Do you or your business have unpaid Massachusetts taxes? If so, you don’t want to miss out on Massachusetts Tax Amnesty 2024. Take advantage before December 30, 2024. Let’s dive into the details.

What is the Massachusetts Tax Amnesty Program?

The Massachusetts Department of Revenue is offering a tax amnesty program from November 1, 2024 through December 30, 2024, allowing eligible taxpayers penalty relief for outstanding tax liabilities.

What taxes are covered under the program?

Nearly 50 tax types are included in the program. View the full list here.

Some notable tax types covered under the program include:

• Corporate excise tax
• Inheritance tax
• Partnership income tax
• Pass-through entity withholding
• Personal income tax
• Sales and use tax
• Trust and estate tax

What taxpayers qualify for the relief?

The following taxpayers may qualify for the amnesty program if they:

• Have unpaid tax debts, unreported or underreported income, or unfiled tax returns
• Have open collection cases
• Are undergoing an audit for tax periods with returns due on or before December 31, 2024
• Are involved in unresolved cases or appeals with the tax board

Keep in mind, if taxpayers meet any of the following conditions, they do not qualify for the relief:

• Used the amnesty program in 2015 or 2016 for the same tax type and period
• Seek to waive penalties on taxes that have already been paid
• Requested a refund or credit for overpayment
• Are in the midst of a tax-related criminal investigation or prosecution
• Are currently undergoing bankruptcy proceedings

What if you’re a non-filer?

Under the amnesty program, eligible non-filers can benefit from a limited three-year look-back period.

Qualifying non-filers only need to submit returns which are due between January 1, 2022 and December 31, 2024. For example, a calendar year personal income taxpayer who has never filed a return in Massachusetts submits an Amnesty request for tax years 2021, 2022, and 2023. If this individual files the 2021, 2022 and 2023 Massachusetts individual income tax returns and pays the applicable tax and interest; the taxpayer will not be required to file personal income tax returns and pay taxes for years before the 2021 tax year.

Limited lookback would not apply if a non-filer has been contacted by the state regarding the unfiled returns. In addition, estate tax returns as well as trustee taxes (sales/use tax, withholding) are not eligible for the three-year look-back.

Do you qualify for the amnesty program? How can you participate?

Taxpayers who wish to participate in this tax amnesty program need to do ALL of the following by December 30, 2024 to be eligible:

1. Submit an Amnesty request through MassTaxConnect.
   1. Indicate the request is for a new tax liability. (required for non-filers only)
   2. Enter the total tax liability based on the return calculation (required for non-filers only)
2. Pay the total tax and interest due.
3. File all required returns.

Taxpayers currently under audit by the state should speak with auditors regarding the tax amnesty program. In addition, the state will send Amnesty Eligibility letters to taxpayers with an existing liability.