New 2022 Trustee Tax Return Lines
New lines will be added to tax returns filed in 2022 on MassTaxConnect for taxpayers who pay sales/use tax, including sales tax on services and meals, marijuana retail taxes, or room occupancy excise. Learn more about the new lines, including a look at what will be requested. You’ll also find FAQs about the new meals tax return lines.
Advance Payment Requirements
Learn more about the advance payment requirements that began as of April 2021 for taxpayers with more than $150,000 in total liability for certain tax types from the previous year. Taxpayers who qualify will make an advance payment before the related tax return is due.
New E-File Requirements for Filing Returns and Making Payments
Some taxpayers who have filed or paid on paper will be required to electronically submit tax returns, informational filings and payments to the Department of Revenue beginning on or after January 1, 2022. Communications will be sent to impacted taxpayers by mail to alert them to the new requirements and direct them to this informational webpage.
Elective Pass-Through Entity Excise
On September 30, 2021, the Massachusetts Legislature adopted an elective pass-through entity excise 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. Learn about eligibility for the excise, the election process and much more on the FAQ page.
Business Non-Filer Notices Going Out
Over the next several weeks, Business Non-Filer notices will go out to taxpayers who failed to file one or more Withholding tax, Sales tax, Meals tax, Sales tax on Services and Room Occupancy tax returns. Learn more about steps to be taken to avoid receiving one of these notices.
COVID Tax Summary for Tax Year 2021
This summary will provide you with information on important COVID-relief provisions that were put in place to assist taxpayers with tax compliance during the emergency. You’ll find information on the Paycheck Protection Program; relief grants, subsidies, and loan grants; unemployment benefits; and employees who were working remotely.