A statute of limitations is how much time we legally have to collect back your taxes or tax debt, or take action on any of the following.
Updated: January 30, 2023
DOR tax assessments
Assessment type | Statute of limitations |
---|---|
Arithmetic or clerical error or other obvious error, including those based on third party information | Within 3 years of the date the return was due or filed, whichever is later |
Audit assessment | Within 3 years of the date the return was due or filed, whichever is later |
False and fraudulent return | At any time |
Jeopardy assessment | At any time |
Nonfiler assessment | At any time |
Nonresident failure to file | At any time |
Substantial omission of gross income | Within 6 years of the date the return was due or filed, whichever is later |
Additional Resources
DOR federal change assessments
Assessment type | Statute of limitations |
---|---|
For personal income, taxpayer assessment to report a tax increase due to a federal change | Within 1 year from taxpayer's receipt of Notice of Final Federal Determination |
For corporate excise, taxpayer assessment to report a tax increase due to a federal change | Within 3 months from taxpayer's receipt of Notice of Final Federal Determination |
DOR assessment when taxpayer's report of change is not for the correct Massachusetts tax | Within 1 year of us receiving the taxpayer's federal change report |
DOR assessment when taxpayer does not submit a report of change | Within 2 years of us receiving the information from the federal government |
Additional Resources
Taxpayer abatements and amended returns
For claims filed on or after July 1, 2011:
Abatements and amended returns | Statute of limitations |
---|---|
Taxpayer's filed return | Within 3 years from the date of filing the return, or due date, whichever is later |
DOR tax assessment | Within 2 years from the date that the tax was assessed |
Tax payment | Within 1 year from the date the tax was paid |
Additional Resources
Taxpayer federal change abatements
Abatement type | Statute of limitations |
---|---|
Taxpayer abatement to claim a reduction in tax | Within 1 year of the date of notice of the final determination by the federal government |
Additional Resources
Taxpayer refunds
For requests made on or after July 1, 2011:
Refund request types | Statute of limitations |
---|---|
Refund request where no return needs to be filed | Within 2 years from the date tax was paid |
Refund request where a return is timely filed | Within the period permitted for abatement for that return |
Refund request where the return isn't timely filed |
Whichever is later:
|
Additional Resources
Contact for View statutes of limitations for tax-related matters
Phone
9 a.m.–4 p.m., Monday through Friday