State Tax Amnesty Program Kicks Off for 300,000 Taxpayers on Labor Day

A state tax amnesty program kicks off on Labor Day, put into place by a provision in the 2015 state budget that allows penalties and late fees to be waived when back taxes are paid off by Halloween.

The program officially starts on Labor Day on Monday, Sept. 1 and is designed to encourage the payment of delinquent taxes by individuals and businesses, the state Department of Revenue said in an announcement about the program last week.

Tax amnesty notices will be mailed out to about 300,000 qualified delinquent taxpayers in early September, showing the tax and interest that is due along with the penalties that could be waived, according to the state Department of Revenue.

“Most people in Massachusetts do the right thing and pay their taxes to support critical government services,” said Commissioner Amy Pitter in the announcement. “This amnesty program provides those who are delinquent on their taxes the opportunity to pay their share without additional penalties.”

The amnesty applies to personal income tax and most non-corporate business taxes that were on the books before July 1, according to the DOR. Taxes that are included in the program include income tax, withholding tax, sales and use tax, meals tax, personal use tax and the cigarette excise tax.

Taxpayers that already had a payment agreement with the DOR before the amnesty period began will qualify, as will taxpayers with an appeal pending, according to the DOR.

Taxpayers who take part in the amnesty program will not be eligible for any tax amnesty program for the next 10 years.

The amnesty balance can be paid by credit card, personal check or online electronic payment from a checking or savings account.

All of the technical details of the program are available on the DOR’s website.

For further questions, call the DOR’s customer service at 617-887-6367 or toll-free in Massachusetts at 800-392-6089.