As previously announced, the Illinois Department of Revenue has
begun a new amnesty program, running October 1 through November 15,
2019. All taxes paid to the Illinois Department of Revenue for
taxable periods ending after June 30, 2011, and prior to July 1,
2018, are eligible for amnesty with relief from penalties and
interest. Unlike prior Illinois programs, taxpayers who do not
participate in amnesty will not be subject to double interest or
penalty charges on subsequent audit assessments for taxes that were
eligible for amnesty. A link to the Illinois Department of Revenue
forms for its amnesty program is attached here.
The Illinois Secretary of State also offers an amnesty program
running from October 1 through November 15, 2019, for corporate
franchise taxes related to periods ending after March 15, 2008, and
on or before June 30, 2019. In light of the phase-out of the
corporate franchise tax by January 1, 2024 (enacted by Public Act
101-9), participants in the
