• Interest:
  If you fail to pay the tax when due, interest will be charged. For an explanation of how interest is compounded in Massachusetts, see TIR 92-6 or call the Customer Service Bureau at (617) 887-MDOR or toll-free, in Massachusetts at 1-800-392-6089.

• Penalty for Late Payment:
  The penalty for late payment is 1 /2 % per month (or fraction thereof) of the tax due, up to a maximum of 25%.

• Penalty for Failure to File:
  The penalty for failure to file a tax return by the due date is 1% per month (or fraction thereof) of the tax due, up to a maximum of 25%. If you were required to file a tax re-turn for income received in any prior year and you did not file, you must file for that prior year.

• Penalty for Protested ("Bad") Check:
  If your check is not honored by your bank because of in-sufficient funds or any other reason, a penalty may be added equal to 2% of the amount of the check or $10, whichever is greater (but no more than the amount of the check).

• Penalty for Failure to Report Federal Change:
  If the U.S. Internal Revenue Service changes your income for a prior year (generally through audit), file a Massachusetts Form CA-6, Application for Abatement/ Amended Return, together with any required schedules or additional payments within one year of the final federal determination, to avoid this penalty. This penalty is equal to 10% of the additional tax due or $100, whichever is smaller. If the change indicates a refund, file Form CA-6 within one year, including acceptance of an amended federal return by the Internal Revenue Service.

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