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DOR e-filing and payment requirements

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

DOR began to require electronic filing of certain tax returns and certain tax payments in 2004. Most of these requirements are summarized in TIR 16-9. More recent requirements have been announced when new tax types have been implemented or new processes have been 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.

Updated: September 1, 2021

Table of Contents

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

Filers
Must file/pay electronically
  • wage withholding
  • room occupancy (including room occupancy consolidated**)
  • sales and use (including sales tax on meals and telecommunication services)
  • alcoholic beverages excise
  • cigarettes, tobacco and vaping (including electronic nicotine delivery systems)
  • gasoline and fuel
  • ferry embarkation 
  • satellite service
  • Convention Center financing surcharges
  • vehicle rental surcharge

*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 for those tax types remains under $5,000 annually.  See TIR 16-9.

**Room occupancy consolidated includes the state and local excise and any other fees collected and remitted with the room occupancy excise, effective July 1, 2019.

  • return
  • amended returns
  • abatement request (appeals)
  • all payments

 

Corporate and Financial Institution Excises and Insurance Company Premium Tax

Filers
Must file/pay 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
  • 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 as detailed in the bullets above.
  • return
  • amended return
  • abatement request (appeals)
  • all payments
Any business or organization seeking an extension with a payment of $5,000 or more
  • extension payments
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:

  • 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 as detailed in the bullets above.

  • return
  • amended return
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
Fiduciaries with annual total Part A, Part B and Part C net taxable income of $50,000 or more
  • all payments

 

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

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

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.

Last updated: February 18, 2021
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