Amnesty for Massachusetts Non-Filers Might Occur in 2016

Taxpayers who failed to file their Massachusetts income tax returns, or who underreported their income, might be given a two-month window in April and May 2016 to enter into a tax amnesty program.  The program is still in the planning stages.  It has not yet received final approval, and details have not yet been released.

The Massachusetts Department of Revenue (DOR) announced on October 28, 2015 that they are planning a possible amnesty program.   The following details appeared at the end of TIR 15-12:

  1. Non-Filer Tax Amnesty Program 

    The Act allows the Commissioner to establish a two month tax amnesty program within fiscal year 2016 for the failure to file or timely file a return, or timely pay a tax liability.  The Department anticipates that the amnesty program will focus primarily on taxpayers who have failed to file returns.  The Department will provide guidance on the amnesty program in a subsequent public written statement.

The amnesty program would likely occur in April and May of 2016, according to knowledgeable representatives of the Massachusetts Department of Revenue who spoke at a meeting of the Massachusetts Taxpayers Foundation in Newton, MA on October 23, 2015.  These officials also announced that the amnesty might include, in addition to nonfilers, taxpayers who voluntarily come forward and report additional liability owed to the Commonwealth of Massachusetts.


TIR 15-12.

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