The DMA Way

Massachusetts 2016 Amnesty Program

by DMA Staff | Jan 22, 2016

This will be the third year in a row that Massachusetts is offering an amnesty program. The prior two amnesty programs were rather limited, but this amnesty program seems to provide some key advantages such as:

  • Amnesty program open to both businesses and individuals as well as to most tax types. There are some limitations as outlined in the attachment.
  • Amnesty is available for those not currently registered in Massachusetts as well as those who may have under reported their tax liability on prior MA returns. Those who have filed fraudulent returns in the past will not be eligible.
  • All penalties will be removed as well as any interest associated with those penalties.
  • Look back will be limited to 3 years. 
  • Amnesty can be filed online.
  • Amnesty program runs from April 1, 2016  through May 31, 2016.
  • Amnesty covers all tax periods through December 31, 2015.

Anyone not taking advantage of the amnesty and later identified by the MA DOR as having a tax liability may face the following:

  • Assessed double the amount of tax due and other penalties.
  • Lose limited lookback period.
  • Possible criminal prosecution.

This is a great opportunity for any businesses who believe they have nexus in Massachusetts and are not currently registered or who are currently registered, but believe they may have under reported.

Please do not hesitate to contact your local DMA office should you have specific questions or requests.

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