• The Department of Revenue routinely audits business and individual taxpayers to ensure that everyone adheres to the same tax laws and that Massachusetts taxes are being reported and paid correctly. Many audits can be resolved simply through correspondence, or over the phone, and do not require a lengthy visit to one of the Department’s offices.

    Under certain circumstances the Department may use statistical sampling to verify any amount of tax due. More information can be found in our What to Expect when Statistical Sampling pdf format of What to Expect when Statistical Sampling 

    The Massachusetts Taxpayer Bill of Rights grants every taxpayer specific rights during an audit. Also see, Finding a Legal Representative , for free legal representation for Low-Income individuals.

Corporate Nexus Questionnaire

Use the Corporate Nexus Questionnaire to determine whether your corporation owes tax in Massachusetts. 
Click here for additional information on corporate nexus.

What You Need to Know About Employee Business Expenses

Listed below are the top reasons contributing to the disallowance of employee business expense, along with our Audit Division’s recommendations for how to avoid possible errors. Take a look before you, or your practitioner file... Read more

Tips from the Taxpayer Advocate

The Department's Taxpayer Advocate ensures that taxpayer issues and concerns are addressed in an equitable and expeditious manner. Tips from the Taxpayer Advocate