| DOR Assessments: | Statute of Limitations: |
| Arithmetic or clerical error or other obvious error, including correction of return based on third party information | within three years of the date the return was due or filed, whichever is later |
| Audit assessment | within three years of the date the return was due or filed, whichever is later |
| False and fraudulent return | at any time |
| Jeopardy assessment | at any time |
| Nonfiler assessment | at any time (see law changes affecting limitations periods ) |
| Nonresident failure to file | At any time (also see TIR 03-17) |
| Substantial omission of gross income | within six years of the date the return was due or filed, which is later |
| DOR Federal Change Assessments: | Statute of Limitations: |
| For personal income, taxpayer assessment to report an increase in tax as a result of a federal change | within one year from taxpayer's receipt of Notice of Final Federal Determination. |
| For corporate excise, taxpayer assessment to report an increase in tax as a result of a federal change | within three (3) months from taxpayer's receipt of Notice of Final Federal Determination. |
| DOR assessment when taxpayer's report of change is not for the correct Massachusetts Tax | within one year of DOR's receipt of the taxpayer's federal change report |
| DOR assessment when taxpayer does not submit a report of change | within two years from DOR's receipt of the information from the federal government |
| Taxpayer Abatements and Amended Returns (For Claims filed on or after July 1, 2011): | Statute of Limitations, whichever is later: |
| Taxpayer's filed return | for any amount of tax reported on the original return, within three (3) years from the date of filing the return, or due date, whichever is later |
| DOR assessment | for tax assessed or deemed to be assessed, within two (2) years from the date that the tax was assessed or deemed to be assessed, or |
| Payment of tax | for amount of tax paid, within one (1) year from the date the tax was paid. |
| Taxpayer Federal Change Abatements: | Statute of Limitations: |
| Taxpayer abatement to claim a reduction in tax | within one (1) year of the date of notice of the final determination by the federal government |
| Taxpayer Refunds (For Requests made on or after July 1, 2011): | Statute of Limitations: |
| Request for refund where no return is required to be filed | within two (2) years from the date tax was paid |
| Request for refund where a return is timely filed | within the period permitted for abatement for that return |
| Request for refund where return is not timely filed | filing the overdue return within three (3) years from the due date of the return, taking into account an extension of time for filing the return, or within two (2) years of the date the tax was paid whichever is later |
