Individuals and businesses may participate in Amnesty to satisfy tax bills and to file delinquent returns for taxes that are administered or collected by Virginia Tax. Specifics on who qualifies and for which tax periods and situations are below.

Most eligible taxpayers will receive a notice in the mail. If you did not receive a letter, but think you qualify for amnesty based on the information below, call us at 1.877.PAY.VTAX (877.729.8829) and we will be happy to help answer your questions. Or, you can get started now: 

  • If you have a 5-digit bill number, visit How to Pay.
  • If you need to file a delinquent return, visit How to File.  
Who can participate?

Generally, individuals and businesses can participate in Amnesty to clear tax bills and delinquent returns for all taxes that are administered by Virginia Tax. Most taxpayers who are eligible for amnesty will receive a notice through the mail.

What bills or returns are eligible for amnesty?

Items that meet either of the following criteria could be eligible for Tax Amnesty:

  • Tax bills for amnesty-eligible periods with an assessment date at least 90 days before the first day of Tax Amnesty (on or before June 15, 2017).
  • Delinquent returns for an amnesty-eligible tax type and period.

Taxpayers are not required to satisfy all outstanding bills and delinquent returns in order to participate; you may participate on a bill-by-bill basis.

What bills, returns or taxpayers are NOT eligible for amnesty?
  • Bills and accounts paid before Sept. 13, 2017
  • Bills with an assessment date after June 15, 2017
  • Federal and local tax assessments
  • All obligations of a taxpayer currently under criminal investigation or prosecution
  • All obligations of a taxpayer currently under jeopardy or fraud assessments
  • Any tax liability attributable to an issue that is the subject of a decision of a Virginia court rendered on or after Jan. 1, 2016. See the Tax Amnesty Guidelines for further information.

Each tax type eligible for Tax Amnesty has specific liability periods in order to qualify. Amnesty-eligible periods are calculated from the original due date of the return. Filing extensions do not change the date by which the tax must be paid; they are not factored into the eligibility period for applicable taxes.

 

Tax Type Eligibility Period

Individual Income Tax

Taxable Year 2015 and prior

Corporate Income Tax

Taxable Year 2015 and prior

Retail Sales and Use Tax

Month of April 2017 and prior

Employer Income Tax Withholding

Month of April 2017 and prior

Aircraft Sales Tax

Month of April 2017 and prior

Aircraft Consumer Use Tax

Returns due by June 15, 2017 and prior

Apple Excise Tax

Taxable Year 2016 and prior

Bank Franchise Tax

Taxable Year 2016 and prior (state portion only)

Business Consumer's Use Tax

Month of April 2017 and prior

Cable Television Public Rights-of-Way Fee

Month of April 2017 and prior

Cigarette Tax

Filings due by June 15, 2017 and prior

Cigarette Consumer's Use Tax

Month of April 2017 and prior

Communications Sales and Use Tax

Month of April 2017 and prior

Corn Assessment

Quarter ending March 2017 and prior

Cotton Assessment

Quarter ending March 2017 and prior

Digital Media Fee

Month of April 2017 and prior

Direct Payment Permit Sales and Use Tax

Month of April 2017 and prior

E-911 Tax on Land Line Telephone Service

Month of April 2017 and prior

Egg Excise Tax

Month of April 2017 and prior

Estate Tax

Returns due by March 30, 2008 and prior

Fiduciary Income Tax

Taxable year 2015 and prior

Forest Products Tax

Quarter ending March 2017 and prior

Individual Consumer's Use Tax

Returns due by May 1, 2017 and prior

Inheritance Tax

Remainder interests that come into possession before September 15, 2016

Insurance Premiums License Tax

Taxable Years 2013 through 2016

Litter Tax

Taxable Year 2016 and prior

Motor Vehicle Fuel Sales Tax

Month of June 2013 and prior

Motor Vehicle Rental Tax and Fee

Month of April 2017 and prior

Pass-Through Entity Information Return

Taxable Year 2015 and prior

Peanut Excise Tax

Semi-Annual ending December 31, 2016 and prior

Prepaid Wireless Fee

Month of April 2017 and prior

Recordation Tax

Filings due by June 15, 2017 and prior

Rolling Stock Tax on Railroads and Freight Car Companies

Taxable Year 2016 and prior

Sheep Assessment

Quarter ending March 2017 and prior

Small Grains Assessment

Quarter ending March 2017 and prior

Soft Drink Excise Tax

Taxable Year 2015 and prior

Tire Recycling Fee

Quarter ending March 2017 and prior

Tobacco Products Tax

Month of April 2017 and prior

Out-of-State Dealer’s Use Tax

Month of April 2017 and prior

Vending Machine Sales Tax

Month of April 2017 and prior

Watercraft Sales Tax

Month of April 2017 and prior

Watercraft Consumer Use Tax

Returns due by June 15, 2017 and prior

The current collection status of a tax liability can also determine whether a taxpayer qualifies for amnesty. The following table summarizes the amnesty eligibility for liabilities in different collection states.

 

Collection Status/Situation Eligibility

Bankruptcy

Optional. Taxpayer is encouraged to consult with legal counsel, but will not be actively solicited for any assessment.

Converted Assessments

Full assessment to the business must be paid. Rights to appeal or to claim relief from assessment are forfeited.

Liens

Assessments for which a lien is filed may be eligible for amnesty (depending on date). However, if more than one assessment is covered by a lien, the lien cannot be released until all assessments have been satisfied.

Nonfilers

Taxpayers should submit delinquent returns and pay full tax amount and ½ of the interest due during the amnesty period.

We will refund any overpayments, and send a bill for any underpayments. If we send a bill, you have 30 days from the date of assessment or until the end of the amnesty period (whichever is later) to pay the amount billed and still receive amnesty benefits.

Offers in Compromise (OIC)

Must pay full amount during the amnesty period. Amnesty payment will terminate the OIC request. If the OIC is not paid during Tax Amnesty, it will not be assessed 20% additional amnesty penalty as long as the OIC agreement is not defaulted.

Appeals (1821/Formal/Informal/ Contested Assessments)

Optional. Can opt to participate in the Tax Amnesty program and waive the right to appeal or you may forgo amnesty if you wish to continue your appeal.

When Virginia Tax receives an amnesty payment for an assessment with a pending appeal, such payment will be deemed to be the taxpayer’s revocation of the current appeal and revocation of the right to an additional administrative or judicial appeal.

Part Payment Agreements (PPAs)

Amnesty will be granted on a bill-by-bill basis. Taxpayers can opt to cancel the PPA and pay under amnesty to receive benefits. Taxpayers on PPAs that were established before Amnesty will not be subject to the 20% amnesty penalty on bills covered by the PPA as long as they do not default on their existing plans.

Criminal and Civil Actions

All obligations of such taxpayers are not eligible.

Jeopardy and Fraud Assessments

All obligations of such taxpayers are not eligible.

Federal and Local Tax Assessments

Not eligible.