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Because of the delay in revising and printing federal tax forms that fishermen and farmers use to pay their yearly estimated tax due by January 15, the IRS will waive any underpayment penalty as long as they file and pay their taxes by April 15, 2013. MA DOR is following the IRS and will not penalize fishermen and farmers who file and pay by April 16, 2013.

The exception to the state penalty is explained on Form M-2210. If you qualify for this exception, be sure to enclose Form M-2210 with your tax return.  For more information, see IRS Notice 2013-5.

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Ann Dufresne is Communications Director at the Department of Revenue. She joined DOR in July 2012 after ten years in state goverment. She previously served as Communications Director for MassDOT Registry of Motor Vehicles and for Senate Presidents Therese Murray and Robert Travaglini.

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