Massachusetts recently adopted federal "check the box" entity classification rules. Under the previous rules, business entities, including certain partnerships, sometimes had different classifications for federal and state purposes. For tax years beginning on or after January 1, 2009, the filing status for business entities in Massachusetts must conform to their filing status for federal tax purposes. Please see Technical Information Releases 08-11 and 830 CMR 63.30.3 for more information.

Registration Information: Unincorporated entities that file as a corporation for federal tax purposes and that are not currently registered for corporate excise tax with DOR must register for corporate excise tax electronically via WebFile for Business. Irrespective of whether the entity is registered with DOR for other tax types, the entity must select "Register" at the WebFile for Business login page and when prompted, the option that reads " My business is not registered with the Massachusetts Department of Revenue…." should be selected. During the registration process, the entity must respond to the registration questions as if it were a corporation. Specifically, the entity must respond to the following registration questions as follows:

  • For "Reason for Applying", the entity must select "Other" and enter "Check the Box" in the space provided
  • For "Type of Organization that you are Registering", the entity must select "Corporation" as the response
  • For "Where was your business incorporated?", the entity must enter the state where it was organized
  • For "What was the date of incorporation?", the entity must enter the date that the entity was formed

NOTE: This registration process will not register an unincorporated entity as a corporation with the Office of the Secretary of the Commonwealth. This process will simply register the unincorporated entity for corporate excise tax with DOR.

TIR 08-11: An Act Relative to Tax Fairness and Business Competitiveness

CMR 63.30.3: Entity Classification under St. 2008, c. 173

As a business that is now treated for tax purposes as a corporation, you may be subject to an electronic return, extension and payment requirement. For more information see TIR 05-22. Payments and the filing of an extension can be electronically submitted using our once you are registered and have a user account. However, the filing of the corporate tax return can only be transmitted electronically using one of the approved software packages created by an approved software vendor.