Illinois is providing an opportunity for taxpayers with outstanding tax debt to have penalties and interest forgiven during its upcoming amnesty period. Between October 1, 2019 and November 15, 2019, the Illinois Department of Revenue will waive eligible penalties and interest for taxpayers that make full payments on eligible tax liabilities. "Eligible tax liabilities" means tax debt from periods ending after June 30, 2011 and before July 1, 2018. Taxpayers must also file original returns for previously non-filed periods or amended returns to make corrections.
The amnesty program excludes taxes the Department does not collect. These include property tax, estate tax, franchise tax, insurance tax, and local taxes paid directly to local governments. Motor fuel use tax (MFUT) and liabilities that are not tax, such as surcharges and fees, are also excluded.