Commencing on February 1, 2011, eligible taxpayers will be able to file under Washington’s recently enacted Amnesty Program (“Program”) for the waiver of penalties and interest otherwise due on outstanding, unreported business and occupation, public utility, and sales and use taxes. Taxpayers wishing to take advantage of the Program must file for penalty and interest waiver no later than April 18, 2011.
Taxpayers seeking the waiver of penalty and interest under the Program must also satisfy the following conditions:
- File any amended returns covering the tax liabilities for which penalty and interest waiver is requested, no later than April 18, 2011
- File all outstanding business and occupation, public utility, and sales and use tax returns, no later than April 18, 2011
- Timely file all returns that become due after January 31, 2011 and before May 1, 2011 for state administered taxes and timely pay all taxes disclosed on these returns
- Prior to May 1, 2011, pay to the State the full amount of all taxes for which penalty and interest waiver is sought under the Program
By filing for penalty and interest waiver under the Program, a taxpayer forfeits the right to later contest the amount of any tax liability for which penalty and interest waiver is granted.
The Washington Department of Revenue (“Department”) will not waive the penalties imposed for tax evasion or for misusing a reseller permit or resale certificate. Taxpayers that have previously been assessed any of these penalties or that have been criminally prosecuted for the failure to collect or pay any business and occupation, public utility, sales and use, or other tax administered by the Department under Chapter 82.32 of the Revised Code of Washington are ineligible to file for amnesty.