Various states offer tax amnesty programs throughout the year. The programs allow the taxpayer to file delinquent returns and waive penalties associated with late filings. The programs also limit the look-back period for outstanding tax returns. Taxpayers who believe they may have delinquent tax exposure should consider participating in the amnesty programs to limit their tax liability. Massachusetts and Alabama are now offering tax amnesty programs.
For more information on these or other tax amnesty programs, please contact your local UHY LLP professional, or visit us on the web at www.uhy-us.com.
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