MASSACHUSETTS TAX
AMNESTY PROGRAM

Normally, the eligible taxpayers for Amnesty program 2024 will receive a letter which is called eligibility letter informing the taxpayer of the benefits of amnesty program. It will provide details for all the taxpayer liabilities and amnesty savings. Taxpayers who do not receive an eligibility letter may still fill the eligibility criteria and do not receive an eligibility letter they may still fills the eligibility criteria may still be eligible for Amnesty program 2024. 

A tax payer who is eligible for Massachusetts tax amnesty program may send his amnesty request online through Mass Tax Connect, Request must be submitted by tax type, allowing taxpayers to file multiple requests. For instance, a taxpayer can submit a request for personal income tax for two year before tax year and then file additional requests for different tax types or for other personal income tax periods. However, the two year before personal income tax period cannot be included in another request. Detailed instructions will be available on the Department’s Amnesty website you may visit them clicking here. 

An eligible tax payer looking for Massachusetts tax amnesty program must file all unfil tax returns (e.g., Form 1, Form 355, et al) for the tax type and tax year with documents for the year amnesty is sought. If a taxpayer uses a transferable credit to lower the amounts due on an Amnesty Request, they must include the corresponding certificate number(s) on their tax return. If a taxpayer has previously filed a return that did not include the correct total tax owed, they must file an amended return listing the full amount and submit the Amnesty Request. For Amnesty program taxpayers are required to file electronically or postmarked latest by December 30, 2024, at 11:59 p.m. EST with all the tax returns. 

After submission taxpayer is required to pay the entire amount timely due on amnesty request. Eligible taxpayers who fully pay all taxes and interest due under the Amnesty Program for a specific tax type and period will receive amnesty from any associated unpaid penalties. 

A Taxpayer needs to follow the deadline for payment i.e. 30th of December 11:59 (EST). All payment needs to be made electronically or through U.S. mail. Payments can be made online through Mass Tax Connect or by submitting a check or money order payable to the “Commonwealth of Massachusetts”. If a taxpayer opts to pay via Mass Tax Connect using a credit or debit card, a fee will be applied by the third-party payment processor. 

You can submit an Amnesty Request if you have a tax liability related to:  

• Returns which are Unfiled, Taxes which are unreported, or assessments which are unpaid.  

• A current audit that may lead to penalties.  

• Ongoing cases with the Appellate Tax Board, resolution, or collections. 

Eligible taxpayer includes 

• Taxpayer with personal income 

• Taxpayer with corporate excise 

• Estates 

• Trusts 

NOTE: Non-filers are allowed for limited 3 years look back period 

Ineligible taxpayer includes 

• Refund or credit for an overpayment 

• Under prosecution or criminal investigation related to tax 

• Have already received relief for the same tax type period for year 2015 or 2016 

• Looking to get waiver for penalties which is already been paid 

• Active bankruptcy