When should I file an amended return?
Taxpayers file an amended return to report an error or omission on a return that has already been filed, whether increasing or decreasing the amount of tax.
When should I file an application for abatement?
Taxpayers file a request for abatement to dispute an audit finding, dispute a penalty, or to dispute a Responsible Person determination.
In the past I’ve filed a Form CA-6 for both amended returns and applications for abatement. What is the new process?
Form CA-6, Application for Abatement/Amended Return, is no longer in use as of October 31, 2016. With our transition to a new tax system, we’ve simplified the process for filing both amended returns and abatement requests and there are more opportunities to do both online. New processes are reducing backlogs and your issues are resolved much more quickly. See below for further information.
Special Note: If you are filing an amended return or requesting an abatement of tax or penalty for any of the tax types listed below, use Form ABT and check “other” for tax type in item 2 and write in the applicable tax type.
- Abandoned Bottle Deposits
- Care & Custody
- Controlled Substances
- Deeds Excise
- Oil Spill Fee
Beginning October 31, 2016, individuals do not need any special form to file an amended return, they will just submit a revised tax return. For tax years 2016 and after, you’ll find a new “amended return” oval at the top of the form. For earlier tax years, you can write “amended return” at the top of your Form 1 or Form 1-NR/PY. Your amended return must include all schedules filed with the original return, even if there are no changes to the schedules. Do not file Form ABT with your amended return.
Other amended returns
Since November 30, 2015, most business taxpayers have been able to simply adjust the amounts shown on the original return, and submit a revised return to DOR online through MassTaxConnect. Corporate excise filers can file amended returns electronically through third-party tax preparation software whether the amendment increases or decreases the tax due.
Beginning December 5, 2016, MassTaxConnect will also be available for fiduciary, estate and other tax types to adjust the amounts shown on their original return and submit a revised return to DOR online.
Keep in mind that some taxpayers are required to file amended returns electronically. Refer to TIR 16-9: Expansion and Restatement of Electronic Filing and Payment Requirements, to see if the electronic filing and payment requirements apply to you. Filing electronically is always the quickest option, but if you are not required to file electronically check the amended return oval on your paper return and file it the way you usually do.
Since November 30, 2015, business taxpayers have been able to dispute an audit finding or a penalty online through MassTaxConnect. Beginning December 5, 2016, MassTaxConnect will also be available for personal income tax, fiduciary, estate and other tax types to file an application for abatement online. In addition to disputing an audit finding or penalty assessment, individuals can dispute a Responsible Person determination or submit an innocent spouse claim (see also Form 84 ) through MassTaxConnect.
To submit an Application for Abatement online, look for “File a Dispute” under “I Want To” in your account for each tax type. Keep in mind that some taxpayers are required to file applications for abatement electronically. Refer to TIR 16-9: Expansion and Restatement of Electronic Filing and Payment Requirements, to see if the electronic filing and payment requirements apply to you. Filing electronically is always the quickest option but if you are not required to file electronically, you can file Form ABT , Application for Abatement.