For delinquent Maryland taxpayers with outstanding liabilities, the time to take advantage of the state’s “Act Now, Pay Now” amnesty program is now. According to Comptroller Peter Franchot, the program provides such individuals with an opportunity to get current on their Maryland tax bills while only paying half of the assessed interest. With the program running only from September 1 through October 30 of this year, the Maryland tax attorneys of Rosenberg Martin Greenberg urge those with questions or concerns about program details to enlist the help of one of the team’s seasoned professionals before it is too late.

“Act Now, Pay Now” program details

In order to reap the benefits of the amnesty offer, taxpayers who did not file a necessary return or pay a tax that was imposed on or before December 31 of 2014 are invited to file their application for a waiver of all civil penalties stemming from the delinquency, with the exception of already-assessed fraud penalties. The application will also request a one-half reduction in the amount of interest due on the outstanding amount.

Waivers are set to be granted to any taxpayer who timely files this application and who meets all relevant conditions of the offer. It should be noted that tax payments made before September 1 of this year cannot be included in the amnesty program.

The amnesty program encompasses a broad array of Maryland taxes, making it a terrific chance for late filers and payers to regain good standing. Among the taxes eligible under the offer are:

  • Individual personal income taxes
  • Fiduciary income taxes
  • Taxes on nonresident pass-through entities
  • Corporate income taxes
  • Sales and use taxes
  • Employer withholding taxes
  • Admissions and amusement taxes

Process and timelines for Maryland tax amnesty seekers

Those interested in the program must submit their application together with all outstanding amounts due or include a payment of 10% of the amnesty-reduced amount while also establishing a payment plan for the remainder by October 30. Any taxpayer who requests such a payment plan must repay the full amount by December 31 of 2016.

Taxpayers who participated in the 2001 or 2009 tax amnesty programs are not eligible for this year’s offer, nor are those who did or could have participated in the Delaware Holding Company settlement for tax periods earlier than 2003.

Under the program, no taxpayer will be charged with criminal tax offenses stemming from returns filed and taxes paid, provided there are generally no pending charges in a state court and no investigation is currently underway.

Baltimore tax attorneys can provide amnesty guidance

While this year’s amnesty program is intended to be widely inclusive, the legislative action that makes it possible does include key exceptions with which delinquent taxpayers need to familiarize themselves. The seasoned Baltimore tax attorneys of Rosenberg Martin Greenberg possess the in-depth knowledge and procedural expertise necessary to advise you on the proper steps to take in order to eliminate outstanding liabilities in the most effective manner possible.

For a confidential consultation, contact Giovanni Alberotanza at 410.649.4990 or via email at