• 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

For complete information, please see TIRs 04-30, 05-22, 09-18 , 10-18 , & 11-13 and DDs 07-02 , 09-08 & 09-09 .

FILING ENTITYMust File Electronically
Business Trustee Taxes 
Businesses registering after 09/01/03 to file returns for wage withholding, room occupancy, or sales & use taxesReturn, payment with return, withheld amount
Businesses with combined tax liability of $5,000 or more for wage withholding, room occupancy, and sales & use taxes, or that previously met an electronic filing thresholdReturn, amendment and abatement requests, payment with return, withheld amount
Businesses filing returns for wage withholding, room occupancy, or sales & use taxes if no tax owedReturn
Corporate Excise 
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 $100,000Return, payment with return, estimated payment, extension and accompanying payment
Corporations filing extension requests with payment of $5,000 or moreExtension 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 groupReturn (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 morePayment with return, estimated payment
Pension payers filing Form M-945 and withholding income tax for payeeReturn, payment with return, withheld amount
Composite returns on behalf of individual non-resident membersReturn (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 paidReturn, 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-2W-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 series1099 form
Miscellaneous Taxes (Motor Fuels, Cigarettes) 
Payers of more than $10,000 in motor fuels excise in preceding calendar yearPayment
Cigarette stampersPayment (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

Online Estimates
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.