_TaxAmnestyWebsite.pdf.

News Release, Alabama Department of Revenue, May 11, 2018

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