Massachusetts Application for Abatement

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.