Massachusetts issues guidance on 2016 amnesty program

The Massachusetts Department of Revenue has issued guidance on the 2016 amnesty program and how to apply for amnesty electronically. An online amnesty return will be available on the Department of Revenue (DOR) website starting April 1, 2016, and will continue through May 31, 2016. Amnesty is available to any individual or business who has not currently registered with the Department of Revenue, who has not filed a tax return, or who has not reported the full amount of tax owed on a previously filed return for any tax return due on or before December 31, 2015. However, amnesty is not available to individuals or businesses who are or have been the subject of a tax-related criminal investigation or prosecution, who have previously filed a false or fraudulent return or statement, or who file a fraudulent amnesty return. In addition, the 2016 amnesty program does not cover existing tax liabilities. Additionally, any taxpayer who participated in the 2014 or 2015 tax amnesties conducted by DOR is not eligible for the same tax types or tax periods. (Release, Massachusetts Department of Revenue, , January 18, 2016.)

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