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Massachusetts extends altered process to file amended returns and abatement requests to most tax types

The Massachusetts Department of Revenue issued guidance in December 2016 detailing the extension of new procedures for filing amended returns and abatement applications to all tax types. Related regulations were finalized by the Department in late February. The Department had initially implemented the new process during 2015 for certain business tax types in conjunction with the implementation of MassTaxConnect (MTC), an online tax system. Effective December 5, 2016, the procedures apply to most taxes, including business, personal income, personal use, estate, and fiduciary income taxes. Notably, the process explicitly distinguishes between amended returns and abatement requests and eliminates the use of Form CA-6, Application for Abatement/Amended Returns. Additionally, the Department has provided guidance on the currently required procedures when seeking a refund of sales tax charged by a vendor.