|Type of Civil Penalty||Penalty Amount/Rate||References|
|Failure to File Timely Return||1% per month, or fraction thereof, of the unpaid tax up to a maximum of 25%||Mass. General Laws c. 62C, § 33(a)|
|Failure to Pay a Tax When Due||1% per month, or fraction thereof, of the unpaid tax up to a maximum of 25%||Mass. General Laws c. 62C, § 33(b)|
|Failure to Pay Deficiency Assessment||1% per month, or fraction thereof, of the unpaid tax up to a maximum of 25%, combined with section 33(b) above||Mass. General Laws c. 62C, § 33(c)|
|Failure to File Return After Notice or Filing of a Fraudulent Return||up to double the tax amount determined to be due.||Mass. General Laws c. 62C, § 28|
|Failure to Report Federal Change||10% of the additional tax||Mass. General Laws c. 62C, § 30|
|Underpayment of Estimated Tax Penalties-Income Tax and Corporate Excise||interest at an annual rate equivalent to the federal short‑term rate plus four percentage points||Mass. General Laws c. 62C § 32(a) and c. 62B, § 14(a) and (b) or G.L. c. 63B, § 3|
|Demand Charge||$30 per demand for payment missed||Mass. General Laws c. 62C, § 46 and G.L. c. 60, § 15|
|Dishonored Check or Failed Electronic Funds Transfer||$30 or the amount of the payment, whichever is less, for payments under $1,500; 2% of the payment for payments $1,500 or greater||Mass. General Laws c. 62C, § 35|
|Failure to File, Report or Pay Electronically||up to $100 for each failure to file returns, transfer data, or pay electronically as required by the Department||Mass. General Laws c. 62C, § 33(g)|
|Depository Filer Failure to Make Deposits||5% of the under payment||Mass. General Laws c. 62C, § 45A|
|Failure to File Wage Reports||up to $25 per employee, contractor, or other recipient of periodic income or, if the result of a conspiracy between employer and recipient not to file the required report, $500 for each recipient.||Mass. General Laws c. 62E, § 9|
|Failure to Withhold, File Returns or Pay Over Taxes||fine of $100 - $5,000, or imprisonment for not more than 1 year or both||Mass. General Laws c. 62B, § 7|
|Failure to File Report of Income Paid to Persons||$1 for each such report not filed, up to $1,000. In addition, a payor of taxable income is subject to a fine of $25 - $500 for a failure to file with DOR without reasonable cause.||Mass. General Laws c. 62C, §§ 34 and 77|
|Fraudulent Estate Tax Returns||50% of the underpayment||Mass. General Laws c. 65C, § 13|
|Failure to File a Partnership Return||$5 for every day the partnership fails to file||Mass. General Laws c. 62C, § 34.|
|Promoter Failure to File a Required Report||$5 for every day for which the report is not filed||Mass. General Laws c. 62C, § 34|
|Negligence or Substantial Underpayment||20% of the underpayment||Mass. General Laws c. 62C, § 35A|
|Return Preparer Penalty|
|Inconsistent Filing Position||equal to the amount of tax attributable to the inconsistency||Mass. General Laws c. 62C, § 35D|
|Promoters of Abusive Tax Shelters||up to $5,000 for each client to whom the statement was made||Mass. General Laws c. 62C, § 35E|
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