Texas Tax Amnesty Program Begins May 1, 2018

    Grace period granted to delinquent taxpayers for previously unidentified liabilities

    The Texas Comptroller has announced that a tax amnesty program (the Program) will be available from May 1, 2018 through June 29, 2018. The Program will provide delinquent taxpayers with relief from penalties and interest on certain tax liabilities. The Program applies to tax periods beginning before January 1, 2018, and only includes liabilities that have not been previously identified as due by the Comptroller’s office.


    Eligible taxpayers include those who:

    a)  did not file a required return or report originally due before January 1, 2018; or,

    b)  underreported taxes or fees due for any reason, such as erroneously claiming credits or deductions.

    The Program does not apply to filing periods under audit or identified for an audit.

    Tax types

    Many state and local taxes and fees administered by the Texas Comptroller’s office are eligible for the Program. The Program also applies to all local-option taxes administered by the Texas Comptroller’s office. The Program does not apply to certain taxes, including but not limited to International Fuel Tax Agreement (IFTA) taxes, Public Utility Commission (PUC) gross receipts assessments, local motor vehicle tax and unclaimed property payments.

    How to participate

    To participate in the Program, taxpayers must file an original report by submitting a paper return, and writing “Amnesty” across the top of the return and on the check or money order. If submitting an amended report, send the corrected figures on a paper return, and write “Amnesty” across the top of the return and on the check or money order.

    If submitting a tax application and registering for the first time, write “Amnesty” on the application and on the return and check or money order.

    Installment payments

    Installment payments are not available under the Program. Taxpayers participating in the Program must pay all taxes or fees due, in full, related to the amnesty returns filed.

    What does CohnReznick think?

    Taxpayers doing business in Texas with unpaid state or local taxes may wish to consider filing under the Program prior to the June 29, 2018 deadline. If by chance a taxpayer has collected sales tax from customers and has not remitted the tax to the state, this is the appropriate time to do so and avoid penalties and interest. After the amnesty period, taxpayers will be subject to taxes, fees, penalties and interest. Taxpayers are advised to consult with their CohnReznick tax professional prior to filing under this program.

    Subject matter expertise

    • Contact Michael Michael+Celkis mike.celkis@cohnreznick.com
      Michael Celkis

      CPA, Partner

    • Close


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    Any advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues. Nor is it sufficient to avoid tax-related penalties. This has been prepared for information purposes and general guidance only and does not constitute legal or professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice specific to, among other things, your individual facts, circumstances and jurisdiction. No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication, and CohnReznick LLP, its partners, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.