The Texas Tax Amnesty Program will, under certain circumstances, provide delinquent taxpayers with relief from penalties and interest on tax due. If a taxpayer has been notified that a period or periods are scheduled for an audit review, or if they are already under audit review, then those periods are not eligible for amnesty. It does not apply to accounts which have been certified to the Office of the Attorney General, accounts which are presently in litigation, or accounts which have been reduced to judgment. Additionally, the amnesty doesn’t apply to local motor vehicle tax, IFTA taxes, PUC gross receipts assessments or unclaimed property payments.
Eligible taxpayers include those who:
The amnesty does not apply to filing periods under audit or identified for an audit.
The limited amnesty is available May 1 through June 29, 2018, and applies to periods before Jan. 1, 2018.
File an original report by submitting a paper return, and write “Amnesty” across the top of the return and on the check or money order.
If amending a report, submit the corrected figures on a paper return, and write “Amnesty” across the top of the return and on the check or money order.
If submitting a tax application and registering for the first time, write “Amnesty” on the application as well as the return and check or money order.
Checks and money orders should be made payable to the Comptroller of Public Accounts and mailed to:Taxpayer Amnesty
You can also visit the nearest Comptroller field office to make an amnesty payment.
Program participants can “wipe the slate clean” by filing past due reports, or amending reports that underreported taxes, without paying penalties or interest. You can also register for taxes that should have been reported, and catch up on those reports that should have been filed, without paying penalties or interest.
All state and local taxes and fees the Comptroller’s office administers are eligible, with the exception of Public Utility Commission gross receipts assessments. The Comptroller does not administer sports and community venue tax or property taxes, so these are not eligible. The Unclaimed Property program and IFTA taxes are not a part of tax amnesty.
Yes, the amnesty applies to all local-option taxes the Comptroller’s office administers.
Payments should be marked “Amnesty” and should include your Texas taxpayer number on the check or money order. If you do not have a permit or are not registered to collect Texas taxes and fees or do not have an account with us, write your Federal Employer Identification number or Social Security number on the check or money order instead.
No. All amnesty reports and payments must be submitted via a paper return and check to facilitate the waiver of penalty and interest.
Even if you are otherwise required to file and pay electronically, you will not be penalized.
No. To be eligible for the amnesty, taxpayers must pay all taxes or fees due, in full, related to the amnesty returns filed.
No, but we reserve the right to audit the information you provide.
If you fail to pay the taxes or fees you owe during the amnesty period, you will be responsible for all taxes, fees, penalties and interest owed.
No. A taxpayer who has signed such an agreement before the beginning of the amnesty period is ineligible.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.