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
- Under Enter Application Information,
- For Application Type, select Certificate of Good Standing from the dropdown list
- Complete the application with your information and submit.
Review the video tutorial How to File for a Certificate of Good Standing When You are Logged In.
For individuals and businesses NOT registered with MassTaxConnect
- Go to the MassTaxConnect homepage.
- Under Individuals, select Request a Certificate of Good Standing.
- Under Enter Application Information
- For Application Type, select Certificate of Good Standing 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.
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?
A Waiver of Corporate Excise Tax Lien shall constitute final and conclusive evidence as to any person other than the corporation that said lien has not arisen or has terminated, and it may be recorded with the appropriate register of deeds or city or town clerk as the case may be. A Waiver of Corporate Excise Tax Lien (along with a Certificate of Good Standing and/or Tax Compliance) should be requested by corporations that are being sold.
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 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
- Under Enter Application Information
- For Application Type, 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 Care License Letter?
Depending on the type of license, professional licenses are issued by either the Division of Occupational Licensure (DOL) or Department of Public Health Bureau of Health Professions Licensure (BHPL).
However, you will receive a Notice of Non-Renewal of Professional License or a Notice of Non-Renewal of Health Care 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 Care 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 Care License:
- Go to MassTaxConnect
- Under Individuals, select Request a Certificate of Good Standing
- Under Enter Application Information,
- For Application Type, select from the dropdown list, Professional License Renewal (not Certificate of Good Standing)
- Complete the application and submit.
Once submitted, your application will be reviewed.
If you received a Notice of Non-Renewal of Professional License or a Notice of Non-Renewal of Health Care License, visit DOR's Massachusetts Professional License or Health Care 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.