Guide DOR E-File Information

This page explains online applications of the Massachusetts Department of Revenue.

E-filing information for individual taxpayers

Tax Preparation Software for Individually Prepared Tax Returns

  • This page includes links to all of the commercial software products approved by Massachusetts for e-filing.

Choosing a Tax Professional by IRS

  • Locate the closest Authorized IRS and State e-file Providers in your area where you can electronically file your tax return.

E-filing information for tax professionals

Approved Software for Tax Professionals

  • This section includes links to all personal income and corporate professional software packages approved by Massachusetts for e-filing.

Online Estimates

  • With proper authority, you can file and pay your client's 1-ES. This system provides an 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.

E-filing Information for software developers

Personal Income Information for Software Developers

  • This section includes links to income tax forms and publications for software developers.

Corporate, Fiduciary and Partnership information for Software Developers

  • This section includes links to electronic publications, forms, business rules and schemas for software developers.

E-filing and payment requirements

Business and Trustee Taxes Must File Electronically

Business registrations for any of the tax types below:

  • Wage withholding
  • Room occupancy
  • Sales and use (including sales tax on meals and telecommunication services)
  • Alcoholic beverages excise
  • Cigarettes and tobacco
  • Gasoline and fuel
  • Ferry embarkation 
  • Satellite service
  • Convention Center financing surcharges.
Return, amendment and abatement requests, payment with return.

Businesses with certain combined tax liabilities at or exceeding the $5,000 combined tax threshold

Businesses or organizations with an annual combined tax liability of $5,000 or more tallied from among all of the following types of taxes:

  • Wage withholding
  • Room occupancy
  • Sales and use (including sales tax on meals and telecommunication services)
  • Alcoholic beverages excise
  • Cigarettes and tobacco
  • Gasoline and fuel
  • Ferry embarkation 
  • Satellite service
  • Convention Center financing surcharges.

or

Businesses or organizations that met the $5,000 combined tax threshold or the then-applicable combined tax threshold for electronic filing in a previous year and/or prior 12 months.

Return, amendment and abatement requests, payment with return, withheld amount.
Corporate and Financial Institution Excises and Insurance Company Premium Tax Must File Electronically

Businesses or organizations that meet the following thresholds, as applicable:

  • Corporations reporting more than $100,000 in gross receipts or sales or other income on their federal return;
  • S corporations reporting gross income totaling more than $100,000;
  • Financial institutions with gross income (as defined in G.L. c. 63, sec.1) of $100,000 or more;
  • Taxpayers paying the urban redevelopment excise reporting gross income of $100,000 or more; or
  • Corporation exempt from taxation under Section 501 of the Internal revenue Code reporting unrelated business taxable income of $100,000 or more on Form M-990T;

or

Businesses or organizations that met this excise or tax electronic filing threshold or the then-applicable excise or tax electronic filing threshold in a previous year.

Return, payment with return, estimated payments, extension payments, amendment and abatement requests.
Corporations seeking extensions Extension payments of  $5,000 or more.
Insurance companies subject to tax under G.L. c. 63 Return, payment with return, estimated payments, extension payments, amendment and abatement requests.
Taxpayer members of a combined group under G.L. c. 63, sec.32B Return, payment with return, amendment and abatement requests, extension payments.
Pass-through Entity and Fiduciary Filers Must File Electronically

Partnerships:

  • with 25 or more partners, or
  • at or above the partnership e-file annual income or loss threshold of:
    • $50,000 or more in gross income or ordinary loss; or
    • $100,000 in gains or losses through sale of stock

or

Partnerships that met this electronic filing threshold or the then-applicable electronic filing threshold in a previous year.

Return, extensions
Partnership composite returns on behalf of individual nonresident members Return, estimated payments, extension payments
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 payments, amended returns
Fiduciaries with annual total Part A, Part B and Part C net taxable income of $50,000 or more Payment with return, estimated payment
Exempt Trusts and Unincorporated Associations Must File Electronically

Trusts and unincorporated associations exempt from taxation under section 501 of the Internal Revenue Code reporting unrelated business taxable income of $100,000 or more. This income must be reported on Form M-990T-62.

Return, payment with return, extension payments, amendment and abatement requests
Personal Income Tax Must File Electronically

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
Individuals filing extension requests. Extension payments of $5,000 or more, or extension requests with no payment
Individual Use Tax Must File Electronically

Taxpayers reporting use tax on the purchase of taxable items on which Massachusetts sales tax was not paid.

Return (Form ST-11), payment with return, amendment and abatement requests
Employers, Pension Payers, Third Party Bulk Filers, Other Payers Must File Electronically

Employers filing 50 or more quarterly wage reports

W-2 information
Pension payers filing Form M-945 and withholding income tax for payee Return, payment with return, withheld amount
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 annually 1099 form
Cigarette Stampers Must File Electronically

Bonded cigarette stampers

Payment (unless stamps paid for at time of pick-up)
Non-Stamper Cigarette Excise Must File Electronically

Massachusetts residents reporting the cigarette excise on purchases of cigarettes that are either unstamped or stamped by another state or jurisdiction.

Return (Form CT-11), payment, amendment and abatement requests
Corporations seeking extensions Extension payments of  $5,000 or more.
Insurance companies subject to tax under G.L. c. 63 Return, payment with return, estimated payments, extension payments, amendment and abatement requests.
Taxpayer members of a combined group under G.L. c. 63, sec.32B Return, payment with return, amendment and abatement requests, extension payments.
License Applications and Renewals Must File Electronically

Cigarette Retailers

Applicants including renewal applications for tobacco retailer licenses

 

Form CT-RL

Gasoline and Fuel Suppliers

Applicants including renewal applications for distributors, importers and exporters of gasoline and user-sellers or supplier of special fuels

 

Form GT-1, Form SFT-1

Additional Resources for E-filing and payment requirements

About MassTaxConnect

MassTaxConnect is a web-based application for filing and paying taxes in Massachusetts. With MassTaxConnect, you can: 

  • Access information 24 hours a day, 7 days a week
  • Submit and amend returns
    • Personal income tax returns cannot be filed through MassTaxConnect. Check out the free filing options.
  • Make payments or set up payment plans
  • Send and receive secure messages with attachments and view DOR letters and notices
  • Allow 3rd party (tax professionals) access to your account.

For questions regarding MassTaxConnect, please go to MassTaxConnect FAQs.

Additional Resources for About MassTaxConnect

E-Filing Options Using Commercial Software

For Original Returns, Amended Returns, and Estimated Payments

If your software package supports amended returns, prior year returns or estimated payments, they can be submitted to DOR as indicated below. In addition to submitting estimated payments through tax preparation software, they can be made securely through MassTaxConnect.

Tax Year Individual Income Corporate Fiduciary Partnership Nonresident Composite
2017 Original Returns, Amended Returns, and Estimated Payments Original Returns, Amended Returns, and Estimated Payments Original Returns, Amended Returns, and Estimated Payments Original Returns and Amended Returns Original Returns and Amended Returns
2016 Original Returns, Amended Returns, and Estimated Payments
Original Returns, Amended Returns, and Estimated Payments Original Returns, Amended Returns, and Estimated Payments Original Returns and Amended Returns Original Returns and Amended Returns
2015 Original Returns Original Returns, Amended Returns, and Estimated Payments Original Returns and Amended Returns  Original Returns and Amended Returns Original Returns
2014 N/A Original Returns and Amended Returns  Original Returns and Amended Returns  Original Returns and Amended Returns Original Returns

Estimated tax payments can be made during the tax year and up until the tax return due date for that year. Estimated payments for the upcoming year can be made as of January 1 of that year.

What you can and can't do on MassTaxConnect

What you can do on MassTaxConnect

  • File original and amended returns (except PIT)
  • Make payments: estimated, bill, extension & return
  • Request a payment plan
  • Choose a credit card or debit payment
  • E-message DOR securely, and include attachments
  • View notices, and all DOR communications
  • Request/assign third party access
  • Manage access to client accounts
  • Close an account
  • Check refund status
  • Amend a previously filed return
  • Dispute penalty or audit
  • Process license and decal requests
  • Request Certificate of Good Standing
  • Edit profile information

What you can't do on MassTaxConnect

  • File personal income tax returns

The difference between POA and third party

A power of attorney is required if the representative is seeking to act on behalf of a taxpayer and requesting that the Department disclose information contained in tax returns and other documentation. This may include executing waivers and offers of waivers of restrictions on assessments or collection of deficiencies in taxes, and waivers of notice of disallowance of a claim for credit or refund. A client may designate a third party on MassTaxConnect to file, pay, amend tax returns, and conduct work on their behalf.

No Staples or Paper Clips

First, we recommend filing on MassTaxConnect or through vendor software. It’s fast and easy and provides calculation assistance, instant satisfaction, and an electronic confirmation. If you file on paper, enclose any documents. Don’t attach them with staples or paper clips. It will slow down the processing of your return.

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