Amend your tax return or request an abatement

Individuals and businesses – Learn how to amend your tax returns or request an abatement with the Massachusetts Department of Revenue.

When to file an amended return

You should file an amended return to report an error or omission on a return that has already been filed, whether increasing or decreasing the amount of tax.

Note: If you're filing an amended return for any of the tax types listed below, use Form ABT and check “other” for tax type in item 2 and write in the applicable tax type.

The applicable tax types include:

  • Abandoned Bottle Deposits
  • Care and Custody
  • Controlled Substances
  • Deeds Excise
  • Inheritance
  • Oil Spill Fee

When to file an application for abatement

You should file a request for abatement to:

  • Dispute an audit finding
  • Dispute a penalty
  • ispute a Responsible Person determination 
  • Submit an innocent spouse claim
    • For more information, see Form 84.

Note: If you're requesting an abatement of tax or penalty for any of the tax types listed below, use Form ABT and check “other” for tax type in item 2 and write in the applicable tax type.

The applicable tax types include:

  • Abandoned Bottle Deposits
  • Care and Custody
  • Controlled Substances
  • Deeds Excise
  • Inheritance
  • Oil Spill Fee

Filing a personal income tax amended return

Individuals don't need any special form to file an amended return. You will simply need to submit a revised tax return. For tax years 2016 and after, you’ll find a new “Amended return” oval at the top of the form. 

For earlier tax years, you can write “Amended return” at the top of your Form 1 or Form 1-NR/PY.

Your amended return must include all schedules filed with the original return, even if there are no changes to those schedules.

Please don't file Form ABT with your amended return.

Filing other amended returns

Most business taxpayers are able to simply:

  • Adjust the amounts shown on the original return and
  • Submit a revised return to DOR online through MassTaxConnect.

Corporate excise filers can file amended returns electronically through third-party tax preparation software whether the amendment increases or decreases the tax due.

Other filers can adjust the amounts shown on their original return and submit a revised return using MassTaxConnect for:

Keep in mind that some taxpayers are required to file amended returns electronically.

Refer to TIR 16-9 to see if the electronic filing and payment requirements apply to you.

Filing electronically is always the quickest option, but if you are not required to file electronically you still have the option to check the amended return oval on your paper return and file it the way you usually do.

Filing an application for abatement

Individuals and business taxpayers are able to file an application for abatement online with MassTaxConnect.

To submit an Application for Abatement online, look for “File a Dispute” under “I Want To” in your account for each tax type.

Keep in mind that some taxpayers are required to file applications for abatement electronically.

Refer to TIR 16-9 to see if the electronic filing and payment requirements apply to you.

Filing electronically is always the quickest option but if you are not required to file electronically, you can file Form ABT, Application for Abatement.

Feedback

Tell us what you think