A law that became official Friday allows many Missourians who owe back taxes to pay those taxes without additional penalties, under a three-month state amnesty program that begins Tuesday.
In a news release, the state Revenue department said tax types eligible for the amnesty program include individual and corporate income, corporate franchise, employer withholding, sales, consumer's and vendor's use, and fiduciary taxes.
Taxpayers seeking to use the amnesty must complete an application form available from a link on the Revenue department's website, dor.mo.gov/amnesty.php.
"The program requires taxpayers to stay in compliance with all state tax laws for eight years after signing the agreement," the department's news release explained.
Failure to remain in tax compliance for the eight years after the program ends will void the agreement, and any penalties, additions to tax, or interest previously waived under amnesty will be due immediately.
Also, the law creating the program said participation in the 2015 Tax Amnesty Program excludes someone from participating in future amnesty programs.
The department was mailing notices this month to "known individuals and businesses that qualified for tax amnesty," including information such as the amounts owed and the amount the taxpayer will save in interest and penalties.
"If you believe you qualify for amnesty, but do not receive an Amnesty Eligibility Notice from the Department of Revenue or the form is unavailable for submission, the Missouri Tax Amnesty Application (Form 5607) will be available at dor.mo.gov/ beginning the last week of August," according to the website.
"Your application or eligibility notice must be postmarked by Nov. 30, 2015.
"You must file a separate application and payment for each delinquent tax type."
People will not be granted tax amnesty if they fail to submit a complete application, the application or eligibility notice is not signed or the full payment is not postmarked by Nov. 30.
People are eligible for tax amnesty if they have delinquent taxes for periods due on or before Dec. 31, 2014.
People are not eligible for amnesty if:
• The account is pending in a civil, criminal or bankruptcy court.
• The account is under criminal investigation by the Missouri Department of Revenue.
• The delinquencies consist solely of lien fees and returned check charges.
Payments may be made with a personal check, money order, credit or debit card, electronic check or cashier's check, made payable to "Missouri Department of Revenue."
However, any check that does not clear and is not "made good" by Nov. 30 will make the person ineligible for the tax amnesty program.
People may submit payments by electronic check, credit or debit card payment using American Express, MasterCard, Visa or Discover online or by calling 888-929-0513.
Fiduciary taxes must be paid only with a check or money order.
A convenience fee will be charged by the credit card processor for people who choose to pay by electronic check, credit or debit card.
Separate payments must be made for each tax type being paid.
Lawmakers approved the program last spring after several years' discussion, and Gov. Jay Nixon signed the bill last April.
As originally passed, the proposal had an emergency clause that would have made it effective as soon as the governor signed the bill, but the House failed to get the two-thirds majority needed to pass that clause on the law's final version.
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