Under the Illinois Tax Delinquency Amnesty Act the Illinois Department of Revenue is offering taxpayers the opportunity to pay outstanding eligible tax liabilities and have penalties and interest forgiven on those taxes. The amnesty program runs from October 1, 2025, through November 17, 2025. Amnesty returns must be filed and the full amount of any taxes due on amnesty returns paid within that time period. The Amnesty Program covers Illinois income tax and sales tax, as well as other taxes administered by the Illinois Department of Revenue, related to returns for the tax periods beginning July 1, 2018, through June 30, 2024. Individuals as well as business entity type taxpayers, such corporations, partnerships, limited liability companies, trusts or estates, may qualify for the program. The amnesty waiver of penalties and interest will apply both to taxpayers filing for previously unfiled returns, as well as filing to correct previously erroneous returns. If a taxpayer does not have sufficient funds to cover all unfiled or previously-erroneous returns, amnesty returns may be filed for part of the period for which they are seeking amnesty, while other periods may remain exposed to the interest and penalty liabilities. The program will apply to returns currently or previously audited, as well as cases pending before the Illinois Department of Revenue Board of Appeals, Administrative Hearings, or Independent Tax Tribunal. This is an opportunity for Illinois taxpayers to “come back into the system” if they have not filed returns, filed erroneous prior period returns, or resolve currently pending audits or cases on appeal. Please feel free to contact us if we can be of assistance in this short term program which may provide significant penalty and interest relief for many Illinois taxpayers. Contact Us Today >>
Illinois Tax Amnesty Program – October 1, through November 17, 2025
