Tax Amnesty Information for Tax Professionals (for historical purposes)

Revised August 2006

The tax amnesty application and filing periods have ended. This information and related questions are provided for historical purposes only. —August 2006

Amnesty Quick Links

• Penalties and fees that can be waived by amnesty
  • Individuals
  • Business entities
• Amnesty penalty
• Accuracy-related penalty changes
• Amnesty payments, penalties, and interest
• Amnesty protest and appeal procedures
• Dissolution and Secretary of State Issues
• Power of attorney

Common Questions

• What are the continuing compliance requirements for 2005 and 2006?
• Can I sign the Tax Amnesty application for my client?
• My client is under criminal investigation by the IRS or another state. Can my client still apply?
• How do I get withholding information and substitute W2s for my clients?
• What about estimated tax payments?
• More Frequently Asked Questions

Contacts

• Tax practitioner hotline: (916) 845-7057
• Fax questions to: (916) 845-6377
• Fax questions about collection of personal income tax to: (916) 845-0494
• Fax questions about collection of business entity tax to: (916) 845-0145

Links to other agencies

• Board of Equalization (Sales and Use tax)
• Employment Development Department (Employment tax)
• Internal Revenue Service (Federal income and employment tax)
• Secretary of State (Incorporation, applying for nonprofit status, etc.)
• State Controller (Estate tax and probate information)