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State & Local Taxation

Brief Window for MassachusettsTax Amnesty

Wayne Berkowitz, CPA, J.D. LL.M. 09.29.2014 | eVisor

The Massachusetts Department of Revenue has instituted a limited two-month Tax Amnesty Program during the months of September and October, 2014.  Eligible taxpayers can resolve outstanding liabilities by paying only the tax and interest owed.  The Department will waive all associated penalties.

Taxpayers with unpaid and self-assessed tax liabilities stated on a bill issued by the Commissioner on or before July 1, 2014, or taxpayers previously assessed a tax liability by the Commissioner on or before July 1, 2014, are eligible to participate. Eligible tax types include personal income tax and most non-corporate business taxes.  For a complete list of eligible tax types, click here

Beginning September 1, 2014, qualifying taxpayers began receiving Tax Amnesty Notices indicating the applicable tax period(s).  Taxpayers must pay the “Amnesty Balance Due” in full for each tax period listed on the notice by October 31, 2014.  If the tax and interest due are paid in full, the unpaid penalties, along with any interest associated with such penalties, will be waived.  The pardoned amount will be reflected on the notice as an “Amnesty Savings.”

Tax payments can be made through the Department’s Web Services for Income application, Web File for Business application, or in the form of a check or money order made payable to the Commonwealth of Massachusetts.  Taxpayers should include the bill number from the “Tax Amnesty Notice” with their payment.

If you believe you are eligible, but have not received a Tax Amnesty Notice, please contact your Berdon advisor or Wayne Berkowitz at 212.331.7465 |


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