Updated - January 3, 2017
CategoryDescriptionDate Added
Income/CorpTIR 16-15: Tax Provisions Included in An Act Relative to Job Creation and Workforce Development1/3/17
CorpWorking Draft TIR 16-XX: Massachusetts Corporation Excise Treatment of Offshore Investment Companies12/20/16
NoticeLegal - Notice of Public Hearing, January 24, 201712/20/16
Local TaxesProposed Repealed 830 CMR 58.3.1 - Qualifications of Assessors12/20/16
AdminProposed Amendment 830 CMR 62C.3.1 - Department of Revenue Public Written Statements12/20/16
AdminProposed Repealed 830 CMR 62C.3.2 - Letter Rulings12/20/16
AdminProposed Repealed 830 CMR 62C.37A.1 - Settlement of Tax Liabilities12/20/16
AdminProposed Amendment 830 CMR 63.42.1 - Section 42 Method of Apportionment12/20/16
Sales/UseProposed Amendment 830 CMR 64H.6.5 -<strong> </strong>Sales Tax on Meals12/20/16
Sales/UseProposed Repealed 830 CMR 64H.6.6 - Meals Furnished to Organizations of Elderly Persons or Organizations of Elderly or Handicapped Persons Residing in a Qualifying Housing Project12/20/16
Full Employment ProgramProposed Amendment 830 CMR 118.1 - Full Employment Program Credit12/20/16
NoticeLegal - Notice of Public Hearing, January 19, 201712/19/16
AdminProposed Amendment 830 CMR 62C.26.1 - Assessments12/19/16
AdminProposed Amendment 830 CMR 62C.26.2 - Amended Returns12/19/16
AdminProposed Amendment 62C.30.1 - Changes in Federal Taxable Income, Federal Taxable Credits or Federal Taxable Estate12/19/16
AdminProposed Amendment 62C.30A.1 - Changes in Tax Due to Any Other United States or Canadian Jurisdiction12/19/16
AdminProposed Amendment 62C.33.1 - Interest, Penalties, and Application of Payments12/19/16
AdminProposed Amendment 62C.37.1 - Abatements12/19/16
AdminProposed Amendment 62C.50.1 - Lien on Property12/19/16
Income830 CMR 62.3.1 - Rent Deduction12/16/16
Income830 CMR 62.6.1 - Residential Energy Credit12/16/16
Admin830 CMR 62C.21.1 - Confidentiality of Tax Information12/16/16
Corp830 CMR 63.38.8 - Apportionment of Income of Pipeline Companies12/16/16
Corp830 CMR 63.38.10 - Apportionment of Income of Electric Industry12/16/16
Corp830 CMR 63.38T.1 - Taxation of Unrelated Business Income of Exempt Organizations12/16/16
Health Insurance830 CMR 111M.2.1 - Health Insurance Individual Mandate, Personal Income Tax Return Requirements12/16/16
AdminTIR 16-17: Interest Rate On Overpayments And Underpayments12/14/16
IncomeTIR 16-16: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 201712/14/16
AdminRedlined Version Emergency 830 CMR 62C.26.1 - Assessments pdf format of Emergency 830 CMR 62C.26.1: Assessments
12/6/16
AdminWord Version Emergency 830 CMR 62C.26.1 - Assessments12/6/16
AdminEmergency 830 CMR 62C.26.2 - Amended Returns12/6/16
AdminRedlined Version Emergency 830 CMR 62C.30.1 - Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate pdf format of Emergency 830 CMR 62C.30.1: Changes in Federal Taxable
12/6/16
AdminWord Version Emergency 830 CMR 62C.30.1 - Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate12/6/16
AdminRedlined Version Emergency 62C.30A.1 - Changes in Tax Due to Any Other United States or Canadian Jurisdiction pdf format of Emergency 830 CMR 62C.30A.1: Changes in Tax Due
12/6/16
AdminWord Version Emergency 62C.30A.1 - Changes in Tax Due to Any Other United States or Canadian Jurisdiction12/6/16
AdminRedlined Version Emergency 830 CMR 62C.37.1 - Abatements pdf format of Emergency 830 CMR 62C.37.1: Abatements
12/6/16
AdminWord Version Emergency 830 CMR 62C.37.1 - Abatements12/6/16
AdminTIR 16-13: Changes to the Amended Return Process Expanded to Most Tax Types12/5/16
AdminTIR 16-12: Purchasers Seeking a Refund of Sales/Use Tax under Power of Attorney from Vendor12/5/16
IncomeTIR 16-14: Decision of the Massachusetts Supreme Judicial Court in Bank of America, N.A., v. Commissioner of Revenue11/29/16
Sales/UseLetter Ruling 16-3: Taxability of optional service contracts when purchased with taxable computer hardware11/22/16
AdminTIR 16-11: Consent to Extend the Time to Act on an Amended Return Treated as an Abatement Application11/17/16
AdminTIR 16-10: Simplified Extension Process for Individuals, Fiduciaries, Partnerships, and Estates11/16/16
Sales/UseLR 16-2: Sales of Pollution Control Equipment for use in the operation of an Electricity Generation and Distribution Plant11/8/16
AdminTIR 16-9: Expansion and Restatement of Electronic Filing and Payment Requirements11/3/16
Admin

Redlined Working Draft 830 CMR 62C.3.1 - Department of Revenue Public Written Statements pdf format of Redlined Working Draft 830 CMR 62C.3.1: PWS

Word Version Working Draft 830 CMR 62C.3.1 - Department of Revenue Public Written Statements

10/21/16
Sales/Use10/14/16
Corp

Redlined Working Draft 830 CMR 63.42.1 - Section 42 Method Apportionment pdf format of 63.42.1: Section 42 Application

Word Version Working Draft 830 CMR 63.42.1 - Section 42 Method Apportionment

10/13/16
IncomeTIR 16-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older10/4/16
AdminTIR 16-7: Interest Rate on Overpayments and Underpayments9/15/16