- Please read TIRs 04-30 and 05-22 for basic information regarding Electronic Filing Requirements. Other information regarding electronic filing and payment requirements may be found in TIRs 09-18 , 10-18 , & 11-13 and DDs 07-02 , 09-08 , and 09-09 .
- DOR is requiring all commercial software vendors to make the Practitioner Identification Number (PTIN) or SSN a required field for all tax professionals who prepare returns for clients. Commencing with the 2006 filing season, the tax professional's PTIN or SSN information is required for all submissions of personal income tax returns. If your PTIN or SSN is omitted, the Department may not accept the returns. If you do not currently have a PTIN, you must apply with the Internal Revenue Service (IRS).
- DOR will offer payment warehousing/scheduling of payments for both bulk transmissions and individual transactions. Note: Warehousing is not an option for payments with an electronically filed corporate return.
- Starting with the 4th quarter 2009, responsibility for collecting wage reporting data has been transferred to the Department of Unemployment Assistance (DUA). Employers, including employers who do not have Unemployment Tax obligations, must file their Quarterly Wage Reports via DUA's QUEST system beginning in January 2010. Visit www.mass.gov/uima for more information.
Summary of Business Electronic Filing and Payment Requirements
|FILING ENTITY||Must File Electronically|
|Business Trustee Taxes|
|Businesses registering after 09/01/03 to file returns for wage withholding, room occupancy, or sales & use taxes (including sales tax on meals and telecommunications services)||Return, payment with return, withheld amount|
|Businesses with combined tax liability of $5,000 or more for wage withholding, room occupancy, and sales & use taxes (including sales tax on meals and telecommunications services), or that previously met an electronic filing threshold||Return, amendment and abatement requests, payment with return, withheld amount|
|Businesses filing returns for wage withholding, room occupancy, or sales & use taxes (including sales tax on meals and telecommunications services) if no tax owed||Return|
|Corporations with more than $100,000 in gross receipts or sales or that previously met an electronic filing threshold; S corporations with gross income over $100,000||Return, payment with return, estimated payment, extension and accompanying payment|
|Corporations filing extension requests with payment of $5,000 or more||Extension and accompanying payment|
|Financial institutions, insurance companies, public utilities with income of $100,000 or more (see TIR 04-30 for definitions of income)||Payment with return, estimated payment|
|Corporate Combined Groups|
|Principal reporting corporation on behalf of taxpayer members of a combined group||Return (no paper option), payment with return, amended returns if increase or no change in tax, extension requests|
|Partnerships, Fiduciaries, Pension Payers|
|Partnerships with either 25 or more partners, or $50,000 or more in gross income or ordinary loss; partnerships with $100,000 in gains or losses through sale of stock (see TIR 04-30 for definitions)||Return|
|Fiduciaries with total Part A, Part B and Part C net taxable income of $50,000 or more||Payment with return, estimated payment|
|Pension payers filing Form M-945 and withholding income tax for payee||Return, payment with return, withheld amount|
|Composite returns on behalf of individual non-resident members||Return (no paper option), estimated payments, extension requests|
|Pass-Through Entities (defined in 830 CMR 62B.2.2)|
|Pass-through entities with members other than resident individuals or with members receiving distributive share for which withholding or estimated taxes have been paid||Return, extension requests, amended returns (for S corps, amended returns only if increase or no change in tax)|
|Employers, Third Party Bulk Filers, Other Payers|
|Employers filing 50 or more Forms W-2||W-2 information|
|Third party bulk filers (withhold and file for employers’ wage withholding obligation)||Return, payment with return, withheld amount|
|Persons who file 50 or more of any particular form in the 1099 series||1099 form|
|Miscellaneous Taxes (Motor Fuels, Cigarettes)|
|Payers of more than $10,000 in motor fuels excise in preceding calendar year||Payment|
|Cigarette stampers||Payment (unless stamps paid for at time of pick-up)|
|Personal Income Tax Preparers|
|Must file all Massachusetts personal income tax returns (i.e., Forms 1 and 1-NR-PY) electronically unless the preparer reasonably expects to file 10 or fewer original Massachusetts Forms 1 and 1-NR-PY during the calendar year or the taxpayer directs that filing be done on paper.||Return, payment with return|
With proper authority you can file and pay your client's 1-ES using our WebFile for Income program. This system provides instant receipt of return and payment. In addition, you can view your client's filing and payment history online to verify payments prior to filing to minimize delays in processing.
Recently Asked Questions
Q. Can an electronic payment be made using an investment account with check writing ability?
A. The banking industry routinely restricts third party ACH debits and credits to mutual fund accounts. Such entries are restricted against money market fund accounts for security reasons. Many banking entities suggest that individuals transfer funds to a deposit account and have the ACH debit applied against the deposit account.
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