The Law Offices of Eric J. Wexler, CPA
The Law Offices of Eric J. Wexler, CPA

Maryland 2015 Tax Amnesty

Below is an excerpt from the Maryland Taxes Tax Compliance and Enforcement website regarding the 2015 Tax Amnesty. The program runs from September 1 through October 30, 2015. If taxpayers apply and are approved, it waives all civil penalties (except for previously assessed fraud penalties) and one half of the interest for delinquency.

 

2015 Tax Amnesty

 

During the 2015 legislative session, the Maryland General Assembly passed legislation enacting the 2015 Tax Amnesty Program. The program runs from September 1 through October 30, 2015 and waives all civil penalties (except for previously assessed fraud penalties) and one half of the interest for delinquent taxpayers who apply and are approved. Tax Amnesty applications will be accepted beginning September 1, 2015.

The Tax Amnesty Program applies to:

  • Personal income tax
  • Fiduciary income tax
  • Pass-through entity nonresident income tax
  • Corporate income tax
  • Employer withholding tax
  • Sales and use tax
  • Admissions and amusement tax
 
Eligibility

Taxpayers who were granted amnesty in either 2001 or 2009 are not eligible for the new program. Those who were eligible for the Delaware Holding Company settlement established by Chapter 577 of the Acts of 2004 for tax periods prior to tax year 2003 are also not eligible for the amnesty program. Amnesty applications must be received or postmarked no later than October 30, 2015.

 
Payment

Taxpayers who submit an application may elect to either pay their outstanding debts in full with their application or include at least 10 percent of the amnesty amount due with their application, and set up a payment program. Taxpayers who choose the payment plan option must successfully complete the terms of the agreement on or before December 31, 2016. Payments can be made by direct debit online through Amnesty Bill Pay, credit card or by check or money order submitted with the amnesty application.

 

Completed applications and payments can be mailed to:

Maryland Tax Amnesty
Comptroller of Maryland
P.O. Box 2031
Annapolis, MD 21404-2031

 

Completed applications and payments may be dropped off at any of the 12 Comptroller's local offices.

 
Taxpayer Assistance

If you have questions, please email us at amnesty@comp.state.md.us or call 1-800-MDTAXES or 410-260-7980 from Central Maryland. You can also visit any of the 12 Comptroller’s local offices for assistance.

 
Resources Available by August 28, 2015
  • Tax Amnesty Application
  • Tax Amnesty Calculator
  • Tax Amnesty BillPay

 

Links for Tax Amnesty

Tax Compliance Information

Tax Amnesty  

Tax Amnesty FAQs

Contact Us

The Law Offices of Eric J. Wexler

200-A Monroe Street

Suite 110

Rockville, MD 20850

Phone: (301) 296-4465

Fax: (301) 576-3767

Email: info@ericwexlercpa.com

 

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