The Maryland Comptroller will waive most civil penalties and one-half of the interest imposed on taxpayers who did not file Maryland tax returns or failed to pay Maryland individual and corporate income taxes, withholding taxes, sales and use taxes, and admissions and amusement taxes. The Program requires individual and corporate taxpayers to file delinquent returns, pay their entire tax liability, and pay one-half of the accrued interest due. The waiver of one-half of any interest due does not apply to interest accrued after October 30, 2015. Eligible taxpayers must not have participated in any prior Maryland tax amnesty programs between 1999 and 2014.

In the event that a taxpayer is unable to pay their tax liability and interest during the amnesty period, the Program allows the Comptroller to enter into a payment agreement with the taxpayer. Tax payment agreements remain valid to the extent the liability is paid in full by December 31, 2016.

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