DOR News – January 2023

Massachusetts Department of Revenue matters of interest for January 2023.

Table of Contents

Information on the new 4% surtax

Preliminary information on the new 4% surtax on income over $1 million is available on the DOR Hot Topics page. We’ve outlined key points of note for the impact of the surtax on both withholding and estimated tax obligations.

Income tax filing season kicks off

With official word coming from the IRS, the income tax filing season opened on 1/23/23 for electronic filing. E-file is the fastest and safest way to file. Join over 92% of MA taxpayers who choose to e-file.

Tax Year 2022 video presentation

To help you prepare for this tax filing season, we’ve put together another jam-packed video presentation featuring need-to-know information and changes for this tax season. Learn about recent legislative changes, DOR initiatives, what’s new on forms and schedules and more. Bookmark the Current Tax Filing Season Overview page to stay up to date on important information during this tax filing season.

"Check the Status of Your Refund” has the info you want

Once you file your taxes, if a refund is due, you can track the progress of your refund. From the DOR website, choose My Tax Refund to check the status of your refund. All you need are a few pieces of information like your refund amount and your social security number. If you have additional questions about your refund (or return), contact DOR by email.

Paper will not be accepted if electronic filing is required for business and partnership returns

If you are a business or partnership required to file your 2022 tax return electronically and you submit a return on paper, it will not be processed. Your return, with all required schedules and attachments, including the federal return, must be filed through commercial software or MassTaxConnect. Some returns can only be filed through MassTaxConnect, including Forms 355SBC, 63FI and 121A. Any return, document or payment that is submitted in a format other than what’s required will be determined not to have been filed. More information about e-filing and payment requirements is available. If new to filing on MassTaxConnect, the video tutorials are very helpful.

Delay in IRS 1099-K changes does not impact Massachusetts requirements

Recently, the IRS announced the delay in changes to the federal 1099-K reporting requirements for third-party settlement organizations. The delay does not impact the Massachusetts Form 1099-K requirement. You’ll find additional information on the Hot Topics page.

Prior DOR News issues

If you missed a prior issue, visit DOR News. Also check out DOR's Tax Professionals page.

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