Massachusetts taxpayers hoping to voluntarily disclose unpaid taxes without the imposition of costly penalties can now do so through the 2016 Massachusetts Tax Amnesty Program. The program will run for two months and is open to all individuals and businesses. In previous years, the program was only available to a particular type of taxpayer or a designated type of tax. The great thing about this year’s program is that it allows for a broader group of taxpayers to come forward and avail themselves of the benefits offered. Through the program, eligible taxpayers can file delinquent returns or amend prior tax filings. If the taxpayers comply with the requirements of the program, they will only pay the tax and interest owed as the tax penalties and any interest due on the penalties is waived. The taxpayer will also receive the benefit of a three-year look back period on unfiled returns. Amnesty return submissions will be accepted by the Massachusetts Department of Revenue through May 31, 2016.

If you have questions regarding the 2016 Massachusetts Tax Amnesty Program, please contact:

Kristina Rampl, Esq., Tax LL.M. Boston • Cambridge Direct: 617/500-6652 • Fax: 617/217-0813
Kristina@rampltaxlaw.com