Tax Amnesty 2024 Ended on December 30
The 2024 Tax Amnesty program ended on December 30, 2024. To be eligible for amnesty, taxpayers must have submitted an Amnesty Request on MassTaxConnect, paid all tax and interest included in the Amnesty Request, and filed all required returns with DOR by December 30. Any taxpayer who requested amnesty and has not received a Letter of Determination by January 31, 2025, may call the Contact Center at (617) 887-6367 to check the status of their request.
Filing Season – Coming Soon
DOR will begin accepting electronically-filed individual income tax returns for tax year 2024 on the same date the Internal Revenue Service (IRS) begins accepting returns for the year. In past years, the IRS began accepting returns near the end of January. A reminder that we conduct testing during the beginning of filing season, so it could be a few days before we confirm receipt of returns filed that first week. E-file is always the best way to get a return to DOR safely, securely, and quickly. Help us get to 100% of returns filed electronically – we’re so close.
New Filing Season Video Available
A new year, a new jam-packed filing season video. The TY2024 Filing Season video is available and features important new information, including tax changes for the upcoming tax filing season. Learn about DOR initiatives, what’s new on forms and schedules, recent legislative changes, updates to popular credits, and more.
Send W-2s and 1099s to DOR by January 31
As we approach the beginning of filing season, a reminder to employers and other businesses to file 1099 and W-2 Forms with the Department of Revenue (DOR) by the due date of January 31, 2025. Employers can find more information about their responsibilities for filing Form W-2 and Form 1099 with DOR on our website.
Recordkeeping Tips
Business owners (and individual taxpayers) who flex their recordkeeping muscles save time and effort. Good recordkeeping habits will help you prepare accurate tax returns during the filing season and help business owners file a precise year-end return when reporting business income. We recommend keeping separate personal and business records. We also strongly suggest you familiarize yourself with DOR’s Record Retention Regulation. If you’re a sales tax filer, including sales tax on meals, you’ll want to review Directive 16-1 about electronic recordkeeping.
What to Know About Third-Party Authorization or Power of Attorney
Taxpayers can authorize someone like a tax professional or family member to handle their taxes. For information on Power of Attorney (POA) or Third-Party Authorization, visit our web page for details on the differences between the two, what forms to file, and what actions to take on MassTaxConnect. You’ll find a playlist of third-party access tutorials that can walk you through the process.
Dates and Deadlines to Remember
Mark your calendar for these upcoming due dates:
- January 15 – Estimated Payments
- January 25 – Business taxpayers must start making their monthly advance payments for calendar year 2025
- January 30 – Sales and Use Tax 1st Quarter payments
- January 31 – Withholding Returns and Payments, PFML Quarterly Returns
Prior DOR News issues
If you missed a prior issue, visit DOR News. Also check out DOR's Tax Professionals page.
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| Date published: | December 23, 2024 |
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| Last updated: | February 14, 2025 |