The program begins on November 15, 2018 and ends January 15, 2019.
- Applies only to New Jersey tax liabilities for tax returns (all types) due on or after February 1, 2009, and before September 1, 2017.
- The program waives most penalties/cost of collection fees and one-half the balance of the interest that remains due as of November 1, 2018. Civil fraud penalties and criminal penalties will not be waived.
- To receive the amnesty, all delinquent returns must be filed and the tax and remaining interest (after the one-half reduction) paid by the end of the amnesty period.
- There is no right to appeal the amount paid after the filing.
- An additional 5% penalty, which cannot be waived, will be imposed on any eligible amount not resolved by during the amnesty period if an eligible taxpayer chooses not to take advantage of the amnesty program.
- Filings can be done electronically or by mail but must be postmarked by midnight on January 15, 2019, or delivered to the Division of Taxation by the close of business on January 15, 2019.
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