September 24, 2025
Illinois Department of Revenue Offers Two New Amnesty Programs Under 2025 Illinois Tax Delinquency Amnesty Act
The 2025 Illinois Tax Delinquency Amnesty Act authorized the Illinois Department of Revenue to offer up two amnesty programs, allowing taxpayers who need to triage historical liabilities – either due to underreporting or non-reporting – to come forward and establish a clean slate with the state. Unlike other amnesty programs, the upcoming Illinois amnesty programs offer a powerful incentive: not only will the state waive penalties, but it will also waive any interest that otherwise would have accrued on the disclosed liabilities. The first of these amnesty programs kicks off next week, and this alert provides further detail about that program.
The second amnesty program is geared specifically toward remote retailers and will run next year.
If you have any questions or you’d like to discuss whether one of these amnesty programs is right for your company, please do not hesitate to contact any member of the B&I tax team listed here:
Martin Eisenstein – meisenstein@brannlaw.com
David Swetnam-Burland – dsb@brannlaw.com
Nat Bessey – nbessey@brannlaw.com
Jamie Szal – jszal@brannlaw.com