Massachusetts Taxpayers with overdue taxes now have an opportunity to come into compliance and save through the state’s new Tax Amnesty Program. This Program allows both individuals and businesses to settle back taxes while waiving most penalties.

Key Program Details

The Massachusetts Department of Revenue will begin accepting Amnesty applications on November 1, 2024, and continue to accept them until December 30, 2024. All tax periods with returns due before December 31, 2024, are eligible to participate.

The program is open to taxpayers with past due Massachusetts tax obligations as well as Non-Filers and First Time Filers. Special incentives, such as requiring Non-Filers to only file prior year tax returns (those due from January 1, 2022, forward) are included as part of the Amnesty Program. In exchange, the MDOR will waive most penalties and limit the look-back period to three years.

To participate, taxpayers must file an Amnesty Request and pay all tax and interest due by December 30, 2024. Taxpayers will also have until December 30, 2024 to file any required tax returns with the Department of Revenue.

Planning Ahead

Taxpayers with past due Massachusetts taxes should begin planning now. The tax attorneys at McLaughlinQuinn LLC specialize in helping clients resolve Massachusetts tax issues. Our team can assist you in determining your eligibility and ensuring your compliance with the Massachusetts Amnesty Program.

For more information on the Client Update, please contact Thomas P. Quinn, Esq. at (401) 421-5115, or Kristen Reilly Alberione, Esq., LL.M. at (401) 655-2201.