Amend your tax return or request an abatement of tax

Taxpayers can amend their tax returns or request an abatement of tax with the Massachusetts Department of Revenue (DOR).
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When to file an amended return

You should file an amended return to report an error, omission or change on a return that has already been filed, whether increasing or decreasing the amount of tax.

For Personal Income Tax, an amended return should also be filed to dispute a Health Care Penalty. Just file a complete new return and be sure to include a complete and accurate Schedule HC. Also, if seeking an exemption or a hardship appeal, make sure to indicate that on the schedule.

Filing a personal income tax amended return

Individuals don't need any special form to file an amended return. You will simply need to 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 those schedules.

Please don't file Form ABT with your amended return or send a copy of your original return with your amended return.

You may be able to file your amended return electronically using  third-party software.  If filing on paper, mail your amended returns to the same address used for original returns.

Filing business tax or other amended returns

Most business and fiduciary taxpayers are 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. Fiduciary filers may also be able to file amended returns using third-party software.

To learn more about third-party software options, read "E-Filing Options".

Keep in mind that some taxpayers are required to file amended returns electronically.

Refer to TIR 16-9 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 still have the option to check the amended return oval on your paper return and file it the way you usually do.

When to file an application for abatement

Generally, you should file a request for abatement to:

  • Dispute an audit finding
  • Dispute a penalty (except Health Care Penalty)
  • Dispute a Responsible Person determination 
  • Submit an innocent spouse claim
    • For more information, see Form 84.

Do not file an application for abatement to report an error, omission or change on a return. Please see “When to file an amended return” above.

Filing an application for abatement

Most taxpayers are able to file an application for abatement online with MassTaxConnectBe sure to include all supporting documents so your request can be acted on as quickly as possible. 

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 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 mail a completed Form ABT.

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