Massachusetts tax amnesty runs through December 30, 2024

In brief

What happened?

The Massachusetts Department of Revenue (DOR) is administering a tax amnesty program from November 1 through December 30, 2024 for a wide variety of taxes and fees including corporate excise tax, financial institution excise tax, personal income tax, pass-through entity withholding, and sales and use tax. Under the amnesty, tax and interest must be paid, but penalties will be waived for returns due on or before December 31, 2024.  

All amnesty requests must be submitted electronically during this period. Tax returns and payments must be submitted to the DOR during this period, either electronically or, if sent by US mail, postmarked no later than 11:59 p.m. Eastern Standard Time on Monday, December 30, 2024. 

Why is it relevant? 

For the first time in almost nine years, Massachusetts is providing an amnesty program with penalty relief and a reduced look-back period for non-filers. The DOR’s amnesty program applies the amnesty to a broad range of taxes and fees and extends the amnesty to non-filers, taxpayers with an outstanding balance due, taxpayers currently under audit, and taxpayers filing amended returns to report previously unreported income.  

Actions to consider 

Taxpayers should consider the potential application of the amnesty to their particular facts, especially in light of the DOR’s decision to extend the amnesty to a broader range of tax types and taxpayer situations.