Press Room: Tax Release

April 14, 2016

Massachusetts Offers Tax Amnesty

The Massachusetts Commissioner of Revenue is currently running a 60-day tax amnesty program from April 1, 2016 through May 31, 2016.

Eligible Taxpayers

  1. Individual taxpayers who either have failed to file a tax return or failed to report the proper tax due on a prior tax return that was due on or before December 31, 2015, without regard to extensions; and
  2. Business taxpayers who have either failed to file a tax return or failed to report the proper tax due on a prior tax return that was due on or before December 31, 2015, without regard to extensions.

Ineligible Taxpayers

  • Taxpayers engaged in pending litigation with the Commissioner;
  • Taxpayers seeking a waiver of tax penalties related to a pre-existing assessment, whether paid or unpaid;
  • Taxpayers seeking a refund of tax or a credit of an overpayment;
  • Taxpayers who have been or are the subject of a tax-related criminal investigation or prosecution as to any tax;
  • Taxpayers participating in the Amnesty Program with a fraudulent application or documentation;
  • Taxpayers that fail to report  the full amount of tax properly due on an Amnesty Return or attempt in any manner to defeat or evade a tax by using  the Amnesty Program; or,
  • Taxpayers that have entered into a settlement agreement with the Commissioner.

Covered Taxes

Most tax types administered by the Massachusetts Department of Revenue, with the exception of:

  • Preferred provider excise tax;
  • Deeds excise tax; and
  • Abandoned bottle deposits.

Benefits of Participation

  • Waiver of certain penalties for failure to timely file a return or pay tax due on eligible tax types;
  • Limited three-year look-back period; and
  • Absolution from DOR-initiated criminal investigation or prosecution with respect to a tax type and periods included in any Amnesty Return submitted and payment made thereon in good faith.