Massachusetts is providing a 60 day Tax Amnesty Program from November 1, 2024 to December 30, 2024. The Tax Amnesty Program will be open to individual and business taxpayers who meet certain eligibility requirements. Most tax types will be eligible, including sales/use tax. Eligible taxpayers will be able to file delinquent or amended returns, pay the outstanding tax and interest, and benefit from a waiver of most tax penalties. Non-filers may also benefit from a 3 year look-back period.
For more information on the program and how to apply please see the Tax Amnesty Program draft TIR or the Massachusetts Department of Revenue Tax Amnesty page.
