Hot Topics, News & Updates
Hot Topics for Tax Professionals
Follow updates from DOR that are both current and important to Massachusetts taxpayers and tax practitioners. Visit DOR Hot Topics for Tax Professionals.
DOR News
For a monthly look at important news from DOR, visit DOR News.
Sign up for DOR News and other email updates
The Massachusetts Department of Revenue distributes information such as DOR News and legal guidance such as Directives, Letter Rulings, Regulations, and Technical Information Releases, via e-mail.
To subscribe to the distribution list, please visit Stay Informed.
Tax Professionals Feedback
Notify DOR of anything affecting multiple taxpayers. Give us your recommendations and feedback anytime. Send message.
What's Trending
Learn about the latest tax news on filing returns, making payments, notices, e-file mandates, an elective excise and more. Visit What's Trending.
We Respond to Questions from Tax Practitioners
Thanks to all of you who give us feedback, or ask questions. It’s helpful for us to know what‘s on your mind as we share this information with other tax professionals. If you’re asking, it’s likely that others want to know as well. Visit What We Heard from You – Questions from Tax Practitioners
Power of Attorney (POA) & Third-Party Authorization
Taxpayers can authorize someone else to handle their taxes. Learn about the different types of third-party authorization. Visit Power of Attorney (POA) and Third-Party Authorization.
Personal Income & Corporate Excise Tax Law Changes
Here you will find descriptions of major Massachusetts Personal Income (Chapter 62) and Corporate Excise (Chapter 63) tax law changes for the current year.
Go to 2022 Personal Income and Corporate Excise Tax Law Changes.
Differences Between MA & Federal Tax Law
For personal income tax purposes, Massachusetts generally follows the provisions of the Internal Revenue Code (IRC) as amended and in effect on January 1, 2022. In certain instances, however, Massachusetts specifically adopts provisions of the IRC as currently in effect. See TIR 23-5: Chapter 62 Conformity to Select Provisions of the 2022 Internal Revenue Code.
Visit Differences between Massachusetts state tax law and federal tax law for personal income.
Also see Implications of Federal Tax Reform on Massachusetts Taxes.
E-File & Payment Information
- DOR Approved Software Developers
- DOR e-filing and payment requirements
- E-Filing Options Using Commercial Software
If you must file on paper
We recommend filing on MassTaxConnect or through vendor software because it’s fast, easy and provides calculation assistance, instant satisfaction, and an electronic confirmation.
If you must file on paper, enclose all pages of the tax return and any additional documents in an envelope without using staples or paper clips. Staples or paper clips may cause damage to the return when they’re removed which will slow down the processing of the return.
MassTaxConnect
MassTaxConnect is a web-based application for filing and paying taxes in Massachusetts.
Visit:
When to File an Amended Return
File an amended return to report an error, omission or change on a return that has already been filed, whether increasing or decreasing the amount of tax.
For Personal Income Tax, if you were assessed a Health Care Penalty and had health insurance, file an amended return and be sure to include a complete and accurate Schedule HC. If you're claiming an exemption or requesting an appeal due to a hardship or other circumstances, make sure to indicate that on the schedule.
For more information visit Amend a MA Individual or Business Tax Return.
Who’s a Massachusetts Resident, Non-resident or Part-year Resident?
Your legal and residency status in Massachusetts affects how you file your taxes. Find out what you should file and how to report your income. Visit legal and residency status in Massachusetts.
Learn about Taxpayer Rights & DOR Processes
Contact for Information for Tax Professionals
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