The Department of Revenue (DOR) issues many types of bills and notices to both business and individuals. Notices are meant to:
- Provide information
- Request information
- Request payment.
Notice of Intent to Assess (NIA)
An NIA will be sent to you if we believe you owe additional taxes. The NIA will give you the reason we believe your tax should be increased.
- An NIA isn't a tax bill; it shows the amount due if you do not dispute it.
- You have 30 days from the date of the notice date to:
- Discuss the proposed amount with us
- Provide additional information.
- If you agree with the NIA, you can pay in full immediately to avoid additional interest and penalties.
- If you can’t pay in full, you can make a partial payment.
- In approximately 30 days:
- An NOA (Notice of Assessment) will be issued
- You can request a payment agreement.
- If you disagree with your NIA, you can dispute it using MassTaxConnect.
NIA Information Request
An NIA Information Request is sent if we need more information to continue processing your tax return. The request will tell you what information you need to send in. We may ask for more information regarding your:
- Massachusetts withholding credit
- Earned Income Credit
- Circuit Breaker Credit.
An NIA Information Request isn't a tax bill. The request shows the amount of the credits that will be taken away if you don’t provide the information requested.
You have 30 days from the date of the notice date to send in all requested information. It’s important to include page 2 of the notice with your response.
If additional information is required, we'll send you another NIA – Second Information Request. Please be sure to submit all documentation requested with your first notice to avoid delays in processing your tax return.
If you don't respond, the credits described in the notice will be taken away. This may result in a bill, or a reduced refund
If you disagree with the notice, you can dispute it. To dispute a notice, you must first create an account on MassTaxConnect. You must attach the requested information to your dispute.
The Notice of Assessment (NOA) is a bill that is sent when we determine that you owe taxes. This could be the result of:
- An audit
- A late return
- An unpaid return
- Or an error on a return.
You have 30 days to respond by:
- Paying the amount due in full
- Applying for a monthly payment agreement, or
- Appealing the tax bill.
If you don't respond, you'll be sent a Demand for Payment.
Additional Resources for NOA
Statement of Account
A Statement of Account includes all unpaid liabilities for which we've already sent the taxpayer a NOA.
The Statement of Account may include a Demand for Payment section showing balances that remain unpaid after the due date of recent Notices of Assessment.
We may begin to use enforcement remedies to collect the tax owed if:
- Any amount remains unpaid 10 days after the demand is made
- You have not disputed the assessment.
A demand penalty will also be added to the account at this point in the collection process.
Additional Resources for Statement of Account
Payment Agreement Reminder
We will send a monthly Payment Agreement Reminder to you if you have entered into a payment agreement.
The monthly payments are due within 10 days of the date of the notice.
You must make the minimum monthly payment in order for the agreement to remain in good standing.