Massachusetts recently adopted federal "check the box" entity classification rules. 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 must register for corporate excise tax via MassTaxConnect. The entity must select "Register a New Business" at the MassTaxConnect login page. During the registration process, the entity must respond to the registration questions as if it were a corporation. Specifically, the entity must enter the following in their registration:

  • The entity must select "Corporate Excise" as an account type they would like to register
  • The entity must enter the state where it was organized
  • For "Business Start Date," 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 MassTaxConnect 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.