E-File Information
Tax Year 2008
- Please read TIR 05-22 for information regarding Modified Electronic Filing Requirements for the 2008 filing season.
- DOR is requiring all commercial software vendors to make the Practitioner Identification Number (PTIN) or SSN a required field for all tax professionals who prepare returns for clients. Commencing with the 2006 filing season, the tax professional's PTIN or SSN information is required for all submissions of personal income tax returns. If your PTIN or SSN is omitted, the Department may not accept the returns. If you do not currently have a PTIN, you must apply with the Internal Revenue Service (IRS).
- DOR will offer payment warehousing/scheduling of payments for both bulk transmissions and individual transactions. Note: Warehousing is not an option for payments with an electronically filed corporate return.
- Starting with the 4th quarter 2009, responsibility for collecting wage reporting data has been transferred to the Division of Unemployment Assistance (DUA). Employers, including employers who do not have Unemployment Tax obligations, must file their Quarterly Wage Reports via DUA’s QUEST system beginning in January 2010. Visit www.mass.gov/dua/quest for more information.
Summary of Business Electronic Filing and Payment Requirements
FILING ENTITY | Must File Electronically |
Business Trustee Taxes |
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Businesses registering after 09/01/03 to file returns for wage withholding, room occupancy, or sales & use taxes | Return, payment with return, withheld amount |
Businesses with combined tax liability of $10,000 or more in preceding calendar year for wage withholding, room occupancy, and sales & use taxes | Return, amendment and abatement requests, payment with return, withheld amount |
Businesses filing returns for wage withholding, room occupancy, or sales & use taxes if no tax owed | Return |
Corporate Excise |
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Corporations with more than $100,000 in gross receipts or sales for tax years beginning 01/01/04. | Return, payment with return, estimated payment, extension and accompanying payment |
Corporations filing extension requests with payment of $5,000 or more | Extension and accompanying payment |
Financial institutions, insurance companies, public utilities with income of $100,000 or more (see TIR 04-30 for definitions of income) | Payment with return, estimated payment |
Partnerships, Fiduciaries, Pension Payers |
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Partnerships with either 25 or more partners, or $50,000 or more in gross income or ordinary loss; partnerships with $100,000 in gains or losses through sale of stock (see TIR 04-30 for definitions) | Return |
Fiduciaries with total Part A, Part B and Part C net taxable income of $50,000 or more | Payment with return, estimated payment, extension payment |
Pension payers filing Form M-945 and withholding income tax for payee | Return, payment with return, withheld amount |
Employers, Third Party Bulk Filers |
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Third party bulk filers (withhold and file for employers’ wage withholding obligation) | Return, payment with return, withheld amount |
Miscellaneous Taxes (Motor Fuels, Cigarettes) |
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Payers of more than $10,000 in motor fuels excise in preceding calendar year | Payment |
Cigarette stampers | Payment (unless stamps paid for at time of pick-up) |
You may also consult this chart (PDF) for a more detailed description of e-file mandates, including effective dates, return and payment filing methods for returns, estimated payments, and extensions.
Online Estimates
With proper authority you can file and pay your client's 1-ES using our Web Services for Income program. This system provides instant receipt of return and payment. In addition, you can view your client’s filing and payment history online to verify payments prior to filing to minimize delays in processing.
Recently Asked Questions
Q. Can an electronic payment be made using an investment account with check writing ability?
A. The banking industry routinely restricts third party ACH debits and credits to mutual fund accounts. Such entries are restricted against money market fund accounts for security reasons. Many banking entities suggest that individuals transfer funds to a deposit account and have the ACH debit applied against the deposit account.