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State of Washington Amnesty Begins Next Month

If you caught my prior post on state tax amnesty programs, you may recall that these periodic, limited-time programs are an opportunity for delinquent taxpayers to come forward voluntarily and resolve their state tax delinquencies by reporting and paying the associated tax on their unreported or underreported tax liabilities. (See my August 23, 2010 "Buzz" post, “State Tax Amnesty: An Opportunity for Taxpayers to Pay Delinquent State Taxes, What Taxpayers Need to Know”) 

The state of Washington is the most recent state to jump on the amnesty bandwagon by announcing its first ever amnesty. Washington’s amnesty program, which applies to the business and occupation (B&O) tax, general retail sales and use tax, additional sales and use tax on motor vehicle sales and leases, and several other categories of Washington taxes, begins on February 1st and will run until April 30, 2011. Washington’s amnesty provides for a full penalty and interest waiver as long as all required tax returns and the associated taxes are paid in full by April 30th. Note that although the program runs through April 30th, a completed Amnesty Application must be submitted by April 18th.

Excluded from participating are individuals and businesses who have been assessed a penalty by the Washington Department of Revenue for evasion or misuse of a reseller permit or resale certificate, who are in bankruptcy and where the payment of the tax would violate federal bankruptcy laws, or who have been prosecuted for failing to pay or collect the proper amount of any tax.

For more on the State of Washington amnesty, see Washington’s amnesty website, the 2011 Amnesty Questions and Answers, and the Amnesty Application.