Blog Post  To Appeal, or to Amend? That’s the Question

Mistakes can happen. Or maybe you were assessed a tax obligation you’d like to dispute. For any of those reasons, you are likely trying to determine whether you need to file an amended return or if it’s an appeal instead.  

What is an Amended return? 

If you need to change or correct your original filed return or to report a federal change or change by another state, you must file an amended return.

What is an Appeal? 

An Appeal is filed when a Taxpayer disagrees with:

• an assessment or 

• a proposed assessment of tax and/or penalties.  

How can I file an Amended return? 

There are three ways to submit an amended return.  

1. Use MassTaxConnect for fast and error-free results
2. Use the same software you filed your original return or 
3. File a paper return with the Amended Return oval filled in 

If you are required to file and pay electronically, you must also amend your return using the same electronic method.  

See TIR 16-9 and TIR 21-9 to determine if you’re required to file and pay electronically. 

View our tutorial video to learn how to amend a personal income tax return originally e-filed on MassTaxConnect. 

How can I file an Appeal? 

Similar to an amended return, there are a few ways to file an appeal. Certain restrictions may apply based on what you may be disputing.  

You can use:

• MassTaxConnect to e-file an appeal electronically using “File an Appeal” to dispute an assessment or proposed assessment tax or penalties.

• Or, use a paper Form ABT: Application for Abatement to dispute an assessment of tax or penalties that have been assessed (billed).  

• Or, use a paper Form DR-1: Office of Appeals Form to: 
• Dispute a proposed assessment from an audit or  
• Requesting settlement based on legal issues. 

Visit the Frequently Asked Questions page to learn more about appeals and for instructions, such as how to file an appeal as an innocent spouse.  

Each amended return is subject to review, and in some cases, DOR may treat an amended return as an application for abatement (appeal). If so, DOR will mail further information on the appeal or abatement process.