Friday, August 1, 2014

Massachusetts DOR: Tax Amnesty Set for September, October 2014

The Massachusetts Department of Revenue has provided information about a tax amnesty program established in the state's fiscal 2015 budget (H 4242); the amnesty is set for September and October and notices will be mailed on September 2 to qualifying taxpayers.


What You Need to Know About the Tax Amnesty Program

A provision in the FY15 Massachusetts state budget establishes tax amnesty program for two consecutive months during the 2015 fiscal year for certain tax types.

What is this tax amnesty program?

When you don't pay your taxes in full when they are due, interest and a variety of penalties continue to be assessed until payment in full is received by the DOR. If you qualify for this tax amnesty and pay your taxes and interest in full, the Department will waive all associated penalties.

What are the dates for the tax amnesty program?

The tax amnesty will take place during the months of September and October, 2014.

How do I participate?

Tax amnesty notices showing the tax and interest due, along with the penalties to be waived, will be mailed on September 2, 2014 to taxpayers who qualify. If you pay the tax and interest shown on the bill on or before October 31, 2014, the Commonwealth will waive the unpaid penalties for the period. Please note that the amnesty only applies to assessments that were on the books prior to July 1, 2014.

What types of taxes are eligible?

The tax types that are eligible for this amnesty program include:

  • Boat and recreational vehicle sales tax
  • Cigarette, cigar and smoking tobacco excise
  • Convention Center Financing Fees (CCF) on rooms, parking and tours (applicable locations)
  • Club alcoholic beverage excise
  • Gasoline excise
  • Individual income tax
  • Materialman sales tax
  • Meals tax, including local option
  • Room occupancy excise, including local option
  • Sales and use tax
  • Special fuels excise

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