DOR e-filing and payment requirements

Certain taxpayers must file returns and make payments electronically. Find out if you meet the requirements.

Updated: June 3, 2022

Table of Contents

Overview

DOR began to require electronic filing of certain tax returns and certain tax payments in 2004. Most of these requirements are summarized in TIR 21-9 and TIR 16-9. Additional requirements may be announced when new tax types are implemented or new processes are developed. All electronic filing and payment requirements are summarized below. 

Please note: even if a taxpayer is not mandated to file and/or pay electronically, DOR encourages electronic filing and payment whenever possible. For more information on electronic filing and payment options, see below.

Business and trustee taxpayers registered with Massachusetts for any of the tax types below:

Filers
Must file/pay electronically
  • Wage withholding
  • Room occupancy
  • Sales and use (including sales tax on meals and telecommunication services)
  • Alcoholic beverages excise
  • Cigarettes and tobacco 
  • Vaping (including electronic nicotine delivery systems)
  • Gasoline and fuel
  • Ferry embarkation 
  • Satellite service
  • Convention Center financing surcharges
  • Vehicle rental surcharge
  • Marijuana excise

*Businesses registered before September 1, 2003 may not be required to file electronic returns for some of the above tax types if their combined tax liability remains under $5,000 annually. See TIR 16-9 and TIR 21-9.

  • Return
  • Amended returns
  • Abatement request (appeals)
  • All payments

 

Corporate and Financial Institution Excises and Insurance Company Premium Tax

Filers
Must file/pay electronically
 
  • Corporations
  • S corporations
  • Financial institutions 
  • Taxpayers paying the urban redevelopment excise 
  • Return
  • Amended return
  • Abatement request (appeals)
  • All payments
Corporations 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. Once a corporation filing Form M-990T meets this electronic filing threshold, it is required to follow the e-filing requirements as detailed in the bullets above for all future e-filings.  
  • Return
  • Amended return
  • Abatement request (appeals)
  • Extension payments of $5,000 or more
All insurance companies subject to tax under G.L. c. 63
  • Return
  • Amended return
  • Abatement request (appeals)
  • All payments
Taxpayer members of a combined group under G.L. c. 63, sec.32B
  • Return
  • Amended return
  • Abatement request (appeals)
  • All payments

 

Pass-through Entity and Fiduciary Filers

Filers
Must file/pay electronically

Partnerships

 

  • Return
  • Amended return
  • Abatement request (appeals)
  • All payments
Partnership composite returns on behalf of individual nonresident members
  • Return
  • Amended return
  • Abatement request (appeals)
  • All 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
  • Amended returns
  • Extension payments
Pass-through entities electing to pay the excise under G.L. c. 63D
  • Return
  • Amended returns
  • Extension payments
Fiduciaries 
  • All payments of $2,500 or more
Fiduciary tax preparers must file all Massachusetts fiduciary tax returns (Forms 2 and 2G) electronically unless the preparer reasonably expects to file 10 or fewer original Massachusetts Forms 2 and 2G during the calendar year.
  • Return

 

Exempt Trusts and Unincorporated Associations

Filers
Must file/pay 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
  • Amended return
  • Abatement request (appeals)
  • All payments

 

Personal Income Tax

Filers
Must file/pay 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 making extension payments of $5,000 or more
  • Extension payments

 

Individual Use Tax

Filers
Must file/pay electronically
Taxpayers reporting use tax on Form ST-11 on the purchase of taxable items on which Massachusetts sales tax was not paid
  • Return
  • Amended return
  • Abatement request (appeals)
  • All payments

 

Employers, Pension Payers, Third Party Bulk Filers, Other Payers

Filers
Must file/pay 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
  • Withholding payments
Third party bulk filers (withhold and file for employers' wage withholding obligation)
  • Return
  • Payment with return
  • Withholding payments
Persons who file 50 or more of any particular form in the 1099 series annually
  • 1099 form
Employers or self-employed individuals paying PFML contributions (including any amounts withheld from employees)
  • Return
  • Amended returns
  • Payment with return
  • Withholding payment 
Employers with 6 or more employees
  • Health Insurance Responsibility Disclosure (HIRD) form

 

Cigarette Stampers

Filers
Must file/pay electronically
Bonded cigarette stampers
  • Payment (unless stamps paid for at time of pick-up)

 

Non-Stamper Cigarette Excise

Filers
Must file/pay electronically
Massachusetts residents reporting the cigarette excise on Form CT-11 for purchases of cigarettes that are either unstamped or stamped by another state or jurisdiction
  • Return
  • Amended return
  • Abatement request (appeals)
  • All payments

 

License Applications and Renewals

Filers
Must file/pay electronically

Cigarette, tobacco and vaping products retailer licenses

  • Applications
  • Renewals

Distributors, importers and exporters of gasoline and user-sellers or supplier of special fuels

  • Applications
  • Renewals
Businesses claiming the small business energy exemption
  • New registration
  • Annual renewal of registration
  • Revocation of registration

 

Underground Storage Tank (UST)*

Filers
Must file/pay electronically

Delivery fee

  • Return
  • Payment with return

Tank fee

  • Payments

*UST returns and payments are submitted online using the eUST electronic filing system.

Miscellaneous

Filers
Must file/pay electronically
Abandoned bottle deposits
  • Return
  • Payment with return
Care and custody
  • Payments
Oil spill fee
  • Return
  • Payment with returns

 

Electronic Options for Filing and Payment

Electronic options for filing original returns, amended returns, and for submitting payments using MassTaxConnect

All payment types for all tax types can be submitted through MassTaxConnect. With the exception of personal income tax returns for non-residents and Form 355U for corporate taxpayers subject to combined reporting, most tax returns can be filed for free using MassTaxConnect. For more information on free filing options for personal income taxpayers see E-file and Pay Your MA Personal Income Taxes.

Electronic options for filing original returns, amended returns, and for submitting payments using commercial software

DOR can accept electronically filed original and amended returns for individual income, fiduciary, corporate excise and nonresident composite. Generally, you will be able to electronically file returns for the current year plus 2 prior years. Check with your software vendor for any limitations on their side.

DOR can also accept extension payments and estimated tax payments through commercial software for individual income, fiduciary, corporate excise and non-resident composite. You may be able to schedule estimated tax payments for the upcoming year at the same time you file your tax return for the prior year. Note: Payments submitted through commercial software can only be canceled by calling DOR.

In cases where electronic filing is not required or is not possible – such as a return for a prior year for which electronic filing is no longer supported by software vendors – taxpayers may file a paper return with 2D bar codes. All Massachusetts tax preparation software developed for commercial or individual use must be approved by DOR. See TIR 21-9.

Contact

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

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