PKF O'Connor Davies Accountants and Advisors
PKF O'Connor Davies Accountants and Advisors
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Massachusetts Announces a 60-Day Tax Amnesty Program

November 1 through December 30 for Eligible Taxpayers

By Sandy Weinberg, JD, Partner and Nicholas Rochedieu, JD, Partner

The Massachusetts Department of Revenue (Mass DOR) recently announced a 60-day tax amnesty program that will be implemented November 1 through December 30, 2024. This state amnesty program will allow taxpayers to request that the state waive or forgive all or part of any interest and penalties owed on overdue tax.

Read on for details about terms and eligibility of this Massachusetts program, where we outline: 1) eligible/ineligible taxpayers 2) taxes included/excluded from the program 3) implementation of the program (with lookbacks defined) and 4) filing requirements (noting deadline of December 30, 2024).

Taxpayers That Are Eligible (or Not) to Participate

An eligible taxpayer can be either an individual or business meeting any of the below criteria. You’re eligible if you:

  • Failed to file a Massachusetts tax return that was due on or before December 31, 2024.
  • Did not report the full amount of tax properly due on a previously filed Massachusetts tax return that was due on or before December 31, 2024.
  • Filed an incorrect or insufficient Massachusetts tax return.
  • Have an appeal pending with an assessment made by the Commissioner for a period covered by the amnesty program.
  • Entered into a payment agreement with the Commissioner prior to the start of the Amnesty period.
  • Have one of the following assessment types:
    • An unpaid and self-assessed tax liability stated on a bill issued by the Commissioner on or before December 30, 2024 or
    • A tax liability assessed by the Commissioner on or before December 30, 2024 that remains unpaid.

Individuals or businesses that are NOT eligible include taxpayers that:

  • Received amnesty relief in 2015 or 2016 for the same tax type and period.
  • Request a waiver of penalty on tax previously paid.
  • Seek a refund or credit.
  • Are under criminal investigation or prosecution for tax-related crimes.
  • Are in a bankruptcy process.

Taxes That Are (and Aren’t) Included

The Mass DOR has included most taxes in their amnesty program, but some exclusions apply.

Included Taxes: Most taxes are captured in this program, including personal income, corporate excise, sales and use (including meals), trust, estate, marijuana excise and room occupancy taxes. 

Exclusions: Exclusions are the deeds excise, abandoned bottle deposit, jet fuel excise, public utility excise, paid family and medical leave contributions, underground storage tank surcharges and health coverage penalties.

Implementation of the Program (With Lookbacks Defined)

Benefits and lookback periods vary depending on eligible taxpayers who filed or didn’t file their returns, as well as for non-eligible taxpayers. An eligible taxpayer must file the overdue return and pay the full amount of tax and interest due during the amnesty period in order to qualify.

Eligible Filers: Under this program, the Mass DOR will waive most penalties for eligible taxpayers, with no limit on how far a taxpayer can look back to report or pay overdue taxes.

Eligible Non-Filers: A limited three-year lookback period is provided for returns due from January 1, 2022 through December 31, 2024, meaning that the non-filer would not need to file tax years prior to the period. However, the limited lookback period does not apply to non-filing taxpayers who:

  • Were contacted by the Mass DOR about unfiled returns.
  • Are reporting trustee taxes (such as sales and use, meals and withholding) where the tax was collected but not remitted to Massachusetts.
  • Are filing estate tax returns.

Non-Eligible Taxpayers: There is a seven-year lookback for returns due on or after January 1, 2018.

Filing Requirements (December 30 Deadline)

Taxpayers are required to submit an Amnesty Request on MassTaxConnect. All returns and payments must be filed electronically or postmarked by December 30, 2024. Note that taxpayers must submit a separate Amnesty Request for each tax type if requesting amnesty for multiple tax types.

The Mass DOR will issue a determination letter for each tax type when the taxpayer’s Amnesty Request has been either fully or partially approved or denied. If the request is denied, any payments made will be applied to outstanding liabilities.

Additional Resources

Review the Draft Technical Information Release (TIR) published by the Mass DOR on October 17, 2024.

Contact Us

If you have questions regarding the Massachusetts tax amnesty program, please contact your PKF O’Connor Davies client service team or any of the following specialists:

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