Tax Amnesty 2009 for Individual Taxpayers

Maryland's Tax Amnesty program runs September 1 - October 30 and allows individual and business taxpayers to get a Tax Do Over on past liabilities for most tax types.

The amnesty application is available now, but payments will not be accepted until September 1.
Maryland's Tax Amnesty program covers liabilities for:

Individual income tax
Fiduciary income tax
Pass-through entity nonresident tax
Corporate income tax
Employer withholding tax
Sales and Use tax
Admission and Amusement tax

Taxpayers can take advantage of Maryland's programs for liabilities on returns due on or before December 31, 2008. Approved applicants will have all unpaid civil penalties, except previously assessed fraud penalties, and one-half any unpaid interest waived as part of the program.
Any taxpayer who took advantage of the 2001 Tax Amnesty is NOT eligible for the 2009 program for the same tax covered under the past amnesty initiative.

Determining Your Liability

The Comptroller's Office has made it easy to figure out how much you would owe if approved for amnesty.

If you have an existing liability, please refer to bills you received in the past. By September 1, you'll be able to click on the Amnesty BillPay icon and enter your notice number. With this program, your amnesty eligible liability will be calculated for you. You'll also be able to determine payment plan amounts based on the length of the plan and calculate interest using a separate amnesty calculator. Currently, you can calculate the interest using the interest table provided on the paper amnesty application.

If you have not filed a return recently or can't locate a past bill, email us at amnesty@comp.state.md.us or call us at 1-800-MD-TAXES to determine your liability.

Getting Your Tax Do Over

Getting your Tax Do Over is easy. Simply complete and file a separate application. Nonfilers need to also file an original or amended return for each tax type. Include full payment of the tax and one half the interest or include a payment of at least 10% of the amnesty amount due and indicate your preference for a payment plan.

Paying Up

As of September 1, you can make your payment by direct debit through Amnesty BillPay. You can also pay by credit card check or money order. If you choose to setup a payment plan, you MUST provide bank account information and agree to have your account debited each month for the duration of the plan. All payments plans must be completed by December 31, 2010.

For More Information

More detailed information on Maryland's Tax Amnesty program can be found in our frequently asked questions. The amnesty application is online, but payments will not be accepted until September 1. Call 1-800-MD-TAXES for more assistance or email us at amnesty@comp.state.md.us. In person assistance can also be obtained at any of the agency's 11 local offices.