What is a Certificate of Good Standing and/or Tax Compliance and do I need one?
A Certificate of Good Standing and/or Tax Compliance, from the Department of Revenue (DOR), can be requested when individuals, businesses and other organizations need proof they’ve filed and fully paid their Massachusetts taxes under Chapter 62C of the Massachusetts General Laws. Some examples of why you may need to request a Certificate of Good Standing and/or Tax Compliance include:
- To sell a business
- Some corporations are required to also obtain a Waiver of Corporate Excise Tax Lien.
- To obtain financing
- To renew or transfer a liquor license
- To verify a marijuana license
- To gain employment with the Gaming Commission and other agencies
- To enter into other business transactions
There is no fee to obtain a Certificate of Good Standing and/or Tax Compliance from the Department of Revenue.
How do I apply for a Certificate of Good Standing and/or Tax Compliance?
Before applying for a Certificate of Good Standing and/or Tax Compliance, you must file and fully pay all Massachusetts taxes in accordance with Chapter 62C of the Massachusetts General Laws.
DOR strongly recommends that individuals, businesses, and other organizations request a Certificate of Good Standing and/or Tax Compliance using MassTaxConnect. It's fast, easy, and secure.
For individuals and businesses registered with MassTaxConnect
- Log in to MassTaxConnect
- Click on More
- Under Other Actions, select Request a Certificate of Good Standing
- For Reason for Certificate Request, select the appropriate reason for your request from the dropdown list
- Complete the application with your information and submit.
For individuals and businesses NOT registered with MassTaxConnect
- Go to the MassTaxConnect homepage.
- Under Individuals or Businesses, select Request a Certificate of Good Standing.
- For Reason for Certificate Request, select the appropriate reason for your request from the dropdown list
- Complete the application with your information and submit.
- If approved, the Certificate of Good Standing and/or Tax Compliance will generally be mailed within 24-48 hours of the request.
- Approved certificates can also be printed through MassTaxConnect. See instructions below.
Reason for Certificate Request Options
- Professional License Renewal -Choose if you received a non-renewal notice or stay, as part of renewal process, for an occupational license regulated by the Mass. Division of Occupational Licensure (DOL) or one of their related boards or offices.
- Marijuana Verification - Choose if applying or renewing a license with the Mass. Cannabis Control Commission.
- Liquor License - Choose if applying for or renewing a liquor license.
- Liquor License Transfer - Choose if transferring a liquor license.
- Gaming Commission - Choose if applying for qualification, licensing, or registration with the Mass. Gaming Commission.
- Health Profession License Renewal - Choose if you received a non-renewal notice or stay, as part of renewal process for a health profession license regulated by the Mass. Department of Public Health (DPH) or one of their related bureaus or offices.
- Waiver of Corporate Tax Lien - Choose if business is seeking certification to waive the lien on assets of the transferor corporation prior to the proposed sale or transfer of assets. Non-profits and sole proprietors cannot obtain this. LLCs can obtain only if they file and fully pay corporate returns.
- Other - If none of the above reasons apply, choose Other. Choose to request a Certificate of Good Standing for other situations such as applying for a grant, entering into business transactions, leases, obtaining financing, etc.
Please note:
- If you choose to apply by paper, select Request for a Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Tax Lien.
- Processing of a paper application can take 4 to 6 weeks. DOR strongly recommends filing your request using MassTaxConnect.
What is a Waiver of Corporate Excise Tax Lien, and do I need one?
The Waiver of Corporate Excise Tax Lien letter certifies that in accordance with G.L. c. 62C, § 52, the Commissioner of Revenue waives the lien on the detailed assets of the transferor corporation that may arise under G.L. c. 62C, § 51, immediately prior to the proposed sale or transfer of such assets.
There is no fee to obtain a Waiver of Corporate Excise Tax Lien from the Department of Revenue.
Keep in mind:
- Limit Liability Companies (LLCs) can only obtain a Waiver of Corporate Excise Tax Lien if they file and fully pay corporate or corporate combined returns.
- Non-Profit corporations cannot obtain a Waiver of Corporate Excise Tax Lien.
- Sole Proprietors cannot obtain a Waiver of Corporate Excise Tax Lien.
How do I apply for a Waiver of Corporate Excise Tax Lien?
DOR strongly recommends that businesses and other organizations request a Waiver of Corporate Excise Tax Lien using MassTaxConnect. It's fast, easy, and secure.
- Log in to MassTaxConnect.
- Select the More tab
- Under the Other Actions, choose Request a Certificate of Good Standing
- For Reason for Certificate Request, select Waiver of Corporate Tax Lien from the dropdown list.
- Complete the application and submit.
- If approved, the Waiver of Corporate Excise Tax Lien will generally be mailed within 24-48 hours of the request.
- If approved, the Waiver of Corporate Excise Tax Lien can also be printed through MassTaxConnect. See instructions below.
Please note:
- If you choose to apply by paper, select the form, Request for a Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Tax Lien.
- Processing of a paper application can take 4 to 6 weeks. DOR strongly recommends filing your request using MassTaxConnect.
Why can't I submit my application?
You may not have access to submit an application if you have:
- Outstanding liability
- Unfiled returns or
- Other issues with your accounts
You must file and fully pay Massachusetts taxes and remedy any other situations before requesting a Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Excise Tax Lien.
Can I print the Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Excise Tax Lien?
An approved Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Excise Tax Lien will generally be mailed within 24-48 hours of the request.
However, if you need your certificate or waiver sooner, both users and non-users of MassTaxConnect can print within 24-48 hours after approval.
For individuals and businesses registered with MassTaxConnect
- Log in to MassTaxConnect
- Go to the More tab and under Letters select the View Letters link.
You can filter the list of letters by entering Certificate of Good Standing or Corporate Tax Lien Waiver in the filter bar.
For individuals and businesses NOT registered with MassTaxConnect
When you apply for a Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Excise Tax Lien, you will receive an automated email with a confirmation code and number.
It is important to save this email as you will need this information if you choose to print out your certificate or waiver.
To print:
- Go to MassTaxConnect
- On the homepage under Quick Links, select Find a Submission
- Enter the email address used on your application
- Enter the 6 digit confirmation code which you received by email when you applied
- Click Submit
Why Did I Receive a Non-Renewal of a Professional or Health Profession License Letter?
Depending on the type of license, professional and health profession licenses are issued by the Division of Occupational Licensure (DOL), the Department of Public Health-Bureau of Health Professions Licensure (BHPL) or a related licensing board.
You will receive a Notice of Non-Renewal of Professional License or a Notice of Non-Renewal of Health Profession License, from the Department of Revenue (DOR), if you have not filed and/or paid all Massachusetts taxes in accordance with Chapter 62C of the Massachusetts General Laws.
Before renewing your Professional License or Health Profession License, you must file and pay all Massachusetts taxes in accordance with Chapter 62C of the Massachusetts General Laws.
If you cannot pay your liability in full, you should contact DOR's Collections Contact Center at 617-887-6400 and speak to a representative about entering into a payment agreement.
To request renewal of your Professional License or Health Profession License:
- Go to MassTaxConnect
- Under Individuals, select Request a Certificate of Good Standing
- For Reason for Certificate Request, select the appropriate reason from the dropdown list, Professional License Renewal or Health Profession License Renewal
- Complete the request and submit.
Once submitted, your request will be reviewed.
If your renewal request is approved by DOR, the DOR will certify compliance with the appropriate licensing board. The licensing board will then review your file, for any other issues, prior to reinstatement or renewal of your license.
If you do not receive confirmation of your renewal, please contact the appropriate agency that oversees your license type.
If you received a Notice of Non-Renewal of Professional License or a Notice of Non-Renewal of Health Profession License, visit DOR's Massachusetts Professional License or Health Profession License Renewal FAQs page.
Contact for FAQs: DOR Certificate of Good Standing or Corporate Tax Lien Waiver
Phone
Monday - Friday, 9 a.m.– 4 p.m., Choose Certificate of Good Standing.