The Massachusetts Department of Revenue (“MA DOR”) will waive most penalties for taxpayers who participate in the amnesty program. Amnesty Requests can be processed through the MA DOR Amnesty information web page beginning November 1, 2024.
- Taxpayers must file outstanding returns and pay tax and interest owed for the periods covered by the returns (however, interest on penalties will be waived).
- Penalties will not be waived for any period for which taxpayers do not properly file a return by December 30, 2024.
- Separate amnesty requests must be submitted for each tax type.
- Taxpayers currently under audit should contact their assigned DOR auditor to discuss amnesty eligibility.
- The MA DOR has indicated that eligible non-filers who have not previously been contacted by the DOR may be granted a three-year limited look-back period.
- Taxpayers participating in this amnesty program must wait 10 years before participating in another amnesty program.
Tax types eligible for amnesty include:
- sales and use tax,
- personal income tax,
- the corporate combined excise tax,
- partnership income tax,
- fiduciary income tax,
- estate tax,
- inheritance tax,
- alcoholic beverages excise tax,
- cigarette tax,
- cigar tax,
- marijuana excise tax,
- withholding room occupancy tax,
- satellite service tax,
- special fuel tax,
- gasoline fuel tax,
- aviation gasoline tax,
- urban redevelopment excise tax,
- motor vehicle excise tax,
- motor vehicle sales-use tax,
- meals tax (before July 1, 2024),
- meals, food and beverage tax.
- financial institution excise tax, and
- life insurance excise tax.
Amnesty does not apply to the following taxes:
- fuel taxes administered under the International Fuel Tax Agreement,
- the local portion of taxes or excise taxes collected for cities, towns or state government authorities.
- the deeds excise tax,
- deeds excise-registry tax,
- emergency paid sick leave tax,
- paid family and medical leave tax,
- jet fuel tax,
- premium pay tax,
- public utility excise tax, and
- vehicular rental surcharge.
Non-filers will not qualify for limited look-back if:
- They have been contacted by the MA DOR about unfiled returns;
- They are reporting trustee taxes (e.g., sales, use, meals, withholding) that were collected but not paid or;
- They are filing an estate tax return.
Amnesty Disqualifiers:
- Penalties cannot be waived for taxpayers who are or have been subject to a tax-related criminal investigation or prosecution, who are in active bankruptcy, or who have delivered or disclosed a false or fraudulent application, return, document or other statement.
- Penalty waiver will not be granted for taxes already paid.
- Amnesty is not available to taxpayers that received amnesty relief in 2015 or 2016 for the same tax type and period, or to taxpayers seeking a refund of tax or a credit for overpayment.
For the latest information see https://www.mass.gov/info-details/massachusetts-tax-amnesty-2024-frequently-asked-questions#tax-amnesty-2024-
For questions, please reach out to Partner and State and Local Tax Leader Richard Goldstein at rgoldstein@saxllp.com.