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DOR News - August 2021

Massachusetts Department of Revenue matters of interest for August 2021.

Table of Contents

New electronic filing and payment requirements coming soon

An expansion of electronic filing and payment requirements is on the way for some tax types. Additionally, there is an expansion of two-dimensional, or 2D bar code, requirements for paper forms produced by tax preparation software programs. You can find more information in the Technical Information Release. The expansions will affect:

  • Corp & Urban Redevelopment Excise Taxes
  • Partnership Income Tax
  • Fiduciary Income Tax
  • Sales/Use Tax, including Meals & Telecommunication Services

Advance payment working draft reg now available

A working draft regulation explaining advance payment requirements for certain trustee businesses, which was new this year, is now available. The comment period is open until September 1. In addition to the FAQs that were made available earlier this year on the DOR website, communications about the advance payment have been sent directly to some taxpayers, including this message.

Lodging businesses now authorized to set up a local tourism market

As part of the Economic Development Bill, in 2021 lodging businesses in Massachusetts can put together a local Tourism Destination Marketing District and collect a special assessment of as much as 2% from their customers. The special assessment is pooled in a fund administered by the local marketing district’s management entity. Boston and Cambridge have already joined together to set up a district. DOR’s only role is collecting the special assessments for the MA State Treasurer’s office to allocate to the local districts’ management entities quarterly. You can find more information by reviewing the FAQs.

Special rules for remote workers end September 13

The COVID-related special rules for wages for employees working remotely will end as of September 13. Please check back soon for the updates to the FAQs on what to do after September 13.

Sí to español – translated bills and notices in Spanish

We’ve begun to post some sample tax bills and notices in Spanish on our website. We’re committed to providing translated information to taxpayers whose native language isn’t English. Look for more down the line. Avisos fiscales del DOR en español.

Prior DOR News issues

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