4% Surtax FAQs are now available
FAQs with information about the 4% surtax on taxable income over $1,000,000, are now available on the DOR website. You’ll find information on who is affected, how to calculate income subject to the surtax, filing requirements, and more.
DOR Guidance on disaster relief
The IRS granted relief for all Massachusetts taxpayers affected by Hurricane Lee. The tax relief postpones certain tax filing and payment deadlines that began Sept. 15, 2023, until Feb. 15, 2024. DOR provides guidance in TIR 08-19 for Massachusetts taxpayers on automatic extensions of time for "affected taxpayers" to file returns and submit payments of tax as the result of any disaster declaration. Specific relief guidelines will align with IRS relief.
What’s in the new tax bill?
DOR is working on guidance related to the recently signed tax bill. Included in the tax package are increases to the Child and Family Tax Credit, the Earned Income Tax Credit, Rental Deductions, and more. For more information, view the press release.
HIRD filing around the corner
Mark your calendars. The Health Insurance Responsibility Disclosure (HIRD) filing period for employers to report on employer-sponsored insurance will soon begin. The filing period runs from November 15 through December 15. To learn more about HIRD, visit the FAQ page on our website.
Renew your 2023 small business energy exemption certificates
If you’re a small business that registered for an energy exemption certificate in 2022, you will need to renew those certificates by December 31, 2023. The renewal option will be available through MassTaxConnect beginning November 1, 2023. Take a look at the information page for instructions on how to renew.
Reminder: 14-day exemptions for Short-Term Rentals due soon
Owners or intermediaries who plan to rent an individual property for 14 days or less in a calendar year must claim a 14-day exemption. You must complete the process no later than January 15 to be effective for the 2024 calendar year. You are not required to collect taxes or excise on the rental if it’s rented for 14 days or less. This exemption can be claimed by an owner or intermediary, such as a real estate agent or an online service or platform. If you’re filing for a 14-day exemption for the first time or renewing one, it can be done through MassTaxConnect. The information page has instructions for the renewal process.
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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