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DOR Payment Agreement Frequently Asked Questions

Here individuals and businesses will find answers to common questions regarding how to set up a payment agreement with the Massachusetts Department of Revenue (DOR).

Updated: September 14, 2022

Table of Contents

Overview

A payment agreement is subject to the discretion and approval of DOR. DOR reserves the right to deny your proposal for any reason.

For individuals and businesses, there are two types of payment agreements. 

  • For total (individual or business) tax liabilities of $5,000 or less 
  • For total (individual or business) tax liabilities of $5,001 or greater 

Please note:

  • You may be subject to tax collection activity until your payment agreement is approved. 
  • An individual and business tax liability cannot be combined on a payment agreement (unless responsible person case or sole proprietorship). They must be created separately.
  • You must have a Notice of Assessment (1st bill) or a Statement of Account (2nd bill) to be eligible for a payment agreement.
    • If you received a Notice of Intent to Assess you must wait until you receive the Notice of Assessment to set up a payment agreement.

How do I set up a payment agreement?

There are two ways you can set up a payment agreement.

  • Online with MassTaxConnect (For payment agreements of $5,000 or less),
    • When registered on MassTaxConnect select "More", and then choose "Request a Payment Plan" within the Collection Notices section.
    • Non MassTaxConnect users can easily register online by creating a user name and password.
    • MassTaxConnect video: How to Request a Payment Plan

Or

  • Calling the DOR Contact Center at (617) 887-6367 (for tax liabilities of $5,000 or less) or DOR Collections at (617) 887-6400 (for tax liabilities of $5,001 or greater).
    • For tax liabilities of $5,001 or greater, a financial application package (Form 433I) may be required.

What types of payments are accepted?

When setting up a payment plan, DOR accepts electronic fund transfers (EFT) from your bank account.

DOR highly recommends making payments using the EFT method. It's free, safe, accurate, and provides electronic confirmation. Please visit the EFT Authorization Form.

Taxpayers also have the option to make payments by mail with checks or money orders.

DOR does not accept cash, debit or credit card payments for payment agreements.

How often can payments be made?

Payments can be made:

  • Weekly
  • Bi-weekly or
  • Monthly.

What is the minimum amount I can pay?

The minimum payment depends on your balance and the length of the payment agreement but can never be lower than:

  • $25 a month (for $5000 or less)
  • $50 a month (for $5001 or greater).

How long can a payment agreement be for?

For tax liabilities of $5,000 or less, up to 36 months as long as a taxpayer complies with the terms of their agreement.

For tax liabilities of $5,001 or greater, there is no set time for how a payment agreement can last as long as a taxpayer complies with the terms of their agreement.

Can a power of attorney set up a payment agreement?

What options are available if I am unable to pay the agreed upon amount?

if you are unable to pay the agreed upon amount of your payment agreement, you must contact DOR to discuss your options. If you do not, collection activity may resume. 

If you receive a Defaulted Payment Agreement Notice, please call (617) 887-6367 ($5,000 or less) or (617) 887-6400 ($5,001 or greater) to make a payment and request reinstatement.

If you can no longer make any payments you can request to speak with someone from DOR's Hardship Team at (617) 887-6400.

Who should I contact for more information?

Call (617) 887-6367 for payment agreement information up to $5000 and (617) 887-6400 for $5001 or greater.

If you have the contact information of the tax examiner assigned to your case, please contact directly.

For all other ways to communicate, visit DOR Contact Us.

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