April 1 – May 31, 2016
It's Time to Catch Up On Back Taxes - Before May 31!
MA TAX AMNESTY 2016 will be open to all individuals and businesses to catch up on back taxes and save on penalties. This program will allow you to:
- File delinquent returns or amend prior tax filings.
- Pay only the tax and interest you owe. Tax penalties and any interest due on those penalties will be waived.
- Benefit from a three-year limited lookback period on unfiled returns.
How to Prepare
First, review your prior filing obligations to determine if you failed to file a return or underreported the correct amount of tax due to the Commonwealth (for help with tax filing obligations see information about when individuals must file or information about business filing requirements to be sure you have all the information you'll need.)
If you are an individual taxpayer, gather any W-2s, 1099s, and K-1s.You’ll need to have a Social Security number or a tax identification number for each individual listed on your return.
If you own a business, be sure you have a tax ID number and understand the taxes that would be generated from your business model, including sales tax, use tax, and employee withholding tax. Review and organize your books and records.
After you pull the information together, fill out the appropriate tax returns and schedules to determine the amount of tax owed and enter that information on the electronic Amnesty Return. Keep the tax return for your records.
It’s Easy to Participate
A simple online amnesty return will be available on this webpage starting April 1. DOR will calculate the interest for each tax period for you and provide the total amnesty balance due. You will submit an electronic payment for the balance due with your amnesty return.
Who Is Eligible
Amnesty is available to any individual or business who has not currently registered with the Department of Revenue, who has not filed a tax return, or who has not reported the full amount of tax owed on a previously filed return for any tax return due on or before December 31, 2015. There are some exceptions.
Amnesty is not available to individuals or businesses who are, or have been, the subject of a tax-related criminal investigation or prosecution, who have previously filed a false or fraudulent return or statement, or who file a fraudulent amnesty return.
MA TAX AMNESTY 2016 does not cover existing tax liabilities. Taxpayers who participated in the 2014 or 2015 tax amnesties are not eligible for the same tax types or tax periods for this amnesty. This exclusion will not impact most taxpayers.
Eligible Tax Types
Most tax types administered by DOR are included in this amnesty. Please consult the list of eligible tax types.
Consequences After MA Tax Amnesty 2016
DOR’s new state-of-the-art integrated tax system will make it easier to identify those who have not complied with Massachusetts tax laws. Take advantage of the benefits of amnesty rather than risk greater consequences, such as:
- You may be assessed double the amount of tax due and other penalties.
- You’ll lose the limited lookback period on unfiled returns. There is no statute of limitations on unfiled returns.
- You may risk up to a six-year audit period on a previously filed return if certain underreporting criteria are identified.
- You will face escalating enforcement efforts, including potential criminal prosecution.
The electronic amnesty return will be available from April 1 – May 31, 2016, and may be accessed from this page.