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Massachusetts Free Printable  for 2024 Massachusetts Application for Abatement

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Application for Abatement
Form ABT

Ovals must be filled in completely. Example: GO TO MASS.GOV/MASSTAXCONNECT TO FILE ONLINE FOR FASTER PROCESSING Massachusetts Form ABT Application for Abatement TAXPAYER NAME (IF BUSINESS, ENTER FULL LEGAL NAME) TYPE OF IDENTIFICATION NUMBER: SOCIAL SECURITY FEDERAL IDENTIFICATION SPOUSE’S NAME (if applicable) SPOUSE’s SOCIAL SECURITY NUMBER (if applicable) RESPONSIBLE PERSON (RP) NAME (if applicable) RP’s SOCIAL SECURITY NUMBER (if applicable) TAXPAYER E-MAIL ADDRESS (if applicable) LETTER ID NUMBER (if applicable) SPOUSE E-MAIL ADDRESS (if applicable) ADDRESS ACCOUNT ID NUMBER. NOTE: Enter Account ID Number without dashes. STATE CITY/TOWN/POST OFFICE Prerequisites for Filing an Application for Abatement ZIP + 4 If your address has changed since you last filed a return, fill in oval: You must meet three prerequisites (requirements) for an application for abatement to be valid. First, you must have filed the required return for the period stated on the application, unless you are claiming that no return is required or you are disputing a responsible person determination. Second, you must submit the application within the time limits described on page 3. Third, you must fully substantiate (document) the application. Note: Where a return is required to be filed electronically, any request for abatement with respect to that return should be filed electronically. Do not use this form to amend, change or correct your original filed return, or to report a federal change or change by another state. To make these changes you must file an amended return. Go to mass.gov/dor/amend for information about filing an amended return or reporting a federal change. 1. Are you filing to:    appeal penalties?    appeal an audit?    appeal a motor vehicle sales/use tax (see instr. on pg. 3)?       appeal a responsible person determination (see instr. on pg. 3)?  appeal a state-collected motor vehicle excise assessment?     other:________________________________________ 2. Tax type (select one):  personal income   withholding   sales/use    sales tax on meals   rooms    corporate excise     corporate combined excise  fiduciary    motor vehicle sales/use    pass-through entity withholding   IFTA     state-collected motor vehicle excise   cigar/tobacco   estate    individual use    non-stamped cigarette excise   other (see instr. on pg. 3):_____________________________ 3. List the tax period(s) and amount(s) included in this abatement claim (if more than 12 periods, file online at mass.gov/MassTaxConnect): Tax period(s) Amount Tax period(s) Amount MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 MM D D Y Y Y Y 0 0 4. Fill in oval if you would like a hearing on your abatement claim with the Office of Appeals:    If we agree with your claim, no hearing will be necessary. Explanation of Issues Involved in Request 5. State the issues involved, including all facts and relevant statutory references. Attach additional statements to fully explain the issues if necessary and include documentation to substantiate your request. Note: Your application for abatement may be denied if all the information DOR needs to make a decision on your request is not provided with this application. __________________________________________________________________________________________________________________________ __________________________________________________________________________________________________________________________ __________________________________________________________________________________________________________________________ BE SURE TO COMPLETE PAGE 2. REV 8/22 FORM ABT, PAGE 2 Taxpayer or Responsible Person Consent By filing this application for abatement, the taxpayer or responsible person gives consent for the Commissioner of Revenue to act on the application after six months from the date of filing pursuant to MGL ch 58A, § 6. You may withdraw your consent at any time. If you do not consent to allow more than six months, the application for abatement is deemed denied (1) six months from the date of filing or (2) the date consent is withdrawn, whichever is later. If you choose not to consent, fill in oval  Sign here. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information herein is true, correct and complete. Signature of taxpayer or responsible person Signature of spouse (if applicable) Name of taxpayer or responsible person (print) Date Daytime phone number Name of contact person Phone number of contact person E-mail address of contact person Preparer’s signature and attestation. (Fill in oval ) I attest that I prepared this form, and that the statements contained herein, including information furnished to me by the taxpayer, are true and correct to the best of my knowledge, information and belief. Signature of preparer (if representing taxpayer, complete Power of Attorney below) Preparer's title Date Power of Attorney. (Fill in oval ) I, the undersigned taxpayer or responsible person shown on this application, hereby appoint the following individual(s) as attorney(s)-in-fact to represent the taxpayer(s) before any office of the Massachusetts Department of Revenue for the specified tax period(s). Signature of attorney-in-fact Name of attorney-in-fact (print) PTIN Phone number E-mail address of attorney-in-fact Address City/Town State Zip The attorney(s)-in-fact is authorized, subject to limitations set forth below or to revocation, to receive confidential information and to perform any and all acts that the taxpayer(s) can perform with respect to the above-specified tax matters. The authority does not include the power to substitute another representative (unless specifically added below) or to receive refund checks. Attorney-in-fact is not authorized to: Signature of taxpayer or responsible person Signature of spouse (if applicable) Signature of attorney-in-fact File online at mass.gov/masstaxconnect or Mail to Massachusetts Department of Revenue, PO Box 7058, Boston, MA 02204. Form ABT Instructions Instructions Taxpayer Information. Use a separate Form ABT for each location and account. The Letter ID number and Account ID number will help us understand your appeal. The Letter ID, beginning with L, can be found in the top right-hand corner of most DOR notices. The Account ID number might be found in the top right-hand corner of a notice or in the text of the notice. It can also be found on MassTaxConnect, and you can file there as well under “File an Appeal.” The Account ID number looks like XXX-12345678-999 where the XXX represents three alphabet letters and the rest are digits. Note: Enter the Account ID number on Form ABT without dashes. An Account ID is required except for Motor Vehicle Sales Tax and Deeds Excise appeals. If you are appealing a responsible person determination, see section below. Line 1. Use this form to appeal an audit assessment; request waiver of penalties; request innocent spouse relief; challenge a responsible person determination; or request an abatement of motor vehicle excise or motor vehicle sales or use tax billed by DOR. Do not use this form to amend, change or correct your original filed return, or to report a federal change or change by another state. To make these changes you must file an amended return. Go to mass.gov/dor/amend for information about filing an amended return or reporting a federal change. Line 2. Choose only one tax type. If appealing more than one tax type, file a separate Form ABT for each one. If your tax type is not listed, choose "Other," which includes but is not limited to alcoholic beverage excise, sales tax on telecommunication services, and pass-through entity excise. Line 3. If you have more than 12 tax periods in this abatement claim, file online at mass.gov/MassTaxConnect. Line 5. Explain why you are requesting an abatement and attach all information necessary to support your claim. Be sure to attach Form 84, Application for Relief From Joint Income Tax Liability, if requesting innocent spouse relief. You can find guidance about appropriate documentation in DOR’s online Tax Guides at mass.gov/dor or call us at (617) 887-MDOR or toll-free in Massachusetts 1-800-392-6089. Time limits: You must submit your application for abatement to DOR within the time limits provided in MGL ch 62C, § 37. Generally, this means: a. Within three years from the date of the filing of the return (or within three years from the due date, if the return was filed before the due date). b. Within two years from the date the tax was assessed or deemed to be assessed; c. Within one year from the date the tax was paid; d. Within two years of DOR’s determination of a responsible person’s liability; e. Within any agreed-upon extension of time for assessment of taxes under MGL ch 62C, § 27. Note: For an Application for Relief from Joint Income Tax Liability, review the time limits for filing under MGL ch 62C, § 84. Additional information To give DOR permission to discuss this application with someone other than you, complete the Power of Attorney section. Interest and, in some cases, penalties will accrue on any unpaid amounts. Although collection activity will generally be suspended during the appeal process, you may wish to pay the amount you are appealing to stop the accrual of interest and penalties. Note: In some cases DOR is allowed to abate penalties, but is not generally allowed to abate interest. If the abatement is approved after the assessment has been paid, a refund, with applicable interest, will be issued. To request settlement consideration, submit Form DR-1, Office of Appeals Form, with this application for abatement. See AP 628 at mass.gov/dor/ appeals. Important Information if Appealing Tax on a Motor Vehicle Are you appealing the amount of sales tax paid when registering a motor vehicle? The Registry of Motor Vehicles (RMV) and Department of Revenue (DOR) must follow Massachusetts law in determining the amount of sales tax to be paid. The amount must be the higher of the National Automobile Dealers Association (NADA) value of the vehicle as published in the Used Car Guide as “clean trade-in” value or actual price paid for the vehicle. The condition of the car has no additional impact on how the sales tax is determined. When should I appeal the amount of motor vehicle sales or use tax? If the sales tax charged was incorrectly calculated for the motor vehicle purchased or if the sales tax charged was on a motor vehicle that you believe should have been an exempt transfer or purchase. For example, if the NADA “clean trade-in” value used in the calculation was not specifically for the car you purchased. Or, if the actual price paid for the vehicle, as used in the calculation, was an incorrect amount. Those are good reasons to appeal the sales tax. What if I think the NADA value is too high based on the condition of the car? Massachusetts law requires the RMV to use the higher of the NADA value or the purchase price in determining the sales tax. The Department of Revenue cannot take the condition of the vehicle into account when considering an abatement request. If the NADA value is higher than the purchase price, the NADA value must be used, regardless of the vehicle’s condition. DOR will not allow a different value. Rescission or cancellation of sale If the abatement request is related to a rescission of sale, attach copies of: • Bill of sale; • Paperwork from the RMV reflecting sales tax paid, charges for the title, and registration fee; • Registration; and • Completed Form MV-AB2, Affidavit – Rescission of Sale of a Motor Vehicle. Important information if appealing a responsible person determination • Taxpayer Name – enter the responsible person’s name. • Taxpayer ID – enter the responsible person’s Social Security number. • Responsible Person (RP) Name and RP Social Security number – enter the responsible person’s name and Social Security number again. • Account ID Number is the Account ID for the business tax liability for the responsible person determination. • In Line 1, fill in the bubble for “appeal a responsible person determination.” • In Line 2, fill in the bubble for the tax type of the business tax liability for the responsible person determination.
Extracted from PDF file 2023-massachusetts-form-abt.pdf, last modified September 2022

More about the Massachusetts Form ABT Individual Income Tax TY 2023

You must meet three prerequisites (requirements) for an application for abatement to be valid. First, you must have filed the required return for the period stated on the application, unless you are claiming that no return is required or you are disputing a responsible person determination. Second, you must fully substantiate (document) the application. Third, you must submit the application within the time limits described on page 2.

We last updated the Application for Abatement in January 2024, so this is the latest version of Form ABT, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ABT directly from TaxFormFinder. You can print other Massachusetts tax forms here.

Other Massachusetts Individual Income Tax Forms:

TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1 Resident Income Tax Return
Form 1-NR/PY Nonresident or Part-Year Resident Income Tax Return
Form 1-ES Instructions Estimated Income Tax Forms & Instructions
Form M-4868 Application for Automatic Six-Month Extension of Time to File Massachusetts Income Tax Return
Form 1 Instructions Individual Income Tax Instructions

Download all MA tax forms View all 127 Massachusetts Income Tax Forms


Form Sources:

Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form ABT from the Department of Revenue in January 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Massachusetts Form ABT

We have a total of seven past-year versions of Form ABT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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