• Taxpayers will be able to pay outstanding balances without late fees and a reduced interest rate
• All payments must be made electronically by 11:59 pm on January 15, 2019
• Participation in amnesty will not increase or decrease your chances for audit selection
• All outstanding balances remaining after January 15 will be subject to a 5% penalty

Eligible Business Taxes

• Alcoholic Beverage Tax
• Atlantic City Casino Taxes and Fees
• Atlantic City luxury Tax
• Atlantic City Tourism Promotion Fee
• Cape May County Tourism Sales Tax
• Cigarette Tax
• Corporation Business Tax
• Cosmetic Medical Procedure Gross Receipt Tax
• Domestic Security Fee
• Inheritance and Estate Taxes
• Hotel/Motel Occupancy Fee/Municipal Occupancy Tax
• Insurance Premiums Taxes
• Landfill Closure and Contingency Tax
• Little Control Fee o Motor Fuels Tax
• Motor Vehicle Tire Fee
• 911 System and Emergency Response Assessment
• Nursing Home Assessment
• Petroleum Products Gross Receipts Tax
• Public Community Water Systems Tax
• Public Utilities Tax
• Recycling Tax
• Sales and Use Tax
• Sanitary Landfill Tax
• Spill Consumption and Control Tax
• Sports and Entertainment Facility Tax
• Tobacco Products Wholesale Sales and Use Tax
• Transitional Energy Facility Assessment
• UEZ and UEZ Impacted Districts Reduced Sales Tax
• Uniform Transitional Utility Assessment

Eligible Personal Taxes

• Resident Return
• Non-Resident Return
• Fiduciary Return
• Composite Return
• Inheritance and Estate Taxes

INELIGIBLE Taxes

• SOIL (Set-Off of Individual Liability) debts from agencies other than the Division of Taxation
• Local Property Taxes
• Fees assessed by the Division of Revenue, such as the annual report fee for business entities and reinstatement fees
• Federal Liabilities
• Motor Carriers and Road Use Taxes
• Payroll Taxes owed to the Department of Labor

Benefits of Amnesty

Under the amnesty plan, you will only pay the amount of tax you owe and ½ the balance of interest due without any penalties, Referral Cost Recovery Fees or cost and collection fees. You also avoid a 5% amnesty penalty that is imposed on all eligible tax balances remaining after the amnesty period ends.

Amnesty Qualifications

Almost everyone qualifies for amnesty. If you have filed an administrative or judicial appeal related to a tax assessment, you may participate in amnesty only if you withdraw your appeal, waive rights to a future appeal and receive written approval.
You can be denied if:
oYou are under criminal investigation or charge fora state tax matter
oYou do not qualify
oYou fail to complete the terms of the agreement under which amnesty is being offered

Filing for Amnesty

All requests for amnesty must be filed electronically through the Amnesty Processing Center.
If you did not receive a notice and want to submit a payment or file a delinquent return, visit        the Non-Outreach Portal.

If a tax return was not previously filed, you would need to file the missing returns in order to qualify for amnesty, which should also be filed electronically.

Payments should be made electronically through the processing center by e-check or credit card. All major credit cards are accepted; however a convenience fee will be charged for all credit card payments.

Partial amnesty and amnesty payment plans are not available. However, you can pay in multiple payments as long as your total balance is due before 11:59 p.m. on January 15, 2019.

No payment made under amnesty is eligible for refund or credit.