Overview
Pay by December 30, 2024, to Waive Penalties!
From November 1 to December 30, 2024, the Commonwealth of Massachusetts will waive most penalties for eligible taxpayers who file outstanding returns and pay tax and interest owed for tax periods with returns due by December 31, 2024.
Massachusetts Tax Amnesty 2024
To have your eligible penalties waived, you must:
- Be an eligible taxpayer
- Submit an Amnesty Request on MassTaxConnect beginning November 1
- Pay all tax and interest included in the Amnesty Request
- File all required returns with DOR by December 30, 2024
Frequently Asked Questions
To find answers to questions about Massachusetts Tax Amnesty, visit Massachusetts Tax Amnesty 2024 Frequently Asked Questions.
Eligibility
You can submit an Amnesty Request if you have a tax liability related to:
- Unfiled returns, underreported tax, and/or other unpaid assessments
- A current audit that will result in an assessment of penalties
- Pending Resolution, Appellate Tax Board, and Collection cases
Note: Non-filers may be eligible for a three-year limited look-back period
Eligible taxpayers include:
- Personal income taxpayers
- Corporate excise
- Trust
- Estates
See a full list of eligible and ineligible account (tax) types.
Who Is Not Eligible
You are ineligible if:
- You received prior amnesty relief in 2015 or 2016 for the same tax type and period
- You are seeking a waiver of penalties related to a tax that was already paid
- You are seeking a refund of tax or a credit for an overpayment
- You are under tax-related criminal investigation or prosecution
- You are in active bankruptcy
- You are, or have been, the subject of a tax-related criminal investigation or prosecution, who filed a false or fraudulent return, statement, or fraudulent amnesty return
Filing Periods
You can submit an Amnesty Request for all filing periods with a return due on or before December 31, 2024.
How to Prepare
- If you have an eligible existing tax liability, you will receive an Amnesty Eligibility Letter. All you will need to submit your Amnesty Request is your personal information, the Letter ID, and a valid payment method (e.g., bank account information, credit card).
- If you are filing a new return to report a tax due, you will need to complete your return to calculate your amount due. Once completed, you can complete your Amnesty Request using the information from the return. Don’t forget to either e-file or mail your completed return after you submit your Amnesty Request.
- If you are filing an amended return to report an increase in tax, you will need to complete your amended return to calculate your amount due. Once completed, you will need to sign on to your MassTaxConnect account to complete your Amnesty Request using the information from the amended return. Don’t have an account? No problem, it only takes a few minutes to register for MassTaxConnect. Don’t forget to either e-file or mail your amended return after you submit your Amnesty Request.
You can learn how to e-file your personal income taxes and what you need to e-file.
Businesses
If you own a business, be sure you have an employer ID number (EIN) and understand the taxes generated from your business model, including:
Amnesty Request Process
Starting November 1, taxpayers who wish to apply for amnesty must submit their Amnesty Request on MassTaxConnect by December 30, 2024.
Please note:
- You can only submit one Amnesty Request per account type, but the request can include multiple periods.
- To request amnesty for multiple account types, taxpayers must submit a separate Amnesty Request for each account type.
Existing Liabilities
DOR will send an Amnesty Eligibility Letter to taxpayers with an existing tax liability, including liabilities resulting from a closed audit.
To request amnesty, starting November 1, taxpayers with an Amnesty Eligibility Letter will:
- Enter the Amnesty Letter ID to verify their Amnesty Request, and
- Pay the total amount of tax and interest* shown on MassTaxConnect by December 30, 2024.
*Note: additional interest may have accrued since the date of the Amnesty Eligibility Letter. It’s recommended that you pay the tax and interest shown when submitting the Amnesty Request.
Amended Returns
Taxpayers who underreported their tax liability on their original return and would like to request amnesty for the amount of the underreporting should:
- Submit an Amnesty Request on MassTaxConnect
- Indicate that the Request is for an Amended Return
- Enter the tax liability based on the amended return calculation
- Pay the total amount of tax and interest shown on MassTaxConnect
- File an amended return to increase their tax by December 30, 2024
You must file your amended return(s) through standard channels.
Non-Filers and First-Time Filers
Taxpayers who determine that they were subject to Massachusetts taxation but failed to file a return* will be required to:
- Submit an Amnesty Request on MassTaxConnect starting November 1
- Indicate that the Request is for a New Tax Liability
- Enter the tax liability based on the return calculation
- Pay the total amount of tax and interest shown on the Amnesty Request
- File the original return electronically by December 30, 2024:
- On MassTaxConnect or
- Through third-party software (Modernized e-File)
Taxpayers can file on paper if they cannot e-file, unless mandated to e-file.
All returns included in the Amnesty Request must be filed, and full payment of the tax and interest paid, by December 30, 2024.
*Eligible non-filers who have not been previously contacted by DOR may be eligible for a three-year limited look-back period, meaning they would only be required to file returns and pay all tax and interest due for returns due from January 1, 2022, through December 31, 2024, without regard to extension.
Taxpayers Under Audit
Taxpayers with an open audit should contact their assigned auditor at DOR to discuss amnesty. Taxpayers will need to:
- Agree to the audit adjustment
- Submit an Amnesty Request on MassTaxConnect starting November 1
- Indicate that the Request is for either an Amended Return or a New Tax Liability
- Enter the tax liability based on the audit calculation
- Pay the total amount of tax and interest shown on MassTaxConnect
- File a return to report the additional tax by December 30, 2024
All returns included in the Amnesty Request must be filed, and full payment of the tax and interest paid, by December 30, 2024.
Amnesty Determination Notice
DOR will issue a determination letter for each account/tax type when the taxpayer's Amnesty Request has been:
- Approved
- Denied or
- Approved for certain periods but denied for others
Amnesty approval will only be granted for periods where eligible taxpayers have:
- Submitted an Amnesty Request on MassTaxConnect,
- Paid the total tax and interest due and
- Filed all required returns by December 30, 2024
If an Amnesty Request is denied, any payments made will be applied to outstanding liabilities.
More Information to Come
As more information is available, it will be added to this page, including:
- A link to the Amnesty Request will be available as of November 1
- Video tutorials to assist in the completion of the Amnesty Request