As authorized by House Bill 384, Missouri will offer a tax amnesty from Sept. 1, 2015 to Nov. 30, 2015. The tax amnesty provides individuals and businesses with a one-time opportunity to pay back taxes that were due prior to Dec. 31, 2014 without having to pay interest or penalties.
“Missouri Tax Amnesty provides taxpayers with a three-month window to pay their debt without having to pay the interest and penalties they would owe under normal circumstances,” said Revenue Department Director Nia Ray. “I encourage individuals and businesses that qualify for tax amnesty to take advantage of this opportunity.”
Tax types that are amnesty eligible include individual income tax, corporate income tax, corporate franchise tax, employer withholding tax, sales tax, consumer’s use tax, vendor’s use tax and fiduciary tax.
The program requires taxpayers to stay in compliance with all state tax laws for eight years after signing the agreement. Taxpayers who are the subject of any civil or criminal state tax-related investigations or litigation cannot participate in amnesty.
The Missouri Department of Revenue will mail tax amnesty notices to delinquent taxpayers and businesses in late-August. The mailings include information such as the amounts owed and the amount the taxpayer will save in interest and penalties. For more information about the tax amnesty and to obtain an application online, visit dor.mo.gov or call 573-751-7200.