Ryan J. McDonell, CPA, MSA, MSLT
Tax Manager
From November 1 to December 30, 2024, Massachusetts will waive penalties for certain taxpayers with outstanding taxes due by December 31, 2024, under the temporary Tax Amnesty program. Eligible taxpayers include individuals, corporations, trusts and estates who pay all tax and interest due and file all required returns by December 30. 
Tax liabilities eligible for the Amnesty program include:
- Unfiled tax returns
- Underreported tax
- Other unpaid income, excise, occupancy, and sales & use tax assessments
Taxpayers who are currently under audit or involved with a pending resolution, the appellate tax board, or collections may also participate in the program. However, taxpayers who participated in the Tax Amnesty program in 2015 or 2016 are not eligible, and penalties related to a tax that was already paid cannot be waived.
Interested taxpayers may submit an Amnesty Request through the MassTaxConnect website. Taxpayers with eligible existing tax liabilities will receive a letter from the Massachusetts Department of Revenue notifying them of eligibility.
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