**NOTE: THIS DEADLINE ONLY APPLIES TO YOU IF YOU RENT YOUR PROPERTY FOR 14 DAYS OR LESS PER CALENDAR YEAR.**
JANUARY 15TH
IMPORTANT DEADLINE IF YOU RENT FOR 14 DAYS OR LESS PER CALENDAR YEAR TO DECLARE OR RENEW THE 14 DAY TAX EXEMPTION.
No matter how many days your property is available for rent each year, you must register with the Massachusetts Department of Revenue (DOR) using MassTaxConnect. However, if your property is rented for 14 days or less in a calendar year, you are not required to collect any tax.
If that exception applies to you, you must inform the DOR and our office at the time of registration that you will not be renting out your property for more than 14 days.
The 14-day-exception is determined on a per-property basis every year. The deadline for claiming the exemption for each calendar year is January 15 of the year claiming the exemption.
If during the calendar year, you exceed 14 days of rentals, you will be responsible for paying the taxes that should have been collected for the first 14 days.
How to Claim or Renew a 14-day rental exemption:
The exemption renewal process must be completed no later than January 15 of the calendar year claiming the exemption. NOTE: If you do not claim or renew the exemption with the Mass DOR by January 15th, all leases will be taxable even if you only rent for 14 days.
Online Instructions:
- Log in to MassTaxConnect.- Select the Room Occupancy Consolidated Account.
- Select Property List.
- Select Manage next to a property that qualifies for the exemption.
- Select Renew then Next.
- Select Submit to claim your exemption.
For additional information: https://www.mass.gov/info-details/room-occupancy-excise-tax
