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.
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.