Form 84 - Instructions For Tax Form Installment printable pdf download

Form 84 Instructions

General Information

Application Prior to Assessment

The Department of Revenue is authorized to grant relief from a joint in-

If a taxpayer has received a Notice of Intent to Assess (NIA), this appli-

come tax liability under certain conditions. Relief can be granted where

cation must be received within 30 days following the issuance of the

a taxpayer and a spouse file a joint income tax return reporting a sub-

NIA. The applicant is entitled to a conference if one is requested within

stantial understatement of tax attributable to grossly erroneous items

this 30-day period. If a conference is requested, this application must

of one spouse if (1) the spouse requesting relief establishes that he or

be attached to the written request. Mail the completed Form 84, the

she did not know, and had no reason to know, that there was such a

NIA and all attachments to the return address as shown on the NIA.

substantial under statement; and (2) taking into account all facts and

Application After Assessment

circumstances of a case, it would be inequitable to hold the applicant

If a taxpayer has received a Notice of Assessment (NOA), this applica-

liable for the deficiency.

tion must be made by filing an Application for Abatement (Form ABT).

For further information refer to Regulation 830 CMR 62C.84.1 Spousal

The applicant must attach this application to Form ABT and enter in

Relief From Joint Income Tax Liability. This regulation is available by

line 6 of Form ABT, “see attached Form 84.” The applicant is entitled

calling the Rulings and Regulations Bureau at (617) 626-3250.

to a hearing if one is requested on either Form ABT or on a separate

written request. Form ABT is available online at mass.gov/dor. Mail the

Substantial Understatement

completed Form 84, Form ABT and all attachments to: Massachu-

To be considered substantial, the understated tax, excluding any inter-

setts Department of Revenue, PO Box 7058, Boston, MA 02204.

est and penalties, must exceed $200 where due to an item omitted

from gross income; or exceed $500 where due to a claim or claims of

Notice of Determination

deduction, exemption, credit or basis, for which there is no basis in

A written notice of determination will be issued to the applicant. A grant

fact or law.

of relief will only apply to the extent specified in the writ ten determina-

tion. The applicant remains jointly and severally li able for any amounts

Inequitable Liability

where relief is not granted. Also, the appli cant’s spouse remains liable

Whether it is inequitable to hold a person liable for a tax deficiency will

for the entire tax determined to be due. If the grant of relief was ob-

be determined by all the facts and circumstances of a case. Although

tained by false or fraudulent means, the grant of relief is void.

no single factor is controlling, consideration will be given to whether

the applicant significantly benefited from the substantial understate-

ment of tax.

Application for Relief

A taxpayer wishing to apply for relief must submit this form within the

time prescribed for challenging an assessment or a proposed assess-

ment under MGL Ch. 62C, sections 26 and 37. Applicants should at-

tach copies of any federal claim for relief, the federal determination, and

the federal tax return. Applicants should also submit any documents

or exhibits substantiating this application. The filing of this form will not

stay the collection of tax unless or until this application is approved. If

the application is ap proved, a refund of any resulting overpayment of

tax will be made to the applicant.

Form 84 - Instructions For Tax Form Installment

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