Press Release  Massachusetts Tax Amnesty 2024 Announced

BOSTON — The Massachusetts Department of Revenue (DOR) today announced it will administer an amnesty program authorized in the Fiscal Year 2025 General Appropriations Act.  The program will run from November 1 through December 30, 2024.   

The amnesty program will allow non-filers and taxpayers with outstanding tax liabilities to catch up on back taxes and save on penalties.  The program aims to bring into compliance those taxpayers who have failed to file returns or have unpaid assessments.

Taxpayers who meet certain criteria must request amnesty, file returns, and pay outstanding tax and interest liabilities to have eligible penalties waived.  Additionally, non-filers, or individuals who failed to file required returns with DOR, may benefit from a three-year limited look-back period.

“I urge individuals and businesses to take this opportunity to voluntarily pay their back taxes and interest beginning November 1,” said Geoffrey Snyder, Commissioner of Revenue. “The program is a significant step to help taxpayers come into compliance, including non-filers.” 

Eligible Taxpayers  

• Individuals, businesses, estates, or trusts
• Taxpayers with unfiled returns, underreported obligations, or existing tax liabilities 
• Taxpayers currently under audit that will result in a penalty assessment 
• Taxpayers with pending Resolution cases, pending cases with the Appellate Tax Board, and open Collection cases 

Ineligible Taxpayers 

• Taxpayers seeking a waiver of penalties related to assessments already paid
• Taxpayers seeking a refund of tax or a credit of an overpayment
• Taxpayers under tax-related criminal investigation or prosecution
• Taxpayers who received prior amnesty relief in 2015 or 2016 for the same tax type and period
• Taxpayers in active bankruptcy
• Taxpayers subject to a tax-related criminal investigation or prosecution
• Taxpayers who filed a false or fraudulent return, statement, or amnesty claim

Process for Claiming Amnesty 

Eligible taxpayers who have an existing tax liability will receive an Amnesty Eligibility Letter.  All taxpayers will complete the Amnesty Request, which will be available on the information web page beginning November 1.  Outstanding returns must be filed for the amnesty period(s) requested, and all tax and interest due must be paid by December 30, 2024. 

Action on an Amnesty Application 

• If an application is approved, penalties will be waived, as will interest on penalties for the period(s) requested. 
• If an application is denied, interest and penalties will continue to accrue until paid. 

Additional Information

Additional information is available on DOR’s Massachusetts Tax Amnesty 2024 Program web page, including frequently asked questions and a full list of eligible and ineligible tax types.  The web page will also be updated with video tutorials, and a link to the Amnesty Request. 

Taxpayers with outstanding tax obligations not covered by the tax amnesty should communicate with DOR as soon as possible about payment of those obligations.  Payment agreements based on individual economic circumstances are available.   

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