This article was published by the IRS.
Dates to Remember
The Tax Amnesty 2024 program is open.
From November 1 to December 30, 2024, the Commonwealth of Massachusetts will waive most penalties for eligible taxpayers and non-filers who:
- Submit an Amnesty Request on MassTaxConnect
- Watch helpful Amnesty Request videos
- Pay all tax and interest included in the Amnesty Request
- File all required returns with DOR by December 30, 2024
Eligibility
To submit a Tax Amnesty Request, you must be eligible to participate in the program. Eligibility also includes:
The Who Is Not Eligible and Ineligible Account (Tax) Types sections spell out who can’t participate in the amnesty program.
You can also learn more about eligibility on the Tax Amnesty 2024 Frequently Asked Questions page.
Getting Ready
Look for helpful hints in the How to Prepare section if one of these scenarios applies to you:
- I received an Amnesty Eligibility Letter
- I am filing a new return to report a tax due
- I am filing an amended return to report a tax increase.
You can learn:
- How to submit your Amnesty Request (videos)
- How to e-file your income taxes
- What you need to e-file
Amnesty Request Process
Learn what you should do if one of these scenarios applies to you:
- Existing Liabilities
DOR will send an Amnesty Eligibility Letter to taxpayers with an existing tax liability, including liabilities resulting from a closed audit.
- Amended Returns
You underreported your tax liability on your original return and would like to request amnesty for the underreporting amount.
- Non-Filers and First-Time Filers
You determined that you were subject to Massachusetts taxation but failed to file a return.
- Taxpayers Under Audit
You have an open audit and must contact your assigned auditor at DOR to discuss amnesty.
To learn more about submitting an amnesty request, see:
- Amnesty Request Process frequently asked questions
- How to submit your Amnesty Request (videos)
Another Benefit
If DOR hasn’t previously contacted you, you can take advantage of the limited look-back period. To qualify, you must submit an Amnesty Request and file all returns due between January 1, 2022, and December 31, 2024, along with full payment of taxes and interest.
The Special Rules for Non-Filers section will help answer frequently asked questions about this benefit.
Tax Amnesty 2024 Resources: