The eligible tax periods vary depending upon the type of tax. For individual and corporate income taxes, taxable years 2007 and prior are eligible. Please note taxpayers must pay the tax and one-half of the related interest, in order to receive amnesty protection. In addition, unlike the programs of many other states, Virginia’s program does not require the filing of a special amnesty form.

During the amnesty period, taxpayers should determine whether they have delinquent tax returns or situations of underreported income and take advantage of the benefits offered by Get Square VA. After the amnesty period ends, any tax liability that was amnesty-eligible will be subject to an additional 20 percent post-amnesty penalty. Visit the Commonwealth of Virginia’s Get Square VA site to learn more.