Tax Alert

Ohio and Texas Announce Amnesty Programs

(April 17, 2012)


Ohio
The Ohio amnesty program will run from May 1, 2012, through June 15, 2012. Most taxes, including the commercial activity tax, corporate franchise tax, individual income tax, pass-through entity tax, sales tax, and seller's use tax are eligible for the amnesty program. The consumer’s use tax is not eligible under the amnesty program. Taxpayers under audit or who have received a notice of delinquency, bill, or assessment are not eligible for amnesty.

Amnesty is available for all periods where the tax was due and payable May 1, 2011. Under the amnesty program, penalties and one-half of interest charges will be waived. Additional details can be found on the state’s website.

For more information on how the Ohio amnesty program might affect you, please contact Tom Niedzielski at 614.365.2205 or tom.niedzielski@crowehorwath.com or any Crowe Horwath LLP tax professional.

Texas
The Texas amnesty program will run from June 12, 2012, through Aug. 17, 2012. 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. The amnesty does not apply to underpaid tax returns (tax that was reported but not paid) or to filing periods under audit or investigation or identified for an audit or investigation.

Amnesty is available for taxpayers who did not file a required return or report originally due before April 1, 2012. It is also available for underreported taxes or fees due for any reason, such as erroneously claimed credits or deductions. Under the amnesty program, all penalties and interest will be waived. Additional details can be found on the state's website.

For more information on how the Texas amnesty program might affect you, please contact Mike Cantrell at 214.777.5266 or michael.cantrell@crowehorwath.com or any Crowe Horwath LLP tax professional.




Under U.S. Treasury rules issued in 2005, we must inform you that any advice in this communication to you was not intended or written to be used, and cannot be used, to avoid any government penalties that may be imposed on a taxpayer.  

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Tom Niedzielski