DOR News - November 2021

Massachusetts Department of Revenue matters of interest for November 2021.

Table of Contents

Paper filing going away for some taxpayers

For certain trustee taxes, December 2021 returns will be the last filing allowed on paper. All sales/use, meals, and sales on services taxpayers will be required to file and pay electronically for tax periods beginning on or after January 1, 2022. New electronic filing requirements also impact taxpayers filing partnership income tax, corporation excise, financial institution excise and urban redevelopment excise. We encourage all paper filers to register on MassTaxConnect sooner rather than later to prepare. We launched a new webpage that outlines all the details.

New! Elective pass-through entity excise

Check out the new webpage with information on the elective pass-through entity excise. Legislation went into effect on September 30, 2021 allowing the new elective excise, which is in response to the $10,000 cap on the federal state and local tax deduction added in the 2017 federal Tax Cuts and Jobs Act. You’ll find FAQs that will shed light on who qualifies and how to elect the new excise.

More news for the advance payment population

Updates are rolling in for the advance payment population. We recently posted the advance payment requirements page that includes information about thresholds, penalties, payment dates and FAQs. Check out the page to learn more.

Don’t get noticed – Avoid unnecessary bills

Special note for the Tax Practitioners out there, please talk to your clients about past-due tax returns. Over the next several weeks DOR will be issuing Business Non-Filer Notices to taxpayers who failed to file one or more withholding tax, sales tax, meals tax, sales tax on services and room occupancy tax returns. If you are authorized by your client(s), follow the same process to file returns or update accounts as outlined in a communication that we sent to taxpayers at risk of receiving a notice.

IRS to shut down e-File for personal income tax returns

Every year the IRS shuts down the MeF e-File system for maintenance. This year, Shutdown began on Saturday, November 20, 2021, at 11:59 p.m. Eastern time, to prepare the system for the upcoming Tax Year 2021 Filing Season. During the shutdown, no personal income tax forms, either state or federal, can be filed electronically. Forms can be filed on paper during this interim period or electronically when the IRS reopens. Although the IRS does not have a firm date for reopening MeF for personal income, it’s generally mid to late January.

A Change of Guard

We embrace change, even when it means losing a DOR heavy hitter. We want to wish former Senior Deputy Commissioner of Tax, Bill Graham, all the best in his retirement and congratulate Sharen Brown who is taking over the helm. Sharen has been with DOR for 19 years, serving in a variety of roles in the tax division. She comes to her new position from the Business Income Tax Bureau where she served as Bureau Chief for five years. You can find more information about DOR leadership on the website.

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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