Administrative/Amnesty:
Massachusetts: New Release Addresses Amnesty Program that Runs through December 30 and Offers Potential 100% Penalty Waiver

Technical Information Release (TIR) 24-12: Amnesty Program for Taxpayers with Certain Tax Liabilities, Mass. Dept. of Rev. (11/1/24). The Massachusetts Department of Revenue (Department) posted a technical information release (TIR 24-12) addressing recently enacted legislation authorizing it to establish a tax amnesty program where qualifying participants potentially may receive a 100% waiver of underlying penalties [see H.B. 4800, signed by gov. 7/29/24, and State Tax Matters, Issue 2024-31, for more details on this legislation]. As previously announced [see State Tax Matters, Issue 2024-38, for details on this previous announcement], this amnesty program began on November 1, 2024 and runs through December 30, 2024. According to TIR 24-12, the program is open to individual and business taxpayers that meet listed eligibility requirements, and most Massachusetts tax types are eligible (e.g., personal income tax, corporate excise tax, and sales/use taxes). TIR 24-12 also explains that eligible taxpayers may “be able to file delinquent or amended returns, pay the outstanding tax and interest, and benefit from a waiver of most tax penalties,” and non-filers “may also benefit from a three-year look-back period.” Among the topics addressed in TIR 24-12 are the:

• Amnesty period and payment due date;
• Eligibility requirements – both taxpayers and tax types;
• General criteria of the amnesty program;
• Benefits of the amnesty program;
• Amnesty program procedures; and
• Exceptions to and limitations of the amnesty program.

Additional information about the amnesty program is available on the Department’s website , including answers to some frequently asked questions (FAQs). Please contact us with any questions.