Massachusetts Tax Amnesty Offering Potential Penalty Waivers and Limited Lookback for Periods for Certain Eligible Taxpayers Begins November 1

The Massachusetts Department of Revenue has introduced a Tax Amnesty program for 2024, offering taxpayers a unique opportunity to resolve their tax liabilities with a 100% waiver on eligible penalties and potentially a limited lookback period for certain qualified taxpayers.  

This program will run from November 1 through December 30, 2024. 

Eligible Taxpayers 

 Eligible taxpayers include individuals, corporations, trusts, and estates with unfiled returns, underreported taxes, or unpaid assessments. Additionally, taxpayers currently under audit or involved in cases pending with the Appellate Tax Board may also apply. 

Additionally, certain non-filers may qualify for a limited lookback period. The limited lookback period applies separately to each tax type and will be available to eligible non-filers who:

1. Have not been previously contacted by DOR,  
2. Submit a timely Amnesty Request, and 
3. File all returns that were due from January 1, 2022, through December 31, 2024, with full payment of tax and interest.  

The following taxpayers do not qualify for the limited look-back:

• Non-filers who have already been contacted by the Massachusetts Department of Revenue about unfiled returns,  
• Taxpayers reporting trustee taxes (i.e., sales and use, meals, withholding, etc.) where the tax was collected but never remitted,
• Taxpayers filing estate tax returns. 

Note, however, some taxpayers will not qualify for the Amnesty program. They include those seeking penalty waivers for already-paid assessments, those under tax-related criminal investigation or prosecution, those who are in active bankruptcy, and/or those who received similar amnesty relief in 2015 or 2016 for the same tax type and period.  

Eligible Taxes 

The list of eligible taxes includes the typical personal income, pass-through entity, corporate excise, estate, and sales/use taxes. However, there is an extensive list of other eligible taxes, which includes alcohol, cigarette, fuel, and room occupancy taxes, among others. The list can be found at MA Tax Amnesty 2024 Eligible & Ineligible Account (Tax) Types | Mass.gov. 

How to Participate  

All Participants must submit an Amnesty Request by December 30, 2024, through the MassTaxConnect website starting November 1, 2024.  

Eligible taxpayers that have existing tax liabilities will receive an Amnesty Eligibility Letter from Department of Revenue (DOR). Taxpayers that need to file a new or amended return to report tax due may also participate.  

To qualify for penalty abatement, eligible taxpayers must:

• Submit an Amnesty Request on MassTaxConnect; 
• Pay all tax and interest included in the Amnesty Request; and 
• File all required returns with DOR by December 30, 2024  

This is an excellent opportunity to address outstanding Massachusetts tax liabilities.