2009 Releases

TIR 09-25: Individual Mandate Penalties for Tax Year 2010

Personal Income Tax
TIR 09-24: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 09-23: Effect of the Military Spouses Residency Relief Act

Personal Income Tax
TIR 09-22: Accounting for Tax-Free Earnings and Profits of Entities Formerly Taxed as Corporate Trusts

Income/Corp
TIR 09-21: Certain Personal Income Tax and Corporate Excise Changes in the Fiscal Year 2010 Budget Legislation

Corp/Income
TIR 09-20: Payment of Sales and Use Tax on Low Speed Vehicles and Limited Use Vehicles

Sales and Use Tax
TIR 09-19: IRS Voluntary Disclosure Initiative Regarding Unreported Offshore Accounts or Assets

Tax Administration
TIR 09-18: Corporate Combined Groups, Composite Filers, and Certain Pass-Through Entities Must File Returns Electronically

Tax Administration
TIR 09-17: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 09-16: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older

Personal Income Tax
TIR 09-15: Massachusetts Personal Income Tax Treatment of Certain Criminally Fraudulent Investment Arrangements

Personal Income Tax
TIR 09-14: Taxation of Direct Broadcast Satellite Service

Miscellaneous
TIR 09-13: Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase

Sales/Use/Room Occupancy
TIR 09-12: Reporting Rules for Quarterly and Annual Filers after Rate Changes in the Sales/Use Taxes

Sales and Use Tax
TIR 09-11: Change in Rate, Scope, and Computation of Sales/Use Taxes

Sales and Use Tax
TIR 09-10: Modification of TIR 08-18, Regarding Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12 as modified by St. 2008, c. 129

Tax Administration
TIR 09-9: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 09-8: Claiming the FAS 109 Deduction for Publicly Traded Companies

Corporate Excise
TIR 09-7: Look-Back Policy Applicable to Certain Corporations and Financial Institutions Failing to File Tax Returns

Corporate Excise
TIR 09-6: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 09-5: Payments of Estimated Tax by Business Corporations Participating in Combined Reporting under Amended G.L. c. 63, s. 32B for the First Taxable Year Beginning on or after January 1, 2009

Corporate Excise
TIR 09-4: An Act Relative to Clean Energy Biofuels; Gas Tax Exemption for Eligible Cellulosic Biofuels

Gasoline/Misc
TIR 09-3: Limited Amnesty Program For Individual Taxpayers With Existing Tax Liabilities

Tax Administration
TIR 09-2: Voluntary Disclosure of Employee Misclassification or Non-filing with Respect to Withholding or Wage and Information Returns

Admin/Withholding
TIR 09-1: Individual Mandate Penalties for Tax Year 2009 (Updated)

Personal Income Tax

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2009 Releases