Filing and Payment Requirements
The schedules for filing returns and making payments, the types of tax returns and documents filed and the methods by which payments are made vary and are based largely on annual tax liabilities. Depending on your particular business situation, you may be required to use electronic methods to register, file tax returns and documents and/or make payments. For more information about the Department's electronic filing requirements, refer to Technical Information Releases 04-30 and 10-18.
Taxpayers who are required by the Department's mandates to use electronic means to register, file and make payments may use MassTaxConnect.
Please note: All businesses, regardless of whether they are required to file electronically, can use MassTaxConnect to file and/or pay any of the taxes accepted through the application. The business must have a valid Federal Identification number (FID) and register online with the Massachusetts Department of Revenue for the appropriate business taxes.
Additional electronic filing options are currently available to certain trustee taxpayers. Refer to Business Options: Electronic Filing and Payment Programs for additional information.
Many businesses that are not required to electronically file, and that have not elected to voluntarily participate, are sent preprinted forms. These forms are preprinted with the business name, address and identification number for all of the trustee tax types for which they are registered. Note: If a business' size qualifies it as an annual filer, they will not receive their forms until December of the year for which they are filing.
If you do not plan on using electronic filing, or in the case of tax types not currently eligible for electronic filing, the Department urges you to use your preprinted forms. This will facilitate accurate and timely processing of your returns by the Department. Blank tax returns are available from our Online Forms Index.
Taxpayers required by the Department's electronic filing mandates to submit payments using electronic means may do so either through ACH (Automated Clearing House) Debit or ACH Credit. You may refer to Electronic Payment Options for additional information, and to Technical Information Releases 04-30 and 10-18 for details on the Department's electronic payment requirements. Taxpayers who are not required to submit electronic payments, and do not wish to voluntarily participate in the electronic payment programs, may send paper checks.
If you have any questions, please contact the Customer Service Bureau at (617) 887-6367 or toll-free in Massachusetts at (800) 392-6089.