Persons participating in the program can “wipe the slate clean” by filing past due reports, or amending reports that underreported taxes, without paying penalties or interest. You can also register for taxes that should have been reported, and catch up on those reports that should have been filed, without paying penalties or interest.

No, but we reserve the right to audit the information you provide.

If you fail to pay the taxes or fees you owe during the amnesty period, you will be responsible for all taxes, fees, penalties and interest owed. The penalty is determined based on the following timeline:

*An additional 50 percent penalty can be assessed in cases of fraud.

You can calculate interest due via the online rate schedule or call the Comptroller's office toll free at 1-877-44RATE4 for the applicable interest rate.

No, but penalty and interest will be waived only on the actual tax paid.

All state and local taxes and fees administered by the Comptroller's office are eligible, with the exception of Public Utility Commission gross receipts assessments. Sports and community venue tax and property taxes are not administered by the Comptroller and are not eligible. The Unclaimed Property program is not a part of tax amnesty.

Yes, the amnesty applies to all local-option taxes administered by the Comptroller's office.

No. Property tax is not part of the amnesty because it is a local tax administered by Texas counties, cities, school districts and special districts, not by the Comptroller's office.

Yes, but it only covers taxes due to Texas, as shown on the IFTA tax report supplement (form #56-102), not taxes due to other states, Mexican states or Canadian provinces.

The Comptroller's office administers more than 60 separate taxes and fees. See Texas Taxes for details.

Eligible taxpayers include those who:

• did not file a required return or report originally due before April 1, 2012; or
• underreported taxes or fees due for any reason, such as erroneously claiming credits or deductions.

The amnesty does not apply to underpaid tax returns (tax that was reported but not paid) or to filing periods under audit or examination, or where the Comptroller has given notice of an audit or examination.

No. A taxpayer who has signed such an agreement before the beginning of the amnesty period is ineligible.

• File an original report by submitting a paper return, and write "Amnesty" across the top of the return and on the check or money order.
• If amending a report, submit 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, as well as the return and check or money order.

See the Tax Forms page for forms.

No. All amnesty reports and payments must be submitted via a paper return to facilitate the waiver of penalty and interest. Even if you are otherwise required to file and pay electronically, you will not be penalized.

Yes.

If your business is closed or if the tax you are reporting is for a one-time event, no business registration is required. If you are doing business in Texas, you must complete and submit the applicable tax application or questionnaire.

Payments should be marked "Amnesty" and should include your Texas taxpayer number on the check or money order. If you do not have a permit or are not registered to collect Texas taxes and fees, or do not have an account with us, write your Federal Employer Identification number or Social Security number on the check or money order instead.

No. To be eligible for the amnesty, taxpayers must pay all taxes or fees due, in full, related to the amnesty returns filed.

Checks and money orders should be made payable to the Comptroller of Public Accounts and mailed to the following address:

Taxpayer Amnesty
Comptroller of Public Accounts
P.O. Box 13232
Austin, Texas 78711-3232

You can also visit the nearest Comptroller field office to make an amnesty payment. Find your nearest field office.

If you do not know how much tax you owe, call 1-800-252-1390 or visit the nearest local field office.

The program applies to all tax periods for which the original tax return was due prior to April 1, 2012.

If you pay your tax with a check that the bank does not honor, you risk having the amnesty revoked. You must pay the tax in full as well as any applicable returned check fee during the amnesty period.

No, you can file reports and pay the tax for as many reports or years as you owe, and amnesty will extend to those periods, as long as they have not been identified for audit, or certified to the attorney general's office.

You should contact the Bankruptcy, Certs and Judgment Section of the Comptroller's office at 512-463-4555. They will research your account and provide you with the contact information for the investigator at the Attorney General's Office assigned your file.

If you have additional questions, call 1-800-252-1390.