2015 Tax Amnesty to Run November 16 – December 15

2015 Louisiana Tax Amnesty Program

The 2015 Tax Amnesty Program is the third and final effort permitted by the Louisiana Tax Delinquency Amnesty Act of 2013.

After the conclusion of 2015 amnesty, there will be no new amnesty program offered by the Department of Revenue before Jan. 1, 2025.

APPLICATIONS FOR LOUISIANA TAX AMNESTY 2015 WILL BEGIN AT 12:00 AM (central time), MONDAY, NOVEMBER 16, 2015.

Louisiana Tax Amnesty 2015 is a one-month period for individual and business taxpayers to bring delinquent tax accounts up to date by clearing unpaid tax bills and filing overdue state tax returns. It is a completely voluntary program that begins on November 16, 2015 at 12:00 AM central and ends at 11:59 PM central on December 15, 2015.

Amnesty will be granted only for eligible taxes to eligible taxpayers who apply during the amnesty period and who pay or enter into an installment agreement for all of the tax, 83 percent of the remaining interest due, 67 percent of the remaining penalties and all fees and costs, if applicable, for periods designated on the amnesty application. If the application is approved, the secretary shall waive 17 percent of the interest and 33 percent of the penalties associated with the tax periods for which amnesty is applied. Taxpayers taking advantage of the 2015 Amnesty program have the opportunity to pay their delinquent amount in installments.

Who Is Eligible

  • Taxpayers who failed to report all income or pay all tax, interest and penalties that were due
  • Taxpayers who misrepresented, failed to pay, or omitted any tax due
  • Taxpayers who claimed incorrect credits or deductions
  • Taxpayers who misrepresented or omitted any tax due
  • Certain taxpayers under audit or in administrative or judicial litigation

Taxpayers involved in a criminal investigation or criminal litigation for taxes administered by LDR do NOT qualify for Louisiana Tax Amnesty 2015.

Amnesty may be applied to all taxes administered and collected by LDR except:

  • Motor Fuel Taxes
  • Prepaid Cell Phone Sales Tax
  • Oil Field Restoration (Oil)
  • Oil Field Restoration (Gas)
  • Inspection and Supervision Fee
  • Penalties for failure to submit information reports that are not based on an underpayment of tax (i.e. Withholding L3 penalty)

Tax balances due prior to January 1, 2015 are eligible for amnesty.

You are eligible for amnesty even if LDR currently has a garnishment on your wages or a levy on your bank account, provided you pay the amnesty amount due during the amnesty period. You should contact LDR so that the garnishment or bank levy can be released after full payment.

Some taxpayers in special circumstances do not qualify for amnesty. LDR can assist you in determining if you qualify.

If you have never filed a Louisiana tax return, you must file all outstanding tax returns, pay the tax and 83 percent of the interest and 67 percent of the penalties.

If you have filed a petition for bankruptcy, you may participate in the amnesty program. Consult with an attorney to determine if the program would benefit you.

To qualify to pay your tax liability balance in installments, you must fill out the amnesty application online, and make a down payment of no less than 20 percent of the total amnesty amount due to the department at the time the installment agreement is approved. While online, you will also create an installment plan of equal electronic monthly payments that shall not exceed six months, with the final payment due no later than May 1, 2016.