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If a check in payment of any tax, interest, penalty, or fee is bounced (dishonored), there will be a penalty in addition to any other penalties.
For payments under $1500:
For payments $1500 and greater:
A penalty won’t be imposed if the person tendered such check in good faith and with reasonable cause to believe that it would be duly paid.
DOR may abate any such penalty in whole or in part.
The penalty for dishonored checks is extended to EFT. If an EFT is made in the tax payment, and the transfer fails, the penalty will apply.
The amount of the penalty is $30 or the amount of the payment, whichever is less.
Taxpayers who follow EFT guidelines established and publicized by DOR:
Enter all required information accurately and timely, and
Unforeseeable errors or system failures on the part of
won’t subject taxpayers to the penalty for failed checks or EFTs.
DOR requires certain taxpayers to file returns and make payments of tax in a
DOR requires certain taxpayers to file and pay electronically to:
Taxpayers will be considered not to have made the required filing or the required payments if they don't comply with the prescribed method for:
The first notice informs taxpayers that they filed in the wrong format and sets out the:
The second notice assesses the penalty.
Penalties may be waived or abated in whole or in part if the filer shows that the failure to file in the correct format is due to reasonable cause and not to willful neglect.
Under G.L. c. 111M, s. 2, the Massachusetts Health Care Reform Act requires most adults 18 and over with access to affordable health insurance to obtain it.
Since 2015, individuals must be enrolled in health insurance policies that meet minimum creditable coverage standards. These regulations are defined by the Health Connector (Connector).
Individuals who are deemed able to afford health insurance but fail to comply are:
These penalties apply only to adults who are deemed able to afford health insurance. On an annual basis, the Connector establishes separate standards that determine whether
can afford health insurance, based on their:
Those who aren’t deemed able to afford health insurance according to these standards will not be penalized.
Individuals also have the opportunity to file appeals with the Connector to assert that:
Beginning January 1, 2014, the Affordable Care Act instituted a federal mandate on individuals to obtain health insurance.
For tax years beginning on or after January 1, 2014:
To prevent assessing a taxpayer both a federal and Massachusetts penalty, the amount of any federal health care shared responsibility payment is allowed as a reduction of the Massachusetts health care penalty owed.
Effective July 1, 2008, the rate at which late payment penalties under G.L. c. 62C, s. 33 (b) and (c) accrue are increased from one-half of 1% a month to 1% a month.
Tax on the return is tax after applying:
Reasonable Cause for Late File/Pay Penalties
If a taxpayer can document that the failure to file a return or to pay a tax in a timely manner is due to reasonable cause and not due to willful neglect, the penalties imposed under the statute may be abated by DOR.
The abatement of late interest isn't:
Interest can be reduced only as a result of:
If a partnership required to file a return under Section 7 fails to file the return within the time provided a penalty of $5 will be assessed for every day the return isn't filed.
A preparer who is "willfully" a party to a false or fraudulent return is guilty of a felony and may be:
A tax preparer who improperly discloses information about a taxpayer`s return may be:
If a preparer makes an error, which results in the taxpayer owing additional
there are no preparer penalties.
Residents must complete the:
Part-year Residents must complete the:
For more information on Health Care, see Health Care Reform.
Enter the penalty amount in the appropriate box on:
Make sure to enter the amount in the total of either Line 48 or 52.
If you're filing an abatement or amended tax return, please provide the following: