SALT TALK: You Are Forgiven – New Illinois Tax Provisions Include Generous Amnesty

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on Jun 17, 2019 11:30:00 AM
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Readers who are fans of The Who will undoubtedly be aware that Pete Townshend proclaimed to all “You are Forgiven” in their 1966 song, “A Quick One, While He’s Away.” Some fifty-three years later, the State of Illinois wants to forgive you as well.

The amnesty is extremely generous in abating both penalties and interest for tax liabilities generated during the amnesty period. The amnesty period is defined as outstanding tax liabilities arising after June 30, 2011 and before July 1, 2018. The program will begin on October 1, 2019 and will end on November 15, 2019.

All taxes administered by the Illinois Department of Revenue, including the corporate income tax, partnership replacement tax, and individual income tax and sales and use tax are eligible for amnesty.

Separate and apart from the Department of Revenue program, the Illinois Secretary of State will have its own amnesty applicable to franchise tax and license fees. The program will also run from October 1, 2019 through November 15, 2019. Franchise taxes and license fees liabilities for periods ending after March 15, 2008 through June 30, 2019 are eligible.

The last tax amnesty program was in 2010 and this is the third such program since 2000. The current program projects to bring in $175 million. If you have questions about this program, contact me at

Wayne Berkowitz, a tax partner and head of the State and Local Tax Group at Berdon LLP, advises on the unique requirements of governments and municipalities across the nation.


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