View statutes of limitations for tax-related matters

Find out what the statutes of limitations are on DOR assessments, abatements and amended returns, and tax refunds.

A statute of limitations is how much time we legally have to collect back your taxes or tax debt, or take action on any of the following.

DOR tax assessments

Assessment type Statute of limitations
Arithmetic or clerical error or other obvious error, including those based on third party information Within 3 years of the date the return was due or filed, whichever is later
Audit assessment Within 3 years of the date the return was due or filed, whichever is later
False and fraudulent return At any time
Jeopardy assessment At any time
Nonfiler assessment At any time
Nonresident failure to file At any time
Substantial omission of gross income Within 6 years of the date the return was due or filed, whichever is later

Additional Resources for DOR tax assessments

DOR federal change assessments

Assessment type Statute of limitations
For personal income, taxpayer assessment to report a tax increase due to a federal change Within 1 year from taxpayer's receipt of Notice of Final Federal Determination
For corporate excise, taxpayer assessment to report a tax increase due to a federal change Within 3 months from taxpayer's receipt of Notice of Final Federal Determination
DOR assessment when taxpayer's report of change is not for the correct Massachusetts tax Within 1 year of us receiving the taxpayer's federal change report
DOR assessment when taxpayer does not submit a report of change Within 2 years of us receiving the information from the federal government

Additional Resources for DOR federal change assessments

Taxpayer abatements and amended returns

For claims filed on or after July 1, 2011:

Abatements and amended returns Statute of limitations
Taxpayer's filed return Within 3 years from the date of filing the return, or due date, whichever is later
DOR tax assessment Within 2 years from the date that the tax was assessed
Tax payment Within 1 year from the date the tax was paid

Additional Resources for Taxpayer abatements and amended returns

Taxpayer federal change abatements

Abatement type Statute of limitations
Taxpayer abatement to claim a reduction in tax Within 1 year of the date of notice of the final determination by the federal government

Additional Resources for Taxpayer federal change abatements

Taxpayer refunds

For requests made on or after July 1, 2011:

Refund request types Statute of limitations
Refund request where no return needs to be filed Within 2 years from the date tax was paid
Refund request where a return is timely filed Within the period permitted for abatement for that return
Refund request where the return isn't timely filed

Whichever is later:

  • 3 years from the due date of the return, taking into account an extension of time for filing the return, or
  • 2 years from the date the tax was paid

Additional Resources for Taxpayer refunds

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