Updated - June 22, 2017
CategoryDescriptionDate Added
CorpWorking Draft TIR 17-XX: Non-U.S. Corporation with U.S. Income Exempt from U.S. Tax Pursuant to a Bilateral U.S. Income Tax Treaty6/21/17
CorpRedlined Version TIR 17-XX: Non-U.S. Corporation with U.S. Income Exempt from U.S. Tax Pursuant to a Bilateral U.S. Income Tax Treaty pdf format of Redlined Version TIR 17-XX: Restatement of TIR 10-16
AdminTIR 17-5: 2017 Supplemental Budget: Conforming Massachusetts Partnership and C Corporation Tax Return Filing Due Dates to Federal Due Dates5/31/17
NoticeLegal - Public Hearing, June 15, 20175/19/17
IncomeProposed Repeal 830 CMR 62.10.1 - Income Tax on Trusts and Estates5/19/17
CorpProposed Repeal 830 CMR 63.30.1 - Liabilities in Determining the Net Worth of Intangible Property Corporations5/19/17
Sales/UseLetter Ruling 17-1: Taxability of Charges Involving a Mobile Point of Sale Device Containing Pre-Loaded Software4/18/17
Admin830 CMR 62C.3.1 - Department of Revenue Public Written Statements4/7/17
Sales/Use830 CMR 64H.6.5 - Sales Tax on Meals4/7/17
Misc830 CMR 118.1 - Full Employment Program Credit4/7/17
Sales/UseDirective 17-1: Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use Tax4/3/17
AdminTIR 17-4: Interest Rate on Overpayments and Underpayments3/24/17
AdminTIR 17-3: Late-File Penalty Relief for Corporate Taxpayers Affected by Change in Federal Tax Return Due Dates3/2/17
Admin830 CMR 62C.26.1: Assessments3/2/17
Admin830 CMR 62C.26.2: Amended Returns3/2/17
Admin830 CMR 62C.30.1: Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate3/2/17
Admin830 CMR 62C.30A.1: Changes in Tax Due to Any Other United States or Canadian Jurisdiction3/2/17
Admin830 CMR 62C.33.1: Interest, Penalties, and Application of Payments3/2/17
Admin830 CMR 62C.37.1: Abatements3/2/17
Admin830 CMR 62C.50.1: Lien on Property3/2/17
CorpTIR 17-2: Massachusetts Corporation Excise Treatment of Offshore Investment Companies2/16/17
IncomeTIR 17-1: Individual Mandate Penalties for Tax Year 20172/3/17
Income/CorpTIR 16-15: Tax Provisions Included in An Act Relative to Job Creation and Workforce Development1/3/17