This section contains forms, schedules and certificates for Massachusetts employers and trustee taxpayers. Be advised certain trustee taxpayers are required to file their returns and make their payments electronically. These requirements are outlined on the Business Tax Electronic Filing and Payment Requirements page and detailed in Technical Information Release (TIR) 04-30 .

WebFile for Business is available for taxpayers required to comply with the Department's electronic filing and payment mandates. This application is available 24-hours a day, 7-days a week and allows you to file returns, make payments, file wage reports, view payment histories and maintain their accounts securely, online. For more information, or to register to use this application, visit WebFile for Business.

For information on trustee tax and withholding tax requirements, please refer to A Guide to Withholding of Taxes on WagesA Guide to Sales and Use Tax , and A Guide to Sales Tax on Meals , or call the Department of Revenue's Customer Service Bureau at 617-887-MDOR or toll-free in Massachusetts at 800-392-6089.

Please note that all forms are in PDF format and require Adobe Acrobat Reader which can be downloaded for free.

Upon request, forms are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557.

Note: Certain Department of Revenue forms are considered "restricted" and therefore are not available via this website. If you cannot find the form you need in the list below, please check the restricted forms  page for further information.