Ownership Changes
If you are a trustee taxpayer, a change of ownership, regardless of whether the organization's name remains the same, requires that:

1. the original owner use to cancel their tax registration(s) over the Internet;

and, that

2. the new owner register for any applicable taxes using WebFile for Business.

If you have questions about these procedures, call DOR's Customer Service Bureau at 617-887-6367 or toll-free in Massachusetts at 800-392-6089.

Organization Changes
If you are a trustee taxpayer, and the ownership of your organization is changing - for example, if your organization is a partnership changing over to a corporation - you must reregister for any applicable trustee taxes using .

Note: Taxpayers applying for new or additional trustee tax registrations must do so using WebFile for Business, and are required to file all returns and documents and make all payments electronically regardless of their annual tax liability.

For information about the Department's electronic filing requirements, refer to Technical Information Release (TIR) 04-30.