ABT: Application for Abatement (2025)

Massachusetts · Massachusetts DOR · Used for tax years 2025

Massachusetts Form ABT is an application for abatement used to appeal certain tax assessments or determinations and request penalty waivers or innocent spouse relief. It identifies the tax type, periods and amounts disputed, and explains the reasons for the request with supportin

Who files this form

Use Form ABT to:

  • Appeal an audit assessment.
  • Request a waiver of penalties.
  • Request innocent spouse relief.
  • Challenge a responsible person determination.
  • Request an abatement of motor vehicle excise or motor vehicle sales or use tax billed by DOR.

For your application to be valid, you must have filed the required return for the period, unless you claim no return is required or you are disputing a responsible person determination. You must also apply within the applicable time limits and fully document your claim.

Do not use Form ABT to correct an original return or report a federal change or a change by another state. Those changes require an amended return.

What you'll need

Gather your taxpayer identification information, the tax periods and amounts you are appealing, and all documents supporting your claim. Include an explanation of the issues, facts, and relevant statutory references. Attach extra statements if needed.

Have your DOR notice available for the Letter ID and Account ID. You can also find the Account ID on MassTaxConnect. An Account ID is required except for Motor Vehicle Sales Tax and Deeds Excise appeals.

Depending on your request, also include:

  • Innocent spouse relief: Form 84, Application for Relief From Joint Income Tax Liability.
  • Settlement consideration: Form DR-1, Office of Appeals Form.
  • Rescission of a motor vehicle sale: Copies of the bill of sale, RMV paperwork showing sales tax paid and title and registration charges, the registration, and completed Form MV-AB2, Affidavit – Rescission of Sale of a Motor Vehicle.

How to file

File online

Go to mass.gov/MassTaxConnect and use “File an Appeal.” The form recommends online filing for faster processing.

If your claim covers more than 12 tax periods, file online. If the return must be filed electronically, the related abatement request should also be filed electronically.

File by mail

Mail the application to:

Massachusetts Department of Revenue

PO Box 7058

Boston, MA 02204

Complete the application

  • Use a separate Form ABT for each location and account, and for each tax type.
  • Identify the reason for your appeal, select one tax type, and list the tax periods and amounts.
  • Explain your claim and attach supporting documents.
  • Complete page 2, including the taxpayer or responsible person signature and the spouse’s signature if applicable.
  • If your address has changed since your last return, fill in the address-change oval.

For a responsible person appeal, enter that person’s name and Social Security number in both the taxpayer fields and the responsible person fields. Use the Account ID and tax type for the business tax liability, and select “appeal a responsible person determination.”

Common mistakes

  • Using Form ABT to change a return. File an amended return instead to correct an original return or report a federal or other-state change.
  • Leaving out supporting information. DOR may deny the application if it does not include all information needed for a decision.
  • Including dashes in the Account ID. Enter the number without dashes.
  • Choosing multiple tax types. Select only one and file a separate Form ABT for each additional tax type.
  • Listing more than 12 tax periods on paper. File online for claims covering more than 12 periods.
  • Skipping page 2 or leaving ovals partly filled. Complete page 2 and fill in ovals completely.

Questions people ask

Can I request a hearing?

Yes. Fill in the oval on line 4 to request a hearing with the Office of Appeals. If DOR agrees with your claim, no hearing is necessary.

Does an appeal stop interest and penalties?

No. Interest and, in some cases, penalties continue to accrue on unpaid amounts. Collection activity is generally suspended during the appeal. You may wish to pay the amount you are appealing to stop further interest and penalties. If the abatement is approved after payment, DOR will issue a refund with applicable interest.

Can someone else discuss my application with DOR?

Yes. Complete the Power of Attorney section to give DOR permission to discuss the application with someone other than you.

Can I appeal motor vehicle sales tax because the car was in poor condition?

DOR cannot consider the vehicle’s condition when reviewing an abatement request. The tax must be based on the higher of the NADA “clean trade-in” value or the actual purchase price. An incorrect calculation or a transfer or purchase you believe was exempt can be a reason to appeal.

Official sources

All versions of ABT