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TIR 04-34: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2005
Personal Income Tax -
TIR 04-33: Interest Rate On Overpayments And Underpayments
Tax Administration -
TIR 04-32: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older
Personal Income Tax -
TIR 04-31: Interest Rate On Overpayments And Underpayments
Tax Administration -
TIR 04-30: Revised Electronic Filing Requirements
Tax Administration (TIR 04-30 replaces TIR 03-15, TIR 03-11, and TIR 02-22) -
TIR 04-29: Effect of Recent Legislation on the Corporate Excise Non-income Measure Calculation and the Declaration of Estimated Tax by Corporations
Corporate Excise -
TIR 04-28: Changes to Massachusetts Installment Sale Elections
Personal Income Tax -
TIR 04-27: Certain Administrative, Wage Reporting and Insurance Payment Changes Contained in Chapter 262 of the Acts of 2004
Admin/Misc/Wage Reporting -
TIR 04-26: Sales/Use Tax changes Contained in Chapter 262 of the Acts of 2004
Sales and Use Tax -
TIR: 04-25: Effect of Recent Legislation on the Personal Income Tax, Withholding of Tax, and the Declaration of Estimated Tax by Individuals
Personal Income Tax -
TIR 04-24: Amendment to G.L. c. 63, § 38N, DOR Certification of the Economic Opportunity Area Credit
Corporate Excise -
TIR 04-23: Changes in the Tax Treatment of Certain Estates and Trusts as a Result of Chapter 262 of the Acts of 2004
Personal Income Tax -
TIR 04-22: Recent Legislation that Impacts the Allocation and Apportionment of Income of Corporations and Other Taxpayers
Corporate Excise -
TIR 04-21: Statutory Changes Concerning the Taxation of Security Corporations and Nonresident Partners of Securities Partnerships
Corp Income -
TIR 04-20: Uniform Oil Response and Prevention Fee
Miscellaneous -
TIR 04-19: Jobs Incentive Payment
Tax Administration -
TIR 04-18: Ferry Service Embarkation Fees
Tax Administration -
TIR 04-17: Massachusetts Tax Issues Associated with Same-Sex Marriages
Personal Income Tax -
TIR 04-16: Interest Rate on Overpayments and Underpayments
Tax Administration -
TIR 04-15: Amendments To Massachusetts Corporate Excise Governing Domestic and Foreign Manufacturing Corporations and Research and Development Corporations
Corporate Excise -
TIR 04-14: The Massachusetts Sales Tax Holiday
Sales and Use Tax -
TIR 04-13: Change to Final Determination for Purposes of "Federal Change" Provision in G.L. c. 62C, § 30
Tax Administration -
TIR 04-12: Penalty for Failure to File, Report or Pay in the Prescribed Format
Tax Administration -
TIR 04-11: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
Personal Income Tax -
TIR 04-10: Recent legislation clarifying dividends that are ineligible for the dividends received deduction
Corporate Excise -
TIR 04-9: Diversified Savings and Loan Holding Companies are Generally Excluded from the Definition of Financial Institution
Corporate Excise -
TIR 04-8: Interest Rate on Overpayments and Underpayments
Tax Administration -
TIR 04-7: Changes to the Brownfields Credit and Investment Tax Credit Contained in Chapter 141 of the Acts of 2003
Corporate Excise -
TIR 04-6: Effect of the Federal Servicemembers Civil Relief Act (P.L. 108-189) on Massachusetts Nonresidents with Military Compensation
Personal Income Tax -
TIR 04-5: Massachusetts Income Tax Filing Extensions for Military Personnel in a Combat Zone
Personal Income Tax -
TIR 04-4: Taxation of LLCs under St. 2003, c. 26, § 204
Corporate Excise -
TIR 04-3: New Limitations on Payment of Refunds Claimed on Late Filed Returns
Tax Administration -
TIR 04-2: Ferry Service Embarkation Fees
Sales and Use Tax -
TIR 04-1: Interest Rate on Overpayments and Underpayments
Tax Administration