Overview and qualification
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
- An individual and business tax liability cannot be combined on a payment agreement (unless responsible person case). 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 only payment agreements of $5,000 or less), by selecting I want to, and then choosing the set up a payment plan option.
- Non MassTaxConnect users can easily register online by creating a user name and password.
- 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)
What types of payments are accepted?
MassTaxConnect, the Contact Center and Collections accepts most credit cards, debit cards, and electronic fund transfers (EFT) from your bank account.
Taxpayers also have the option to make payments by mail with checks or money orders.
DOR does not accept cash or American Express Card payments.
How often can payments be made?
Payments can be made either once or twice a month.
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?
Yes. Learn more with Power of Attorney (POA) and Third Party Authorization.
What options are available if I am unable to pay the agreed upon amount?
Collection activity will resume if you are unable to pay the agreed upon amount.
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 Express Group 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.
For all other ways to communicate visit DOR Contact Us.