Tax Amnesty Program FAQs
Tax amnesty is an opportunity for individuals and businesses to pay unpaid taxes that were due on or before December 31, 2014, without paying any interest or penalties. The tax types eligible for tax amnesty are Consumer’s Use Tax, Corporation Franchise Tax, Corporation Income Tax, Employer Withholding Tax, Fiduciary Tax, Individual Income Tax, Sales Tax, and Vendor’s Use Tax.
Tax amnesty will begin on Tuesday, September 1, 2015, and will end Monday, November 30, 2015. The signed notice or application and all tax amnesty payments must be postmarked by Monday, November 30, 2015.
The Missouri Department of Revenue will mail an Amnesty Eligibility Notice beginning the last week of August 2015 to known individuals and businesses that qualified for tax amnesty. You can return your Amnesty Eligibility Notice with full payment after September 1, 2015.
If you believe you qualify for amnesty, but do not receive an Amnesty Eligibility Notice from the Department of Revenue or the form is unavailable for submission, the Missouri Tax Amnesty Application (Form 5607) will be available at http://dor.mo.gov/ beginning the last week of August. Your application or eligibility notice must be postmarked by November 30, 2015. You must file a separate application and payment for each delinquent tax type.
You will not be granted tax amnesty if you fail to submit a complete application, or if your application or eligibility notice is not signed, or full payment is not postmarked by November 30, 2015.
You are eligible for tax amnesty if you have delinquent taxes for periods due on or before December 31, 2014. You are not eligible for amnesty if:
- The account is pending in a civil, criminal, or bankruptcy court;
- The account is under criminal investigation by the Missouri Department of Revenue;
- The delinquencies consist solely of lien fees and returned check charges.
Personal check, money order, credit or debit card, electronic check or cashier's check made payable to the "Missouri Department of Revenue" will be accepted. Any check that does not clear and is not "made good" by November 30, 2015, will make you ineligible for tax amnesty. You may submit your electronic check, credit or debit card payment using American Express, MasterCard, Visa, or Discover, online, or by calling (888) 929-0513. Fiduciary Tax must be paid with a check or money order only.
A convenience fee will be charged to your account by the credit card processor if you choose to pay by electronic check, credit or debit card. If you are making payments for more than one tax type, separate payments must be made for each tax type.
Additions to tax and penalties remain due as provided by statute, and interest will continue to accrue on the unpaid tax. The Department will continue to pursue all delinquent liabilities through all collection methods allowed by statute including lien and garnishment.
Additions to tax, penalties, and interest paid before the beginning of tax amnesty are not part of tax amnesty and will not be waived. Returned check charges, lien fees, and any delinquency due after December 31, 2014 are not eligible for tax amnesty. All delinquencies, whether eligible or ineligible, must be paid by the end of the amnesty period in order to be in compliance with amnesty requirements.
If you are currently in a payment agreement with the Department of Revenue, the remaining additions to tax, interest, and penalties will be waived if you complete the amnesty application or eligibility notice and pay your outstanding tax balance before the end of the tax amnesty period. If your current payment agreement includes payments drafted via Electronic Funds Transfer (EFT), please contact us at (573) 751-7200 to discuss participation in the amnesty program. You are still required to submit a Missouri Tax Amnesty Application or Amnesty Eligibility Notice.
Failure to remain in tax compliance for eight years from the end of the Tax Amnesty Program will void this agreement. Any penalties, additions to tax, or interest previously waived under amnesty will be due immediately.
Participation in the 2015 Tax Amnesty Program excludes participation in future amnesty programs.