Procedures
605.1. Amending Tax Returns via Form CA-6 pdf format of CA-6.pdf .
605.2. Income Tax: Amending Returns via the Web.
605.3. Sales, Withholding, Room Occupancy and Sales Tax on Meals: Amending Tax Returns Electronically.
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            Taxpayers often discover after filing a return that information was omitted or a mistake was made.  For information on amending tax returns because of federal change, see AP 619, Reporting Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate.
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605.1. Application for Abatement/Amending Tax Returns via Form CA-6

            Form CA-6, Application for Abatement - Amended Return, is the correct form to use in all of the following amendments: to increase previously reported tax; to decrease previously reported tax; to report an increase to tax resulting from a federal or state change; to report a decrease in tax resulting from a federal or state change and to make amendments that have no net effect on tax.  Form CA-6 is used to dispute a tax bill, penalty or audit finding.  For more information on this form and on the abatement process in general please refer to DOR’s website at www.mass.gov/dor or call the Customer Service Bureau at  (617) 887-MDOR (6367) or toll-free in MA at 1 (800) 392-6089.

605.2. Income Tax:  Application for Abatement/Amending Returns via the Web
 

The Department of Revenue offers Web File for Income, an online service to amend previously filed personal income tax returns or to contest assessments including penalties.  The Department’s website provides a fast, easy and secure method to submit abatement applications and can be accessed through the Department’s website at www.mass.gov/dor.
 

605.3. Sales, Withholding, Room Occupancy and Sales Tax on Meals: Amending Tax Returns Electronically

            Taxpayers that are required to file their taxes electronically must, effective September 1, 2003, also amend their tax return electronically.  See TIR 03-11 and TIR 10-18 for more details.

            For more information on amending tax returns, visit DOR's website at www.mass.gov/dor.   You may also write or call the following: 

Massachusetts Department of Revenue
Customer Service Bureau
P.O. Box 7010
Boston, MA 02204
(617) 887-MDOR or toll‑free within Massachusetts at 1 (800) 392-6089.

REMEMBER:

            Failure to attach the relevant documents will delay processing of the amendment.  Interest is calculated from the date of receipt of a fully substantiated abatement application. See TIR 03-18.  If an amendment results in additional tax due, make sure to include full payment when filing the amendment.

 

REFERENCES:
830 CMR 62C.37(4)(b)
TIR 03-11
TIR 03-18
TIR 10-18
AP 619, Reporting Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate
Form CA-6, Application for Abatement - Amended Return