Overview & Participation
To participate in the Massachusetts Modernized Electronic Filing Program (MeF), a software developer must first be approved and accepted by the IRS MeF Program. Go to the IRS Publication 3112 to learn more.
The Massachusetts MeF Program follows the same rules and guidelines as the IRS MeF Program as specified in IRS Publication 4163 and IRS Publication 4164.
Electronic Return Originators (ERO’s) and transmitters are not required to submit a separate enrollment application for authorization to file Massachusetts tax returns electronically.
Individuals, go to E-File and Pay your Personal Income Taxes for free E-file and self-prepared options.
Participation Requirements for DOR
Once approved by the IRS, software developers must submit a Massachusetts Letter of Intent (LOI) and have it approved. New vendors should Contact DOR directly.
Software developers are required to pass vendor approval testing for each Tax year, before releasing their software to commercial and individual customers.
For each filing season, Massachusetts utilizes the State Exchange Server (SES) to distribute the following:
- Letter of Intent (LOI)
- E-file schemas
- Test packages
- MeF rejects, and
- Related materials.
Accepted Returns
You can submit Massachusetts state tax returns for current tax year plus two prior years using approved commercial tax preparation software via MeF for the following tax types:
- Personal Income: Form 1, Form 1 NR/PY, and Form M4868 (Extension)
- Fiduciary: Form 2, Form 2G, and Form M-8736(Extension)
- Corporate Excise: Form 355, Form 355S, Form 355SC, Form 355U, and Form 355-7004 (Extension)
- Partnership: Form 3
- Entity Level: Form 63D-ELT and Form 63D-EXT (Extension)
- Composite: Form NRCR and Form M4868 (Extension)
For the complete list of supported forms and schedules, go to the approved software developers section on this page.
Tax Year 2024: Electronic Filing Key Dates
Here you will find electronic filing key dates for tax year 2024 (January 1, 2024, to December 31, 2024).
- LOI Submission Deadline — December 1, 2024
- DOR Begins to Accept Test Transmissions (MATS) — November 22, 2024
- Begin Transmitting Live Electronic Returns — January 27, 2025
- Due Date for Timely Filed Returns/Extensions — April 15, 2025
- Last Date for Retransmission of Rejected Timely Filed Returns/Extensions — April 25, 2025
- Due Date for Returns on Extensions — October 15, 2025
- Last Date for Retransmission of Rejected Returns — October 25, 2025
- Retention of Acknowledgement (ACK) File Materials — December 31, 2025
- Retention of Electronic Return and Related Materials — April 15, 2028
Approved Software Developers (including Paper 2D) Listings
Please note: DOR does not recommend any one service provider over another nor are these entities affiliated with the Commonwealth of Massachusetts.
An approved vendor product may not support all forms and schedules. You should check with your software vendor to ensure that their product contains all the forms and schedules you may require to file your tax return(s).
The following software developers have been approved for participation in the IRS and Massachusetts MeF programs.
| Approved Software Developers | Approved Software Developers of Paper 2D Forms |
|---|---|
| 2024 Approved Software Developers (PDF) Updated: January 31, 2025 | 2024 Approved Software Developers of Paper 2D Forms (PDF) Updated: March 13, 2025 |
| 2023 Approved Software Developers (PDF) | 2023 Approved Software Developers of Paper 2D Forms (PDF) |
| 2022 Approved Software Developers (PDF) | 2022 Approved Software Developers of Paper 2D Forms (PDF) |
Publication M-1345: Handbook for Electronic Filers of MA Income Returns
Resources
Contact for Massachusetts Modernized e-File (MeF) Program
Phone
9 a.m.–4 p.m., Monday through Friday