Escape the Penalty Box!
April 1 – May 31, 2016

Now Is Your Chance to Save

MA TAX AMNESTY 2016 will be open to all individuals and businesses to catch up on back taxes and save on penalties.

  • File delinquent returns or amend prior tax filings.  
  • Pay only the tax and interest you owe. Tax penalties and any interest due on those penalties will be waived.
  • Benefit from a three-year limited lookback period.

It’s Easy to Participate

A simple online amnesty return will be available on this webpage starting April 1. DOR will calculate the interest for each tax period for you and provide the total amnesty balance due. You will submit an electronic payment for the balance due with your amnesty return.

How to Prepare

Review your records as soon as possible to be sure you have all the information you'll need. If you are an individual taxpayer, gather any W-2s, 1099s, and K-1s.You’ll need to have a Social Security number or a tax identification number for each individual listed on your return.

If you own a business, be sure you have a tax ID number and understand the taxes that would be generated from your business model, including sales tax, use tax, and employee withholding tax. Review and organize your books and records.

Who Is Eligible

Amnesty is available to any individual or business who has not currently registered with the Department of Revenue, who has not filed a tax return, or who has not reported the full amount of tax owed on a previously filed return for any tax return due on or before December 31, 2015. There are some exceptions.

Amnesty is not available to individuals or businesses who are or have been the subject of a tax-related criminal investigation or prosecution, who have previously filed a false or fraudulent return or statement, or who file a fraudulent amnesty return.

MA TAX AMNESTY 2016 does not cover existing tax liabilities. Additionally, any taxpayer who participated in the 2014 or 2015 tax amnesties conducted by DOR is not eligible for the same tax types or tax periods. 

Which Tax Types Are Eligible

All tax types administered by DOR are included, with the exception of Preferred Provider excise and those covered under the International Fuels Tax Agreement (IFTA ). 

Consequences after MA Tax Amnesty 2016

DOR’s new state-of-the-art integrated tax system will make it easier to identify those who have not complied with Massachusetts tax laws. Take advantage of the benefits of amnesty rather than risk greater consequences, such as: 

  • You may be assessed double the amount of tax due and other penalties.
  • You’ll lose the limited lookback period. There is no statute of limitations on unfiled returns.
  • You may risk a six-year lookback on a previously filed return if certain under-reporting criteria are identified.
  • You will face escalating enforcement efforts, including potential criminal prosecution.

For more information please contact Gosule, Butkus & Jesson, LLP.