# FAQs - Amnesty

Can you provide examples of how to calculate payments under the payment plan?

The formula for calculating the monthly payment under the payment plan is:

1.  If amount due is \$500 or less—the full amount must be paid with the amnesty application.
1. 2.  If amount due is \$42,000 or more—total amount due under amnesty/84 months; or
2. 3.  If amount due is more than \$500 and less than \$42,000—the monthly payment is \$500.

Here are some examples:

Example 1—Total use tax liability is \$10,000.  Since the minimum payment is \$500, the monthly payment is calculated by dividing \$10,000 by \$500, or \$500 per month for 20 months.

Example 2—Total use tax liability is \$126,000.  Since the maximum payment period is 84 months, the monthly payment is calculated by dividing \$126,000 by 84 or \$1,500 per month for 84 months.
Example 3—Total use tax liability is \$500 or less.  Since the minimum payment is \$500, the full amount due must be remitted with the amnesty application.
Example 4—Total use tax liability is \$1,700.  The first payment is \$500, the second and third payments are \$500 each.  The final payment is \$200.  In other words, for amounts not evenly divisible by 500, the final payment will be the remaining amount due.


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