If you owe additional taxes to the Commonwealth of Massachusetts,
Graphics pop up of a hand and a small calculator. The hand enters numbers on the calculator. The calculator screen then reads “Mo Money.”
The Department of Revenue will send you a Notice of Intent to Assess, or “NIA,” in the mail.
A graphic of a sealed envelope flies onscreen, replacing the calculator and hand. The envelope opens up and a generic typed letter with the State Seal partially comes out. The text of the letter is represented by generic black lines.
Here’s what you can do if you get one.
It’s important to note that the NIA is NOT A BILL.
The envelope is gone, and we see the full letter. At the bottom, it reads, “Amount Due: $438.20.” After a moment, the word “NOPE,” stylized as a red stamp, is stamped over the amount due.
The notice will show the amount the DOR has calculated as due.
On the letter, some of the generic black lines change to legible text. It reads, “If you do not respond by 30 days from the date of this notice, the withholding of $438.20 will be disallowed pursuant to G.L. C § 26(B).”
The NIA will also say why DOR believes you may owe additional taxes.
On the letter, more of the generic black lines change to legible text. It reads, “You are receiving this notice because your 2019 Massachusetts income tax return has been selected for verification.”
If you disagree with the amount shown, you have 30 days to provide additional information.
The letter from the last screen disappears. Graphics of a generic W-2 form and paystub pop up onscreen.
You can dispute the amount in your MassTaxConnect account.
The W-2 and paystub fall offscreen. A graphic of a laptop slides onscreen and the screen opens. On the laptop screen is a graphic representation of the MassTaxConnect website. The webpage is titled “Notice of Intent to Assess.” There are black lines representing webpage text, and next to that is a section with two buttons. The heading of that section says, “Do You Accept?” The two buttons under that are labeled “Dispute” and “Accept.” The mouse pointer hovers over the “Dispute” button.
You can also choose to agree with the assessment, and pay the amount listed.
The mouse pointer moves to hover of the “Accept” button.
Paying the amount in full will avoid any additional interest or penalties.
The mouse pointer clicks the “Accept” button.
You can pay in full though your MassTaxConnect account.
A new page pops up on the laptop screen, titled “NIA Payment Options.” There is a graphic of a green circle with a US Dollar sign on it. Under that is a button labeled “Pay In Full.”
You can also choose to make a partial payment.
The laptop is still onscreen. The same webpage is open, but the green circle changes to a circle with a quarter cut out of it. The button below it now says, “Partial Payment.”
30 Days after the NIA is issued, you’ll receive and actual bill.
The laptop disappears from the screen. A graphic of a sealed envelope flies onscreen. The envelope opens up and a generic typed letter with the State Seal partially comes out. Most of the text of the letter is represented by generic black lines, except for a prominent heading that reads, “THIS IS A BILL.” Under that heading, it reads, “Amount Due: $438.20.”
You can request a payment agreement at that time though your MassTaxConnect account,
The letter fully comes out of the envelope, and the envelope falls offscreen. We see legible text at the bottom, which reads, “Payment Options: You May use MassTaxConnect to enter into a payment agreement with The Department of Revenue.”
Learn more at mass.gov/dor/taxbills.