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April 2015


To Forgive, Divine: Tax Amnesty Program Signed Into Law







For more information about this e-Alert, please contact the authors:


William J. Sanders

Practice Area Chair


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Scott Lindstrom


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Christopher S. Abrams


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On Tuesday, April 27, 2015, Missouri Governor Jay Nixon signed House Bill 384, which creates a Tax Amnesty Program for taxes administered by the Missouri Department of Revenue. This includes state income taxes, franchise taxes, withholding taxes, and sales and use taxes, for both businesses and individuals. The Missouri Legislature estimates that the Tax Amnesty Program will bring in more than $60 million for the state next fiscal year.

The Tax Amnesty Program will be conducted from September 1, 2015 to November 30, 2015. In order to qualify for the Tax Amnesty Program, the business or individual taxpayer must:

  1. Apply for the program;
  2. File a tax return for each taxable period for which amnesty is requested;
  3. Pay the entire balance of tax due by November 30, 2015; and
  4. Agree to comply with state tax laws for the next eight years.

Amnesty Program Overview

Under the Tax Amnesty Program, the Missouri Department of Revenue will waive penalties, additions to tax and interest on taxpayers who failed to file, underreported, or did not pay the tax liability for Missouri income and franchise taxes, withholding taxes, and sales and use taxes due but unpaid on or before December 31, 2014. Note that the Tax Amnesty Program is not available to any taxpayer who at the time of payment is party to any criminal investigations or to any civil or criminal litigation for nonpayment, delinquency, or fraud in relation to any tax imposed by Missouri.

The Missouri Tax Amnesty Program is unique from other amnesty programs because Missouri taxpayers may be able to obtain relief even if the tax has been previously assessed. Taxpayers that have pending appeals or are currently utilizing installment plans, offers in compromise or other forms of agreement with the Missouri Department of Revenue may be able to achieve further reduction in the amounts owed to Missouri through this Tax Amnesty Program.

Looking Forward

Further forms and guidance are expected to be published by the Missouri Department of Revenue in the coming months. There are important timing deadlines necessary to comply with the Tax Amnesty Program. Please promptly contact us for additional information.

For More Information

For questions regarding the content of this alert, please contact the authors, a member of Polsinelli's Tax practice, or your Polsinelli attorney:

Polsinelli PC provides these e-Alerts periodically to keep our clients, taxpayers and businesses updated on recently adopted legislation and key changes in tax laws.












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* Law360, March 2014
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