The Massachusetts Department of Revenue will launch a tax amnesty program from November 1 to December 30, 2024. Amnesty requests must be submitted by December 30, 2024. Eligible taxpayers will have most penalties waived upon approval, although tax and related interest must still be paid. The program covers various tax types, including sales/use tax, corporate excise tax, withholding tax, marijuana retail tax, and personal income tax. Non-filers may qualify for a three-year limited look-back period.
Amnesty requests may be submitted if you have a tax liability due to:
- Unfiled returns, underreported tax, or other unpaid assessments
- A current audit likely to result in penalties
- Pending cases with the Appellate Tax Board or Collections
Each taxpayer can submit one amnesty request per account type, which may include multiple periods. For different account types, separate requests must be filed for each tax type.
The Department of Revenue will send a determination letter for each request, indicating whether it has been approved, denied, or partially approved/denied. Approval is contingent on submitting the request through MassTaxConnect, paying all due taxes and interest, and filing all required returns by December 30, 2024.
You will be ineligible if:
- You received amnesty for the same tax type and period in 2015 or 2016
- You are requesting a penalty waiver for a tax that has already been paid
- You are seeking a refund or credit for an overpayment
- You are currently under tax-related criminal investigation or prosecution
- You are in active bankruptcy
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