Massachusetts Launching Tax Amnesty Program

Authorized by the fiscal year 2025 budget, the initiative will let taxpayers who are behind on their taxes settle their obligations and avoid penalties.

“I urge individuals and businesses to take this opportunity to voluntarily pay their back taxes and interest beginning November 1,” Geoffrey Snyder, commissioner of revenue for the state Department of Revenue, said in a press release. “The program is a significant step to help taxpayers come into compliance, including non-filers.”

Who Is Eligible?

The program is open to many taxpayers, including individuals, businesses, estates, and trusts. Taxpayers who meet the following criteria may benefit from the program, the press release says:

• Taxpayers with unfiled returns, underreported obligations, or existing tax liabilities 
• Taxpayers currently under audit that will result in a penalty assessment 
• Taxpayers with pending Resolution cases, pending cases with the Appellate Tax Board, and open Collection cases

Who Is Ineligible?

However, not all taxpayers will qualify for the program. The following groups are ineligible, the press release said:

• Taxpayers seeking a waiver of penalties related to assessments already paid
• Taxpayers seeking a refund of tax or a credit of an overpayment
• Taxpayers under tax-related criminal investigation or prosecution
• Taxpayers who received prior amnesty relief in 2015 or 2016 for the same tax type and period
• Taxpayers in active bankruptcy
• Taxpayers subject to a tax-related criminal investigation or prosecution
• Taxpayers who filed a false or fraudulent return, statement, or amnesty claim

The program’s purpose is to help those who want to voluntarily comply with their tax obligations. However, it will not help those attempting to circumvent the system through fraud or who have previously benefited from amnesty programs, the press release said.

How To Apply For Tax Amnesty

Taxpayers eligible for the program will receive an Amnesty Eligibility Letter from the state Department of Revenue. Once a taxpayer receives the letter, the taxpayer must complete the Amnesty Request form, which is scheduled to be available online starting November 1, 2024. It will be on the state Department of Revenue’s Massachusetts Tax Amnesty 2024 Program web page, the release said.

To receive approval, taxpayers must file outstanding tax returns for the specified periods and pay all taxes and interest due by December 30, 2024. If the state approves an application, it will waive all penalties and any associated interest on penalties will be waived, state officials say. However, if the state denies an application, interest and penalties will continue to accrue until the full balance is paid.

Further Information and Future Information