Date: | 02/09/2022 |
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Organization: | Massachusetts Department of Revenue |
Referenced Sources: | Massachusetts General Laws |
Corporations and other organizations often need proof that they are in good tax standing with the Commonwealth, i.e., that all tax liabilities have been met. As authorized under G.L. c. 62C, §§ 51, 52, G.L. c. 138, § 64 and G.L. c. 156D, §15.32, the Collections Bureau with the Operations Division issues the documents of good‑tax standing described below. Businesses and individuals can also request, through our Website, a Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Tax Lien online and receive verification that all taxes are paid in full. The application will also inform you of any liabilities or non-filed periods and will allow you to file and pay these taxes to obtain your certificate. Once you file or pay, you need to wait at least 24 hours and re-apply again for a Certificate of Good Standing.
The Massachusetts Business Corporations Act, G.L. c. 156D, § 15.20, eliminated the need for a Certificate of Tax Clearance from the Department of Revenue upon withdrawal. However, G.L. c. 156D, § 15.32 requires the certificate when a foreign corporation applies for a reinstatement after its authority to transact business in the commonwealth has been revoked.
Note: Waivers of Corporate Tax Lien and Liquor License Transfer approvals are now available through the Department’s Website. When applying, at the application type, click on the appropriate request. In order to obtain a corporate Tax Lien Waiver, businesses must file corporate returns. LLCs and non-profits that do not file corporate returns are not eligible to receive a Waiver of Corporate Tax Lien.
To access the Department’s website, go to www.mass.gov/dor and click on MassTaxConnect.
All non-website requests must be sent to:
Massachusetts Department of Revenue
Collections Bureau
Attention: ABCC/Certificate Unit
P.O. Box 7066
Boston, Massachusetts 02204
Telephone Number: (617) 887-6400
Fax Number: (617) 660-3611
Website: www.mass.gov/dor