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.

Tax Debt Help - State Tax Amnesty Programs

State governments sometimes offer limited-time only programs to allow people to pay back taxes and to file late tax returns with reduced penalties.

Before You Apply for Tax Amnesty

Find out what tax amnesty is all about, especially the difference between limited-time-only amnesty programs and on-going voluntary disclosure initiatives. Get tax relief for those tax returns you haven't filed, or back taxes you are trying to pay off.

There is a great website that will provide you with links to all State governments. The site is called SisterStates Tax Directory. Check it out, it's a great resource for any state related taxing question you may have.

Arizona Voluntary Compliance Initiative
The Arizona Department of Revenue is offering a limited-time tax relief program for people and businesses who participated in tax shelters. Taxpayers may submit amended tax returns to disclose their participation in a tax shelter in exchange for relief from penalties. Program ended on April 1, 2005.

California Tax Amnesty
California's Franchise Tax Board is offering tax amnesty for people and businesses who haven't filed their tax returns, or who substantially understated their tax obligation. Ended March 31, 2005.

Connecticut Voluntary Disclosure Program
Connecticut's Department of Revenue Services offers tax relief for people and businesses who haven't filed their tax returns, who haven't paid their back taxes, or who have understated their tax obligations.

District of Columbia Voluntary Disclosure Program
Washington DC's Office of Tax and Revenue offers tax relief for people and businesses who haven't filed tax returns, who haven't paid their back taxes, or who have understated their tax obligation.

Florida Voluntary Disclosure Program
Businesses that haven't filed or paid their taxes can get tax relief for their business and payroll taxes.

Idaho Forgot to File Program
People and businesses who haven't filed their tax returns may be eligible for tax relief from the state of Idaho. The State Tax Commission may waive penalties if you file and pay your taxes.

Indiana Tax Amnesty
Indiana's Department of Revenue is offering tax amnesty for people and businesses who haven't filed their tax returns, or who substantially understated their tax obligation. Ends November 15, 2005.

Indiana Voluntary Compliance Program
Indiana's Department of Revenue offers tax relief for people and businesses who haven't filed tax returns, who haven't paid their back taxes, or who have understated their tax obligation.

Minnesota Sales & Use Tax Voluntary Compliance Program
The Minnesota Department of Revenue offers tax relief for businesses that have not filed their sales and use tax returns.

Minnesota Tax Shelter Voluntary Compliance Program
The Minnesota Department of Revenue is offering a limited-time tax relief program for people and businesses who participated in tax shelters. Taxpayers may submit amended tax returns to disclose their participation in a tax shelter in exchange for relief from penalties. Program ends on January 31, 2006.

Mississippi Tax Amnesty
Mississippi is offering tax amnesty for people and businesses who haven't filed their tax returns, or who substantially understated their tax obligation. September through December 2004.

Missouri Voluntary Disclosure Program
The Missouri Department of Revenue offers tax relief to people and businesses who have not filed or paid their taxes.

North Carolina Voluntary Disclosure Program
North Carolina's Department of Revenue offers tax relief for people and businesses who haven't filed tax returns, who haven't paid their back taxes, or who have understated their tax obligation.

Pennsylvania Voluntary Disclosure Program
Pennsylvania's Department of Revenue offers tax relief for people and businesses who haven't filed tax returns, who haven't paid their back taxes, or who have understated their tax obligation.

Rhode Island Tax Amnesty
Rhode Island is offering tax amnesty for people and businesses who haven't filed their tax returns, or who substantially understated their tax obligation. Ends on September 30, 2006.

South Carolina Voluntary Disclosure Program
South Carolina's Department of Revenue offers tax relief to out-of-state businesses who have not filed or who have not paid their SC taxes.

South Dakota Voluntary Disclosure Program
South Dakota's Department of Revenue offers tax relief for businesses that have not filed or have not paid their sales and use tax, or contractor's excise tax.

Tennessee Voluntary Disclosure Program
Tennessee's Department of Revenue offers tax relief for businesses that have failed to file their sales, use, excise, or franchise taxes.

Utah Voluntary Disclosure Program
The Utah State Tax Commission offers tax relief to businesses that have failed to file or to pay taxes.

Vermont Voluntary Disclosure Program
Vermont's Department of Taxes offers tax relief for people and businesses who haven't filed tax returns, who haven't paid their back taxes, or who have understated their tax obligation.

Washington Voluntary Disclosure Program
The State of Washington is offering tax relief for business that have failed to file or failed to pay their taxes.

Wisconsin Voluntary Disclosure Program
Wisconsin's Department of Revenue offers tax relief for people and businesses who haven't filed tax returns. Offers partial relief from penalties.