DOR Assessments:Statute of Limitations:
Arithmetic or clerical error or other obvious error, including correction of return based on third party informationwithin three years of the date the return was due or filed, whichever is later
Audit assessmentwithin three years of the date the return was due or filed, whichever is later
False and fraudulent returnat any time
Jeopardy assessmentat any time
Nonfiler assessmentat any time (see law changes affecting limitations periods )
Nonresident failure to fileAt any time (also see TIR 03-17)
Substantial omission of gross incomewithin 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 changewithin 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 changewithin 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 Taxwithin one year of DOR's receipt of the taxpayer's federal change report
DOR assessment when taxpayer does not submit a report of changewithin 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 returnfor 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 assessmentfor 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 taxfor 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 taxwithin 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 filedwithin two (2) years from the date tax was paid
Request for refund where a return is timely filedwithin the period permitted for abatement for that return
Request for refund where return is not timely filedfiling 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