Connecticut – Tax Amnesty Program

SALT Report 2981 – The Connecticut Department of Revenue issued a reminder for delinquent taxpayers and non-filers that the State is offering amnesty from September 16 through November 15, 2013.  Amnesty is available to anyone, individual or business, that owes Connecticut taxes for any period ending on or before November 30, 2012.

During that 60-day amnesty period, taxpayers can pay their back taxes at a reduced interest rate and avoid penalties.  However, taxpayers who have unfiled returns, or have underreported or existing tax obligations and do not take advantage of the amnesty program by November 15, 2013 will be subject to increased penalties, interest, and prosecution.

All taxpayers requesting amnesty must file an application with DRS electronically using the Amnesty Taxpayer Service Center.  Taxpayers will be required to make a full payment electronically when they file their application. This can be done through Amnesty TSC or by using the credit card payment option at the time the application is filed.

If payment in full is not made at the time the application is filed, amnesty will be denied and the taxpayer will be billed for all unpaid taxes, penalties, and interest on the total tax reported on the amnesty application.  Interest will be accrued at the rate of 1% per month or fraction of a month from the original due date.

If you wish to apply for amnesty, the Department has created a website that provides a pre-application checklist that will help ensure your application is properly processed.  In addition, the website has a FAQ section that provides additional information regarding who and what taxes qualify for amnesty, what to do if your application is denied or you are under audit, installment payments, and confidentiality.

For Further Information

Connecticut Department of Revenue – Make it Right Amnesty Program