DOR News - November 2024

Massachusetts Department of Revenue matters of interest for November 2024.

Table of Contents

Tax Amnesty has kicked off!

The 2024 Massachusetts Tax Amnesty program has officially begun. During this 60-day program, ending on Dec. 30, 2024, eligible taxpayers can benefit from having penalties waived on outstanding returns and payments. You will get started by submitting an Amnesty Request application—it’s straightforward and easy to follow. Instruction videos are available for completing the Request if needed. You’ll find plenty of FAQs to explain eligibility, how to prepare, and more. The program is open to most taxpayers who owe back taxes, so help us spread the word.

Reduce the chances for fraud during tax season

Fraudsters don’t rest, especially in this digital era. What we can do is take some steps toward prevention. DOR has an opt-in program for taxpayers to request that a refund not be issued in their name unless they confirm that they filed the return. It’s an online confirmation that’s done by answering a few questions. Enroll now. Thieves hope to beat legitimate taxpayers by filing fraudulent returns early.  Stay ahead of them by learning how to protect yourself against tax identity theft.

Mark your calendars: MeF shutdown coming soon

The IRS announced the date for the annual shutdown of the Modernized e-File (“MeF”) system for maintenance. This year, the shutdown begins on Saturday, November 30, 2024, to prepare the system for the Tax Year 2024 filing season. DOR will not receive state or federal e-filed returns during the shutdown. Paper forms can be filed during this time until electronic filing reopens. Although the IRS has not announced a date for reopening MeF for personal income, it generally occurs in mid-to-late January.

What’s New for Circuit Breaker in TY24

New credit and threshold amounts for the Senior Circuit Breaker Credit are outlined in TIR 24-10. For tax year 2024, the maximum credit amount is $2,730. Review the TIR and the Senior Circuit Breaker FAQ page to learn more about the updates.

Annual Certification of Entity Tax Status is Open

The Annual Certification of Entity Tax Status application is now available and open until the April 1, 2025, deadline. Each year, a list is compiled from the applications of corporations and businesses treated as corporations for review by Boards of Assessors throughout the state to determine specific property tax exemptions. You’ll find more details on the annual certification information page.

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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