Missouri to Offer Tax Amnesty

September 17, 2015

As expected back in June when Missouri Governor Jay Nixon signed legislation authorizing the Department of Revenue to create a tax amnesty, the Department officially announced on August 24 that it will offer a tax amnesty from September 1, 2015 through November 30, 2015.  Amnesty is available for the following tax types that were due prior to December 31, 2014.  These tax types are:

  • Individual income tax
  • Corporate income tax
  • Corporate franchise tax
  • Employer withholding tax
  • Sales tax
  • Consumer’s use tax
  • Vendor’s use tax
  • Fiduciary tax

Participation in this amnesty program requires taxpayers to stay in compliance with all state tax laws for eight years after signing the agreement.  Should the taxpayer fail to maintain tax compliance for this period, the amnesty will become void, and the taxpayer will be liable for all additions to tax, interest, and penalties that were waived, which would be due immediately.

Taxpayers that are currently subject of any civil or criminal state tax related investigations or litigations cannot participate.  Amnesty notices will be mailed to delinquent taxpayer, business and individuals, in late August.

If you do not receive a notice but feel you qualify for the amnesty you can fill out Missouri Tax Amnesty Application Form (Form 5607) beginning the last week of August.  This form is available online at http://dor.mo.gov/amnesty.php#Q2.  The application and full payment must be postmarked no later than November 30, 2015. 

For more information, and a copy of the application, click here.

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