The Commissioner intends to make conforming changes to the Pass-Through Entity Withholding Regulation, 830 CMR 62B.2.2.
Provide information regarding each member. (new section) A pass-through entity that is not exempt must file all returns electronically. Information must be filed for each member. As part of the electronically filed Schedule 3K-1 and SK-1 forms, the pass-through entity will be asked to provide information identifying the member as an individual resident or nonresident, trust or estate, S-corporation, corporation, etc. At the end of the Schedules 3K-1 and SK-1, the pass-through entity will indicate how the member is meeting the member's tax obligation. Space is provided to indicate amounts withheld or paid as part of a composite filing. Similar information is required on the Schedule 2K-1. No other annual schedule of information regarding members is required.
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