Amnesty application
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Oregon Tax Amnesty Information
Frequently asked questions
Preguntas mas frecuentes
Temporary Administrative Rule
Oregon Department of Revenue
Senate Bill 880 (2009)
Amnesty contact Information:
Phone: 503-378-4988
Toll free: 800-356-4222
TTY: 800-886-7204
Email: oregon.taxamnesty@state.or.us
Address for all amnesty correspondence, applications, returns and payments:
Oregon Department of Revenue
Attention: Tax Amnesty
PO Box 14750
Salem, OR 97309-0466
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The amnesty application deadline has passed.
If you filed an application by November 19, 2009,
you have until January 19, 2010 to file your returns.
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What is tax amnesty?
Tax amnesty is an opportunity for taxpayers to file or amend tax returns in exchange for a waiver of penalty and partial interest.
The Oregon tax amnesty program does not apply to taxpayers who already owe a tax debt, whether or not you're making payments.
Tax amnesty program does not apply to tax year 2008.
When is tax amnesty?
- Applications must be filed between October 1, 2009 and November 19, 2009.
- Tax returns must be filed between October 1, 2009 and January 19, 2010.
What taxes and tax periods are included?
Amnesty is available for all tax years or periods prior to 2008.
- Personal Income taxes,
- Lane and Tri-Met Transit District self-employment taxes,
- Corporate income and excise taxes, and
- Trust and estate income taxes.
Inheritance tax returns originally due before January 1, 2008. This means the date of death must have been prior to April 1, 2007.
What are the benefits of participating in tax amnesty?
- Full waiver of all penalties otherwise due under Oregon law; penalties can be more than the actual tax owed.
- Waiver of half the interest owed.
Who qualifies for tax amnesty?
- Taxpayers who have past due tax returns,
- Taxpayers who have filed returns but need to amend them.
Who does not qualify for tax amnesty?
- Taxpayers who already received a bill for tax from the department for a year they'd like to apply for amnesty.
- Taxpayers who need to file returns for
- tobacco taxes;
- employer withholding taxes; or
- tax programs not specifically stated above.
How do I get tax amnesty?
You will get amnesty if you meet all the above requirements, and:
- File an amnesty application with the Department of Revenue between October 1, 2009 and November 19, 2009. Your application must ask for amnesty on all required years.
- File your returns no later than January 19, 2010.
- Pay the entire tax liability plus one-half of the interest due.
No extensions are available for any amnesty deadlines.
Remember to write "Amnesty" across the top of all returns filed under the amnesty program.
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