Massachusetts Announces Dates and Details of Tax Amnesty Program

Massachusetts will hold a tax amnesty program from November 1, 2024, to December 30, 2024, during which time it will waive most penalties for eligible taxpayers who file outstanding returns and pay tax and interest owed for tax periods with returns due by December 31, 2024. To have eligible penalties waived, you must:

• Be an eligible taxpayer
• Submit an amnesty request on the MassTaxConnect website beginning November 1, 2024
• Pay all tax and interest included in the amnesty request
• File all required returns with the Massachusetts Department of Revenue (DOR) by December 30, 2024

Note that sales tax is one of the eligible tax types, among many others. For more information on eligible and ineligible tax types, visit the Mass.gov webpage.

You are ineligible if:

• You received prior amnesty relief in 2015 or 2016 for the same tax type and period
• You are seeking a waiver of penalties related to a tax that was already paid
• You are seeking a refund of tax or a credit for an overpayment
• You are under tax-related criminal investigation or prosecution
• You are in active bankruptcy
• You are, or have been, the subject of a tax-related criminal investigation or prosecution, who filed a false or fraudulent return, statement, or fraudulent amnesty return

An amnesty request can be submitted for all filing periods with a return due date on or before December 31, 2024. Beginning November 1, 2024, taxpayers who wish to apply for amnesty must submit their amnesty request on MassTaxConnect by December 30, 2024. Only one amnesty request can be submitted per account type, but the request can include multiple periods. To request amnesty for multiple account types, a separate amnesty request must be submitted for each account type.

The DOR will send an Amnesty Eligibility Letter to taxpayers with an existing tax liability, including liabilities resulting from a closed audit. To request amnesty, beginning November 1, 2024, taxpayers with an Amnesty Eligibility Letter will enter the Amnesty Letter ID to verify their Amnesty Request, and pay the total amount of tax and interest shown on MassTaxConnect by December 30, 2024.

Taxpayers with an open audit should contact their assigned auditor at the DOR to discuss amnesty. For additional details on the tax amnesty program, visit the Massachusetts Tax Amnesty 2024 webpage.

To see our previous tip on this news item, click here. (Massachusetts Tax Amnesty 2024 webpage, Mass.gov)