In an effort to support taxpayers, Illinois has unveiled a Unique Tax Program, officially called the Illinois Tax Delinquency Amnesty Act. The program, which began on October 1, 2025, offers both individuals and businesses an opportunity to settle their outstanding tax liabilities without facing penalties or interest, as long as full payments are made within the program’s designated timeframe. The initiative will continue until November 17, 2025.
According to The U.S. Sun, the program is designed to help those who owe taxes for periods between June 30, 2018, and July 1, 2024. This initiative is seen as a way for taxpayers to resolve their liabilities without the usual financial penalties.
How the Unique Tax Program Works Clearing Tax Liabilities Without Penalties
For those eligible, this program presents a straightforward way to pay off outstanding tax liabilities without the typical financial penalties. The amnesty covers tax liabilities due after June 30, 2018, and before July 1, 2024. Those who missed filing or made errors on their prior returns can file amended returns or original returns for periods they hadn’t previously reported.
Once the correct filings are made, they can pay the taxes owed, and no penalties or interest will be applied, as long as the payments are made in full within the amnesty window.
The Illinois Department of Revenue (IDOR) encourages all eligible taxpayers to use this amnesty program as a chance to get their financial affairs in order. According to David Harris, director of IDOR,
This initiative demonstrates Governor Pritzker’s ongoing commitment to supporting taxpayers, particularly those facing financial hardships or economic uncertainties – (IDOR, 2025).
Harris further emphasized the importance of taking advantage of the program, encouraging both individuals and business owners to resolve any outstanding tax liabilities to achieve greater financial stability.
However, there are certain exclusions for eligibility. Taxes not collected by the IDOR, such as property taxes, estate taxes, and local taxes, are not covered under this amnesty program. Additionally, individuals who have pending civil or criminal cases or are part of a criminal investigation are ineligible to participate. Furthermore, if a taxpayer only owes penalties and interest, they cannot benefit from this program.
Who Qualifies and What Exclusions to Keep in Mind
To qualify for the Unique Tax Program under the Illinois Tax Delinquency Amnesty Act, the tax liabilities must fall between June 30, 2018, and July 1, 2024. If you’ve only been assessed penalties or interest, you’re not eligible for the program. Moreover, if you owe taxes related to property, estate, or local taxes, those are not covered under this initiative.
One of the key exclusions is for individuals or businesses involved in pending criminal investigations or having active civil or criminal cases. The Illinois Department of Revenue has clearly stated that these individuals are ineligible for participation in the program.
How to Pay: Convenient Methods for All Taxpayers
The Unique Tax Program under the Illinois Tax Delinquency Amnesty Act provides taxpayers with a range of convenient payment options to settle their liabilities. For individual taxpayers, payments can be made using the MyTax Illinois online portal, where they can pay directly from their checking or savings account.
They can also choose to pay with a VISA, MasterCard, Discover, or American Express credit card online or by phone, although a convenience fee applies for credit card payments.
Alternatively, taxpayers can pay by check or money order or in person at any IDOR office location. Notably, cash payments are only accepted at the IDOR offices in Springfield and Chicago.
For business taxpayers, similar options are available. Payments can be made online via MyTax Illinois, by check or money order, or in person at any IDOR office. Just like with individual payments, cash is only accepted in person at the Springfield and Chicago locations.
The Illinois Department of Revenue also advises taxpayers to make separate payments for each tax liability. However, if you choose to make one combined payment, it’s essential to clearly identify each tax liability being paid—by tax type, tax period, and amount—so the payment can be applied correctly.
