State Rep. Mitch Bolinsky: CT Tax Amnesty Program

This past legislative session, partly due to pandemic hardships, the budget (PA 21-2) created a tax amnesty program for taxpayers who owe back state taxes. Please note that this is a state program, administered by the Connecticut Department of Revenue Services (DRS).and doesn’t encompass municipal property and vehicle tax or federal IRS delinquencies.

This program is available from November 1, 2021 to January 31, 2022 and covers any State of Connecticut tax period ending on or before December 31, 2020, with no limit on how far back one can go. Individuals and businesses are eligible for this program. The program provides a 75% reduction in interest and waives penalties and the possibility of criminal prosecution of those who have not filed, under-reported, or have existing liabilities related to taxes owed. The following situations are eligible for the program:

• Individuals or businesses that owe taxes and are required by law to file a tax return with DRS – within an eligible tax period – but have not filed. Individuals or businesses that previously filed a tax return with DRS – for an eligible tax period – but did not report all the tax that was due.
• Individuals or businesses that currently have an unpaid tax liability with DRS that includes tax and penalty and/or interest.
• Individuals or businesses currently under audit by DRS for periods ending on or before December 31, 2020.
• Any individual or business with a protest pending before DRS’s Appellate Division.
• Individual taxpayers or businesses currently pursuing civil litigation with DRS

Additionally, here are the types of taxes eligible:

• Business use tax
• Cigarette tax
• Corporation business tax
• Gift tax
• Income tax (individuals, estates, and trusts)
• Individual use tax
• Motor vehicle fuels tax
• Sales and use tax
• Withholding tax
• Pass-through entity tax

Taxpayers can go to the following website to find our more information about the program and to apply: www.getrightct.com