The 2015 Tax Amnesty Program is the third and final effort permitted by the Louisiana Tax Delinquency Amnesty Act of 2013. After the conclusion of 2015 amnesty, there will be no new amnesty program offered by the Department of Revenue before Jan. 1, 2025.
“This will be the final amnesty program offered by the state for at least 10 years. That is why it is so important for delinquent taxpayers to take advantage of this opportunity to make a fresh start with their taxes,” said Secretary of Revenue Tim Barfield. “We have made this process very simple, allowing taxpayers to make installment payments. The department is ready to assist them in clearing up their accounts.”
Amnesty will be granted for eligible taxes to qualified taxpayers who apply during the amnesty period and who agree to settle their accounts with the state by paying 100 percent of delinquent taxes, 83 percent of the remaining interest and 67 percent of the remaining penalties due. Once approved, the Secretary of Revenue shall waive the remaining 17 percent interest and 33 percent penalties. The Louisiana Legislature has set a goal of collecting $50 million for the 2015 Tax Amnesty Program.
Taxpayers can pay their overdue tax liabilities through electronic payments or through an established installment agreement over a six-month time period.
Taxpayers in the following categories are eligible to apply for amnesty:
• Taxpayers who failed to file a tax return or report
• Taxpayers who failed to report all income or all tax, interest and penalties that were due
• Taxpayers who claimed incorrect credits or deductions
• Taxpayers who misrepresented or omitted any tax due
• Certain taxpayers under audit or in administrative or judicial litigation
Taxpayers involved in a criminal investigation or criminal litigation for taxes administered by LDR do not qualify for the amnesty program.
Taxpayers eligible for amnesty should expect to receive a letter before the start of the amnesty program with instructions for submitting applications and payments online. Contact information is drawn from data taxpayers have submitted to LDR with their tax filings and other communications. For more information, click here.