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DOR Technical Information Releases

Technical Information Releases (TIRs) inform taxpayers and tax practitioners of DOR's response to changes in federal or state tax laws or to court decisions interpreting those laws. A TIR states the official position of the Department of Revenue, has the status of precedent in the disposition of cases unless revoked or modified, and may be relied upon by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those in the TIR.

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2024 TIRs

TIR 24-8: Tax Relief for Taxpayers Affected by a Presidentially Declared Disaster 

Tax Administration/All Tax Types

TIR 24-7: Temporary Authorized Training Tax Credit for Emergency Assistance 

Personal Income Tax

TIR 24-6: Tax Changes in Fiscal Year 2023 Closeout Supplemental Budget 

Income/Withholding/Corp

TIR 24-5: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 24-4: Provisions in the 2023 Tax Relief Legislation 

Income/Corp/Financial Institutions/Estate/Misc

TIR 24-3: Pixley v. Commissioner of Revenue: Taxable Sales Price of Cell Phones Sold in Bundled Transactions 

Sales and Use Tax

TIR 24-2: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 24-1: Individual Mandate Penalties for Tax Year 2024 

Personal Income Tax

2023 TIRs

TIR 23-13: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 23-12: Provisions in the Fiscal Year 2024 Budget Pertaining to the 4% Surtax and the Extension of the Brownfields Tax Credit 

Tax Administration

TIR 23-11: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older 

Personal Income Tax

TIR 23-10: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 23-9: Reagan v. Commissioner of Revenue – Taxability of Capital Gain on the Sale of a Chapter 121A Urban Redevelopment Project 

Personal Income Tax

TIR 23-8: Akamai Technologies, Inc. v. Commissioner of Revenue – Manufacturing Corporation Treatment for a Developer of Standardized Computer Software 

Corporate Excise

TIR 23-7: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 23-6: Tax Provisions in Certain Massachusetts Legislation Enacted in 2022 

Income/Corp/Admin

TIR 23-5: Chapter 62 Conformity to Select Provisions of the 2022 Internal Revenue Code 

Income/Admin

TIR 23-4: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 23-3: Tourism Destination Marketing District Special Assessment 

Room Occupancy Excise

TIR 23-2: Accounting for Leases Under ASC 842 for Purposes of the Non-Income Measure of the Corporate Excise 

Corporate Excise Tax

TIR 23-1: Tax Provisions in the Fiscal Year 2023 Budget, Including Massachusetts Personal Income Tax Code Update 

Income/Admin

2022 TIRs

TIR 22-17: Individual Mandate Penalties for Tax Year 2023 

Personal Income Tax

TIR 22-16: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 22-15: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2023 

Personal Income Tax

TIR 22-14: VAS Holdings & Investments LLC v. Commissioner of Revenue: Apportionment of Gain from the Sale of a Pass-through Entity (PTE) Interest Based Entirely Upon the Attributes of the PTE 

Income/Corp

TIR 22-13: Update to Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2022 

Personal Income Tax

TIR 22-12: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older 

Personal Income Tax

TIR 22-11: Credit Allowed When Net State Tax Revenues Exceed Allowable State Tax Revenues 

Limitation on the Growth of State Tax Revenues

TIR 22-10: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 22-9: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 22-8: Decision of the Massachusetts Supreme Judicial Court in Oracle USA, Inc. v. Commissioner of Revenue 

Sales and Use Tax

TIR 22-7: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 22-6: Pass-through Entity Excise 

Personal Income Tax

TIR 22-5: Tax Provisions in Recent Massachusetts Legislation 

Personal Income/Corporate Excise

TIR 22-4: Bay State Gas Company & Affiliates v. Commissioner of Revenue – Deductibility of Indiana Utilities Receipts Tax 

Corporate Excise Tax

TIR 22-3: Individual Mandate Penalties for Tax Year 2022 

Personal Income Tax

TIR 22-2: Massachusetts Tax Implications of Selected Provisions of the Federal Consolidated Appropriations Act, 2021 and the American Rescue Plan Act of 2021 

Income/Corp

TIR 22-1: Reporting Rules Related to Centralized Federal Partnership Audits 

Administrative

2021 TIRs

TIR 21-13: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 21-12: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2022 

Personal Income Tax

TIR 21-11: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older 

Personal Income Tax

TIR 21-10: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 21-9: Expansion of Certain Electronic Filing and Payment Requirements 

Tax Administration

TIR 21-8: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 21-7: Further Extension of Late-File and Late- Pay Penalty Relief for Certain Business Returns and Payments Affected by the COVID-19 State of Emergency 

Tax Administration

TIR 21-6: Recent Legislation on the Taxation of Unemployment Compensation, Forgiven Paycheck Protection Program Loans, and Other COVID-Related Relief Payments 

Personal Income Tax

TIR 21-5: New Cingular Wireless PCS LLC v. Commissioner of Revenue – Sales of Internet Access 

Sales and Use Tax

TIR 21-4: Tax Provisions in the Fiscal Year 2021 Budget 

Admin/Income

TIR 21-3: Interest Rate On Overpayments And Underpayments 

Tax Administration

TIR 21-2: Extension of Time for Individuals to File and Pay 2020 Returns and Taxes 

Tax Administration

TIR 21-1: Individual Mandate Penalties for Tax Year 2021 

Personal Income Tax

2020 TIRs

TIR 20-18: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 20-16: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2021  

Personal Income Tax

TIR 20-17: Cape Cod and Islands Water Protection Fund Excise Abatement Claims  

Tax Administration

TIR 20-15: Revised Guidance on the Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemic  

Tax Administration

TIR 20-14: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  

Personal Income Tax

TIR 20-13: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 20-12: Further Extension of Late-File and Late- Pay Penalty Relief for Certain Business Taxpayers Affected by the COVID-19 State of Emergency  

Tax Administration

TIR 20-11: Jordan’s Furniture, Inc. v. Commissioner of Revenue – Sales Tax Holiday  

Sales and Use Tax

TIR 20-10: Revised Guidance on the Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemic  

Tax Administration

TIR 20-9: Massachusetts Tax Implications of Selected Provisions of the Federal CARES Act  

Income/Corp

TIR 20-8: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 20-7: Extension of Late-File and Late- Pay Penalty Relief for Certain Business Taxpayers Affected by the COVID-19 State of Emergency  

Tax Administration

TIR 20-6: Tax and Licensing Provisions in An Act Modernizing Tobacco Control  

Cigarette Excise

TIR 20-5: Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemic  

Tax Administration

TIR 20-4: Tax Filing and Payment Relief for Personal Income and Corporate Excise Taxpayers Affected by COVID-19  

Tax Administration

TIR 20-3: Interest Rate On Overpayments And Underpayments  

Tax Administration

TIR 20-2: Late-File and Late- Pay Penalty Relief for Certain Business Taxpayers Affected by the COVID-19 State of Emergency  

Tax Administration

TIR 20-1: Individual Mandate Penalties for Tax Year 2020  

Personal Income Tax

2019 TIRs

TIR 19-18: Interest Rate On Overpayments And Underpayments  

Tax Administration

TIR 19-17: Application of IRC § 163(j) Interest Expense Limitation to Corporate Taxpayers  

Corporate Excise

TIR 19-16: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2020  

Personal Income

TIR 19-15: Taxation of the Income of Military Servicemembers and their Spouses  

Personal Income Tax

TIR 19-14: Deeds and Recordings Surcharges under the Community Preservation Act  

Miscellaneous

TIR 19-13: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  

Personal Income

TIR 19-12: Interest Rate On Overpayments And Underpayments  

Tax Administration

TIR 19-11: Legislation Impacting the Massachusetts Tax Treatment of Selected International Provisions of the Federal Tax Cuts and Jobs Act  

Corp/Income

TIR 19-10: Sales of Meals Excluded from the Annual Sales Tax Holiday Weekend  

Sales and Use Tax

TIR 19-9: Extension of Time to File Short-Year Returns Resulting from Partnership Technical Termination  

Tax Administration

TIR 19-8: Interest Rate On Overpayments And Underpayments  

Tax Administration

TIR 19-7: Massachusetts Treatment of Investments in Qualified Opportunity Zones  

Corp/Income

TIR 19-6: Impact of the Federal Tax Cuts and Jobs Act on a Taxpayer’s Overall Method of Accounting for Massachusetts Purposes  

Corp/Income

TIR 19-5: Spousal Relief From Joint Income Tax Liability  

Income/Admin

TIR 19-4: Police Training Surcharge on Vehicular Rental Contracts  

Miscellaneous

TIR 19-3: Changes to the Room Occupancy Excise in An Act Regulating and Insuring Short-Term Rentals  

Room Occupancy Excise

TIR 19-2: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 19-1: Individual Mandate Penalties for Tax Year 2019  

Personal Income Tax

2018 TIRs

TIR 18-15: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 18-14: Impact of Selected Provisions of the Federal Tax Cuts and Jobs Act on Massachusetts Personal Income Tax under Chapter 62  

Personal Income

TIR 18-13: Tax Provisions in the Fiscal Year 2019 Budget, and An Act Relative to Economic Development in the Commonwealth  

Income/Corp

TIR 18-12: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2019  

Personal Income Tax

TIR 18-11: Treatment of Deemed Repatriated Income Under General Laws Chapter 63  

Corporate Excise

TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  

Personal Income Tax

TIR 18-9: Interest Rate On Overpayments And Underpayments  

Tax Administration

TIR 18-8: Tax Jurisdiction Over Internet Vendors Prior to and Subsequent to Wayfair, Inc. v. South Dakota  

Sale and Use Tax

TIR 18-7: Dental Service of Massachusetts, Inc. v. Commissioner – Premiums Subject to the Preferred Provider Excise  

Preferred Provider Excise

TIR 18-6: Northeastern University v. Commissioner of Revenue – Eligible Costs for Brownfields Tax Credit  

Income/Corp

TIR 18-5: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 18-4: Estimated Tax Penalty Relief for Corporations Affected by the Transition Tax on Deferred Foreign Earnings  

Tax Administration

TIR 18-3: Interest Rate on Overpayments and Underpayments  

Tax Administration

TIR 18-2: Individual Mandate Penalties for Tax Year 2018  

Personal Income Tax

TIR 18-1: Interest Rate on Overpayments and Underpayments  

Tax Administration

2017 TIRs

TIR 17-12: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2018 

Personal Income Tax

TIR 17-11: New Massachusetts Reporting Requirements for Third Party Settlement Organizations 

Personal Income Tax/Tax Administration

TIR 17-10: Tax Changes in the Fiscal Year 2018 Budget 

Personal Income Tax/Corporate/Tax Administration

TIR 17-9: Interest Rate on Overpayments and Underpayments 

Tax Administration

TIR 17-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older 

Personal Income Tax

TIR 17-7: Non-U.S. Corporation with U.S. Income Exempt from U.S. Tax Pursuant to a Bilateral U.S. Income Tax Treaty 

Corporate Excise

TIR 17-6: Interest Rate on Overpayments and Underpayments 

Tax Administration

TIR 17-5: 2017 Supplemental Budget: Conforming Massachusetts Partnership and C Corporation Tax Return Filing Due Dates to Federal Due Dates 

Tax Administration

TIR 17-4: Interest Rate on Overpayments and Underpayments 

Tax Administration

TIR 17-3: Late-File Penalty Relief for Corporate Taxpayers Affected by Change in Federal Tax Return Due Dates 

Tax Administration

TIR 17-2: Massachusetts Corporation Excise Treatment of Offshore Investment Companies 

Corporate Excise

TIR 17-1: Individual Mandate Penalties for Tax Year 2017 

Personal Income Tax

2016 TIRs

TIR 16-17: Interest Rate On Overpayments And Underpayments 
TIR 16-16: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2017 
TIR 16-15: Tax Provisions Included in An Act Relative to Job Creation and Workforce Development 
TIR 16-14: Decision of the Massachusetts Supreme Judicial Court in Bank of America, N.A., v. Commissioner of Revenue 
TIR 16-13: Changes to the Amended Return Process Expanded to Most Tax Types 
TIR 16-12: Purchasers Seeking a Refund of Sales/Use Tax under Power of Attorney from Vendor 
TIR 16-11: Consent to Extend the Time to Act on an Amended Return Treated as an Abatement Application 
TIR 16-10: Simplified Extension Process for Individuals, Fiduciaries, Partnerships, and Estates 
TIR 16-9: Expansion and Restatement of Electronic Filing and Payment Requirements 
TIR 16-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older 
TIR 16-7: Interest Rate On Overpayments And Underpayments 
TIR 16-6: Interest Rate on Overpayments and Underpayments 
TIR 16-5: Massachusetts Sales/Meals Tax Treatment of Checkout/Takeout Bags Sold Under City of Cambridge "Bring Your Own Bag" Ordinance 
TIR 16-4: Tax Amnesty Program FY16 
TIR 16-3: Interest Rate on Overpayments and Underpayments 
TIR 16-2: Individual Mandate Penalties for Tax Year 2016 
TIR 16-1: Interest Rate on Overpayments and Underpayments 

2015 TIRs

TIR 15-16: Massachusetts Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits for Taxable Years Beginning in 2016 
TIR 15-15: New Streamlined Extensions Process For Corporate Excise Taxpayers 
TIR 15-14: Income Tax, Withholding and Reporting Rules for Certain Gambling Income 
TIR 15-13: Changes to the Process of Filing Amended Returns and Applications for Abatement for Business Tax Types in Conjunction with Implementation of MassTaxConnect 
TIR 15-12: Tax Changes in the Fiscal Year 2016 Budget 
TIR 15-11: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older 
TIR 15-10: Interest Rate on Overpayments and Underpayments 
TIR 15-9: Electronic Filing and Payment Requirements Extended to Additional Tax Types 
TIR 15-8: Potential Expiration of Federal Internet Tax Freedom Act 
TIR 15-7: The 2015 Massachusetts Sales Tax Holiday Weekend 
TIR 15-6: Historic Rehabilitation Tax Credit –Transferring Awards, Multi-Phased Projects, and Recapture 
TIR 15-5: Interest Rate on Overpayments and Underpayments 
TIR 15-4: New Certification Requirements Applicable to State Contracts and Taxpayers Claiming Certain Credits 
TIR 15-3: Interest Rate on Overpayments and Underpayments 
TIR 15-2: Limited Amnesty Program for Taxpayers with Certain Tax Liabilities 
TIR 15-1: Individual Mandate Penalties for Tax Year 2015 

2010 - 2014 TIRs

TIR 14-16: 2014 Supplemental Budget: Technical Corrections to Research Credit; Electronic Notices  
TIR 14-15: Massachusetts Tax Year 2015 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits  
TIR 14-14: Interest Rate On Overpayments And Underpayments  
TIR 14-13: Tax Changes Contained in An Act Promoting Economic Growth Across the Commonwealth  
TIR 14-12: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 14-11: Tax Changes in the Fiscal Year 2015 Budget, Including Tax Administration Changes in G.L. c. 62C Applicable to Corporations Subject to Combined Reporting  
TIR 14-10: Potential Expiration of Federal Internet Tax Freedom Act  
TIR 14-9: Interest Rate on Overpayments and Underpayments  
TIR 14-8: Limited Amnesty Program for Taxpayers with Certain Existing Personal and/or Business Tax Liabilities  
TIR 14-7: The 2014 Massachusetts Sales Tax Holiday Weekend  
TIR 14-6: Interest Rate on Overpayments and Underpayments  
TIR 14-5: Filing Extension for 2013 Personal Income Tax Returns  
TIR 14-4: Interest Rate on Overpayments and Underpayments  
TIR 14-3: Individual Mandate Penalties for Tax Year 2014  
TIR 14-2: Massachusetts Tax Year 2014 Exclusion Amount for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits  
TIR 14-1: Individual Mandate Penalties for Tax Year 2014  
TIR 13-18: Interest Rate on Overpayments and Underpayments  
TIR 13-17: Repeal of the Computer and Software Services Tax  
TIR 13-16: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 13-15: Tax Changes in the Fiscal Year 2014 Budget, the Transportation Finance Act, and the Fiscal Year 2013 Supplemental Budget  
TIR 13-14: Extension of Due Date for First Reporting of Sales and Use Tax on Computer and Software Services  
TIR 13-13: Interest Rate on Overpayments and Underpayments  
TIR 13-12: Commissioner of Revenue v. AT&T Corporation  
TIR 13-11: The 2013 Massachusetts Sales Tax Holiday Weekend  
TIR 13-10: Sales and Use Tax on Computer and Software Services Law Changes Effective July 31, 2013  
TIR 13-9: Individual Mandate Penalties for Tax Year 2013  
TIR 13-8: Interest Rate on Overpayments and Underpayments  
TIR 13-7: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by the Boston Marathon Explosions  
TIR 13-6: Calculation and Recapture of Certain Tax Incentives from Decertified Life Sciences Companies  
TIR 13-5: Interest Rate on Overpayments and Underpayments  
TIR 13-4: Withholding on Wagering Winnings  
TIR 13-3: One-Time Limited Extension of Time to File Application for Manufacturing Classification for Certain S Corporations with One or More QSubs  
TIR 13-2: Massachusetts Tax Year 2013 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits  
TIR 13-1: Individual Mandate Penalties for Tax Year 2013  
TIR 12-11: Interest Rate on Overpayments and Underpayments  
TIR 12-10: Effect of Recent Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration  
TIR 12-9: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected Hurricane Sandy  
TIR 12-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 12-7: Individual Mandate Penalties for Tax Year 2012  
TIR 12-6: Interest Rate on Overpayments and Underpayments  
TIR 12-5: The 2012 Massachusetts Sales Tax Holiday Weekend  
TIR 12-4: Interest Rate on Overpayments and Underpayments  
TIR 12-3: Interest Rate on Overpayments and Underpayment  
TIR 12-2: Individual Mandate Penalties for Tax Year 2012  
TIR 12-1: Massachusetts Tax Year 2012 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits  
TIR 11-14: Interest Rate on Overpayments and Underpayments  
TIR 11-13: Electronic Filing Required By Certain Tax Preparers  
TIR 11-12: Filing Rules for Short-Year Filers  
TIR 11-11: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 11-10: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by Tropical Storm Irene  
TIR 11-9: Individual Mandate Penalties for Tax Year 2011  
TIR 11-8: Interest Rate on Overpayments and Underpayments  
TIR 11-7: The 2011 Massachusetts Sales Tax Holiday Weekend  
TIR 11-6: Tax Changes Contained in the Fiscal Year 2012 Budget  
TIR 11-5: Employer-Provided Health Care Benefits Update  
TIR 11-4: Extension of Time for Certain Tax Filings  
TIR 11-3: Interest Rate on Overpayments and Underpayments  
TIR 11-2: Interest Rate on Overpayments and Underpayments  
TIR 11-1: Limitations Period for Taxpayers Failing to File Tax Returns  
TIR 10-25: Individual Mandate Penalties for Tax Year 2011  
TIR 10-24: Repeal of Sales Tax on Alcoholic Beverages  
TIR 10-23: Interest Rate on Overpayments and Underpayments  
TIR 10-22: Commissioner of Revenue v. The Gillette Company: No Disposition of Qualifying Property for Purposes of the Investment Tax Credit  
TIR 10-21: Trade Show and Flea Market Promoters  
TIR 10-20: Massachusetts Tax Year 2010 & 2011 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits  
TIR 10-19: Massachusetts Supreme Judicial Court Decision in Onex Communications Corporation v. Commissioner of Revenue  
TIR 10-18: Electronic Filing Thresholds Modified  
TIR 10-17: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 10-16: Non-U.S. Corporation with U.S. Income Exempt from U.S. Tax Pursuant to a Bilateral U.S. Income Tax Treaty  
TIR 10-15: Certain Local Property Tax, Personal Income Tax, Corporate Excise, and Tax Administration Changes in "An Act Relative to Economic Development Reorganization"  
TIR 10-14: Certified Housing Development Tax Credit  
TIR 10-12: Interest Rate on Overpayments and Underpayments  
TIR 10-11: Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010  
TIR 10-10: The 2010 Massachusetts Sales Tax Holiday Weekend  
TIR 10-9: Interest Rate on Overpayments and Underpayments  
TIR 10-8: Conversion of a Traditional IRA to a Roth IRA in 2010  
TIR 10-7: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by March 2010 Severe Storms and Flooding  
TIR 10-6: Uniform Oil Spill Response and Prevention Fee Increase  
TIR 10-5: Limited Amnesty Program For Taxpayers With Existing Business Tax Liabilities  
TIR 10-4: Interest Rate on Overpayments and Underpayments  
TIR 10-3: Taxation of Unincorporated Homeowners Associations  
TIR 10-2: Decision of the Massachusetts Supreme Judicial Court in Town Fair Tire Centers, Inc. v. Commissioner of Revenue  
TIR 10-1: Economic Development Incentive Program Credit  

2005 - 2009 TIRs

TIR 09-25: Individual Mandate Penalties for Tax Year 2010  
TIR 09-24: Interest Rate on Overpayments and Underpayments  
TIR 09-23: Effect of the Military Spouses Residency Relief Act  
TIR 09-22: Accounting for Tax-Free Earnings and Profits of Entities Formerly Taxed as Corporate Trusts  
TIR 09-21: Certain Personal Income Tax and Corporate Excise Changes in the Fiscal Year 2010 Budget Legislation  
TIR 09-20: Payment of Sales and Use Tax on Low Speed Vehicles and Limited Use Vehicles  
TIR 09-19: IRS Voluntary Disclosure Initiative Regarding Unreported Offshore Accounts or Assets  
TIR 09-18: Corporate Combined Groups, Composite Filers, and Certain Pass-Through Entities Must File Returns Electronically  
TIR 09-17: Interest Rate on Overpayments and Underpayments  
TIR 09-16: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 09-15: Massachusetts Personal Income Tax Treatment of Certain Criminally Fraudulent Investment Arrangements  
TIR 09-14: Taxation of Direct Broadcast Satellite Service  
TIR 09-13: Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase  
TIR 09-12: Reporting Rules for Quarterly and Annual Filers after Rate Changes in the Sales/Use Taxes  
TIR 09-11: Change in Rate, Scope, and Computation of Sales/Use Taxes  
TIR 09-10: Modification of TIR 08-18, Regarding Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12 as modified by St. 2008, c. 129  
TIR 09-9: Interest Rate on Overpayments and Underpayments  
TIR 09-8: Claiming the FAS 109 Deduction for Publicly Traded Companies  
TIR 09-7: Look-Back Policy Applicable to Certain Corporations and Financial Institutions Failing to File Tax Returns  
TIR 09-6: Interest Rate on Overpayments and Underpayments  
TIR 09-5: Payments of Estimated Tax by Business Corporations Participating in Combined Reporting under Amended G.L. c. 63, s. 32B for the First Taxable Year Beginning on or after January 1, 2009  
TIR 09-4: An Act Relative to Clean Energy Biofuels; Gas Tax Exemption for Eligible Cellulosic Biofuels  
TIR 09-3: Limited Amnesty Program For Individual Taxpayers With Existing Tax Liabilities  
TIR 09-2: Voluntary Disclosure of Employee Misclassification or Non-filing with Respect to Withholding or Wage and Information Returns  
TIR 09-1: Individual Mandate Penalties for Tax Year 2009 (Updated)  
TIR 08-25: Interest Rate On Overpayments and Underpayments  
TIR 08-24: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2008  
TIR 08-23: Life Sciences Tax Incentive Program under St. 2008, c. 130  
TIR 08-22: Requirement for Personal Income Tax Returns with Schedule E  
TIR 08-20: Decision of Supreme Judicial Court in Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue  
TIR 08-19: Tax Relief for Taxpayers Affected by a Presidentially Declared Disaster  
TIR 08-18: Revocation and Replacement of TIR 06-26, Bonds for Public Infrastructure Improvements under St. 2006, c. 293, ss. 5-12 as modified by St. 2008, c. 129  
TIR 08-17: Taxation of Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B, Effective October 1, 2008  
TIR 08-16: Licensing of Cigar and Smoking Tobacco Distributors and Retailers  
TIR 08-14: Interest Rate on Overpayments and Underpayments  
TIR 08-13: Collection and Prepayment of Sales Tax on All Tobacco Products under G.L. c. 64H  
TIR 08-12: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 08-11: An Act Relative to Tax Fairness and Business Competitiveness  
TIR 08-10: The 2008 Massachusetts Sales Tax Holiday Weekend  
TIR 08-9: Changes in Law Relating to Tobacco Sales under G.L. c. 62C, G.L. c. 64C, and G.  
TIR 08-8: Sales/Use Tax, Withholding and Administrative Changes Contained in Chapter 182 of the Acts of 2008  
TIR 08-7: Excise Increase on Cigarettes under G.L. c. 64C  
TIR 08-6: Interest Rate on Overpayments and Underpayments  
TIR 08-5: Massachusetts Tax Treatment of Economic Stimulus Payments  
TIR 08-4: Limitations Period for Certain Corporations and Financial Institutions Failing to File Tax Returns  
TIR 08-3: Interest Rate on Overpayments and Underpayments  
TIR 08-2: Effect of The First Years, Inc. v. Commissioner, Onex Communications Corp. v. Commissioner and Duracell v. Commissioner on Qualification as a Manufacturing Corp. or a R&D Corporation  
TIR 08-1: Extension Relating to Electronic Filing with the Department of Revenue of Health Care Coverage Documentation  
TIR 07-18: Individual Mandate Penalties for Tax Year 2008  
TIR 07-17: Interest Rate on Overpayments and Underpayments  
TIR 07-16: Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Child  
TIR 07-15: An Act Providing Incentives to the Motion Picture Industry  
TIR 07-14: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 07-13: Interest Rate On Overpayments and Underpayments  
TIR 07-12: The 2007 Massachusetts Sales Tax Holiday Weekend  
TIR 07-11: ATB Decision in Adirondack Beverages Corporation  
TIR 07-10: Application of Commissioner of Revenue v. In Re Valley Media, Inc.  
TIR 07-9: Interest Rate on Overpayments and Underpayments  
TIR 07-8: Payment of Interest After Fleet National Bank v. Commissioner of Revenue  
TIR 07-7: Further Extensions Relating to the April 16, 2007 Storm in the Northeastern United States  
TIR 07-6: Extensions Relating to the April 16, 2007 Storm in the Northeastern United States  
TIR 07-5: Interest Rate on Overpayments and Underpayments  
TIR 07-4: Issues Concerning the Tax Relief and Health Care Act of 2006  
TIR 07-3: Sales Tax Bad Debt Credit Statute - Household Credit Services, Inc. v. Commissioner of Revenue  
TIR 07-2: Lowney v. Commissioner of Revenue  
TIR 07-1: Taxation of Direct Shipments of Wine  
TIR 06-26: Bonds for Public Infrastructure Improvements under St. 2006, c. 293, §§ 5--12  
TIR 06-25: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2007  
TIR 06-24: Interest Rate on Overpayments and Underpayments  
TIR 06-23: 2006 Amendment to G.L. c. 63, § 38N - Modification of DOR's Role in Reviewing Certified Projects  
TIR 06-22: Medical Device Tax Credit Provisions in St. 2006, c. 144 and c. 145  
TIR 06-21: Revised Rules for Automatic Extensions of Time to File Tax Returns For Certain Taxpayers  
TIR 06-20: The Pension Protection Act of 2006: Charitable IRA Distributions  
TIR 06-19: Effect of the Appellate Tax Board's Rulings in Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of Revenue and Related Rulings  
TIR 06-18: Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicles  
TIR 06-17: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 06-16: Effect of Recent Economic Incentive Legislation on the Personal Income Tax, the Corporate Excise, and Tax Administration  
TIR 06-15: Interest Rate on Overpayments and Underpayments  
TIR 06-14: Personal Income Tax Commuter Deduction  
TIR 06-13: The 2006 Massachusetts Sales Tax Holiday Weekend  
TIR 06-12: Pre-approval Required by Tobacco Licensees to Advertise, Sell or Offer to Sell Cigarettes Below Statutory Presumptive Cost Pending Appeal of Duarte v. Commissioner of Revenue  
TIR 06-11: Payments in Error  
TIR 06-10: Interest Rate on Overpayments and Underpayments  
TIR 06-9: Effect of the Appellate Tax Board's Decision in EUA Ocean State Corp. v. Commissioner of Revenue  
TIR 06-8: Extensions Relating to Storms and Flooding, May 2006  
TIR 06-7: Statutory Changes Relating to Unrelated Business Income of Nonprofit Corporations  
TIR 06-6: Net Worth Calculation for REITS  
TIR 06-5: New Penalties under G.L. c. 62C, §§ 35A–35E  
TIR 06-4: Deduction for Income upon which Taxes Have Been Paid under a Claim of Right  
TIR 06-3: Interest Rate on Overpayments and Underpayments  
TIR 06-2: Amendments to Qualifying Small Business Exemption under G.L. c. 64H, § 6(qq)  
TIR 06-1: An Act Providing Incentive To The Motion Picture Industry  
TIR 05-24: Lottery Assignment Withholding  
TIR 05-23: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2006  
TIR 05-22: Modified Electronic Filing Requirements  
TIR 05-21: Interest Rate On Overpayments And Underpayments  
TIR 05-20: Lower Capital Gains Tax Rates for All of Tax Year 2002; New Capital Gains Tax Rate Beginning on January 1, 2003  
TIR 05-19: Extensions Relating to Storms and Flooding, October 2005  
TIR 05-18: Tax Changes Contained in "An Act Relative to Heating Energy Assistance and Tax Relief"  
TIR 05-17: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised by St. 2005, c. 136)  
TIR 05-16: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")  
TIR 05-15: Transfers of Prewritten Computer Software  
TIR 05-14: Vehicle Rental Surcharge in Revere  
TIR 05-13: Peterson v. Commissioner of Revenue; Tax Year 2002 Capital Gains Tax Rate  
TIR 05-12: Extensions Relating to Hurricane Katrina, 2005  
TIR 05-11: Effect of New Employee Classification Requirements under G.L. c. 149, § 148B on Withholding of Tax on Wages under G.L. c. 62B  
TIR 05-10: Interest Rate on Overpayments and Underpayments  
TIR 05-9: The 2005 Massachusetts Sales Tax Holiday Weekend  
TIR 05-8: Taxation of Internet Access, Electronic Commerce and Telecommunications Services: Recent Federal Legislation  
TIR 05-7: Interest Rate On Overpayments And Underpayments  
TIR 05-6: Application of Bloomingdale's, Inc. ATB Decision to Open Tax Periods Prior to August 9, 2004  
TIR 05-5: An Act to Decouple from Federal Production Activity Deduction  
TIR 05-4: RCN- BecoCom, LLC v. Commissioner of Revenue; Property Tax; Telephone Company Central Valuation; Entity Classification  
TIR 05-3: Interest Rate On Overpayments And Underpayments  
TIR 05-2: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits  
TIR 05-1: Convention Center Financing Surcharges  

2000 - 2004 TIRs

TIR 04-34: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2005  
TIR 04-33: Interest Rate On Overpayments And Underpayments  
TIR 04-32: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 04-31: Interest Rate On Overpayments And Underpayments  
TIR 04-30: Revised Electronic Filing Requirements  
TIR 04-29: Effect of Recent Legislation on the Corporate Excise Non-income Measure Calculation and the Declaration of Estimated Tax by Corporations  
TIR 04-28: Changes to Massachusetts Installment Sale Elections  
TIR 04-27: Certain Administrative, Wage Reporting and Insurance Payment Changes Contained in Chapter 262 of the Acts of 2004  
TIR 04-26: Sales/Use Tax changes Contained in Chapter 262 of the Acts of 2004  
TIR 04-25: Effect of Recent Legislation on the Personal Income Tax, Withholding of Tax, and the Declaration of Estimated Tax by Individuals  
TIR 04-24: Amendment to G.L. c. 63, § 38N, DOR Certification of the Economic Opportunity Area Credit  
TIR 04-23: Changes in the Tax Treatment of Certain Estates and Trusts as a Result of Chapter 262 of the Acts of 2004  
TIR 04-22: Recent Legislation that Impacts the Allocation and Apportionment of Income of Corporations and Other Taxpayers  
TIR 04-21: Statutory Changes Concerning the Taxation of Security Corporations and Nonresident Partners of Securities Partnerships  
TIR 04-20: Uniform Oil Response and Prevention Fee  
TIR 04-19: Jobs Incentive Payment  
TIR 04-18: Ferry Service Embarkation Fees  
TIR 04-17: Massachusetts Tax Issues Associated with Same-Sex Marriages  
TIR 04-16: Interest Rate on Overpayments and Underpayments  
TIR 04-15: Amendments To Massachusetts Corporate Excise Governing Domestic and Foreign Manufacturing Corporations and Research and Development Corporations  
TIR 04-14: The Massachusetts Sales Tax Holiday  
TIR 04-13: Change to Final Determination for Purposes of "Federal Change" Provision in G.L. c. 62C, § 30  
TIR 04-12: Penalty for Failure to File, Report or Pay in the Prescribed Format  
TIR 04-11: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits  
TIR 04-10: Recent legislation clarifying dividends that are ineligible for the dividends received deduction  
TIR 04-9: Diversified Savings and Loan Holding Companies are Generally Excluded from the Definition of Financial Institution  
TIR 04-8: Interest Rate on Overpayments and Underpayments  
TIR 04-7: Changes to the Brownfields Credit and Investment Tax Credit Contained in Chapter 141 of the Acts of 2003  
TIR 04-6: Effect of the Federal Servicemembers Civil Relief Act (P.L. 108-189) on Massachusetts Nonresidents with Military Compensation  
TIR 04-5: Massachusetts Income Tax Filing Extensions for Military Personnel in a Combat Zone  
TIR 04-4: Taxation of LLCs under St. 2003, c. 26, § 204  
TIR 04-3: New Limitations on Payment of Refunds Claimed on Late Filed Returns  
TIR 04-2: Ferry Service Embarkation Fees  
TIR 04-1: Interest Rate on Overpayments and Underpayments  
TIR 03-25: Depreciable Business Assets; Modifications For Decoupling From Federal Bonus Depreciation  
TIR 03-24: Convention Center Financing Surcharges  
TIR 03-23: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Olde  
TIR 03-22: Interest Rate On Overpayments And Underpayments  
TIR 03-21: Tax Return Extension for Corporations that are subject to the Interest or Intangibles Add Back Law, General Laws, Chapter 63, Sections 31I and 31J  
TIR 03-20: Qualified Subchapter S Subsidiaries, Their Parents, and Entity Level Taxes, G.L. c. 63, § 32D  
TIR 03-19: Effect of the Supplemental Budget (St. 2003, c. 4) on Certain Related Member Interest or Intangible Expenses and Costs and the Commissioner's Interpretation of The Sherwin-Williams Company  
TIR 03-18: Changes to G.L. c. 62C Contained in the Fiscal Year 2004 Budget  
TIR 03-17: Limitations Period for Taxpayers Failing to File Tax Returns  
TIR 03-16: Enhanced 911 Surcharges on Telephone Service  
TIR 03-15: Postponement of Requirement that Corporate Extensions be Filed Electronically  
TIR 03-14: Extensions Relating to the August 14, 2003 Power Blackout in the Northeastern United States  
TIR 03-13: Taxation of Income Earned by Nonresidents  
TIR 03-12: Interest Rate on Overpayments and Underpayments  
TIR 03-11: Expansion of Mandatory Electronic Filing  
TIR 03-10: Application of Estate of Elise Palmer v. Commissioner of Revenue  
TIR 03-9: Effect of the Supplemental Budget (St. 2003, c. 4) on Taxation with Respect to REITs  
TIR 03-8: Massachusetts Income Tax Filing Extensions for Military Personnel in the Persian Gulf Area  
TIR 03-7: Interest Rate on Overpayments and Underpayments  
TIR 03-6: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits  
TIR 03-5: Prepaid Telephone Calling Cards and Prepaid Calling Arrangements  
TIR 03-4: Settlement Of The Inheritance Tax On Future Interests  
TIR 03-3: Alternative Individual Use Tax Return: New Line Item on Personal Income Tax Return  
TIR 03-2: Interest Rate on Overpayments and Underpayments  
TIR 03-1: Exemption From Massachusetts Use Tax for Tax Paid Under Laws of Another State  
TIR 02-25: Extended Amnesty Program  
TIR 02-24: Effect of Ace Property & Casualty Insurance Co. v. Commissioner of Revenue  
TIR 02-23: Expanded Definition of Residency in G.L. c. 90 for Registration, Sales/Use Tax and Local Excise on Motor Vehicles  
TIR 02-22: Mandatory Electronic Filing  
TIR 02-21: Capital Gains and Losses: Massachusetts Tax Law Changes  
TIR 02-20: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older  
TIR 02-19: Massachusetts State Tax Relief for Victims of Terrorist Attacks  
TIR 02-18: Tax Changes Contained in "An Act Enhancing State Revenues" and Related Acts  
TIR 02-17: Interest Rate on Overpayments and Underpayments  
TIR 02-16: Application of Zekos v. Commissioner of Revenue A.T.B. Decision to Fundraising Sales by Charitable Organizations Using Auctioneers  
TIR 02-15: Excise Increase on Cigarettes, Cigars and Smoking Tobacco  
TIR 02-14: Amnesty Program  
TIR 02-13: Revocation of Administrative Policy Regarding Voluntary Disclosure by Non-Filing Taxpayers  
TIR 02-12: Sales and Use Tax Treatment of Transfers of Asphalt and Concrete by Producers and Installers  
TIR 02-11: Effect of Federal "Bonus" Depreciation Allowance (as revised)  
TIR 02-10: Application of Luchini v. Commissioner of Revenue  
TIR 02-9: Interest Rate on Overpayments and Underpayments  
TIR 02-8: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits  
TIR 02-7: Massachusetts Exclusion Amounts For Retirement Plan Elective Deferrals For Tax Year 2002  
TIR 02-6: The Effect of Recent Federal Tax Law Changes to Retirement Plans; Contributions, Distributions and Rollovers  
TIR 02-5: Interest Rate on Overpayments and Underpayments  
TIR 02-4: Military Personnel Serving in Afghanistan  
TIR 02-3: Federal Election to Recognize Gain on Capital Assets Held on January 1, 2001  
TIR 02-2: Sales and Use Tax Exemptions for Aircraft and Replacement Parts  
TIR 02-1: Interest Rate on Overpayments and Underpayments  
TIR 01-21: Room Occupancy Excise Exemption for Employees of the United States  
TIR 01-20: Taxation of the Internet: Extension of TIR 99-2  
TIR 01-19: Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised)  
TIR 01-18: Personal Income Tax Rates  
TIR 01-17: Interest Rate on Overpayments and Underpayments  
TIR 01-16: Extensions Relating to the September 11, 2001 Terrorist Attacks  
TIR 01-15: Convention Center Financing Fee On Room Occupancy  
TIR 01-14: Sales Tax on Merchandise Shipped Out-of-State: The Neiman Marcus Decision  
TIR 01-13: Transition Rule for Utility Corporations Taxable Year  
TIR 01-12: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits  
TIR 01-11: Effect of the Appellate Tax Board's Decision in Combustion Engineering, Inc. v. Commissioner  
TIR 01-10: Application of Winthrop Printing, Inc. v. Commissioner  
TIR 01-9: Interest Rate on Overpayments and Underpayments  
TIR 01-8: Limitations period for taxpayers failing to file tax returns  
TIR 01-7: Sales Tax Exemption: Purchases of Tangible Personal Property by Certain Contractors/Subcontractors Under G.L. c. 64H, § 6(tt)  
TIR 01-6: Tattooing and Body Art; Sales and Use Taxation  
TIR 01-5: Statute of Limitations for Abatement Applications  
TIR 01-4: Interest Rate on Overpayments and Underpayments  
TIR 01-3: Payment of Estimated Taxes by Participants in a Letter Ruling 99-17 TYPE Reorganization  
TIR 01-2: Effect of Recent Tax Law Changes on the Taxation of Real Estate Investment Trusts (REITs) Organized as Corporate Trusts  
TIR 01-1: Interest Rate on Overpayments and Underpayments  
TIR 00-13: Limitation Period for Taxpayers that Fail to File Tax Returns then Voluntarily Disclose the Failure to File to the Commissioner at a Later Date  
TIR 00-12: Community Preservation Act Surcharges on Recorded and Registered Instruments  
TIR 00-11: Changes in the Exemption for Meals Sold from Vending Machine  
TIR 00-9: Tax Changes in the Fiscal Year 2001 Budget  
TIR 00-8: Deduction for Certain Payments Made to Holocaust Survivors  
TIR 00-6: Expiration of the Grandfather Provision that Exempted Certain Entities  
TIR 00-4: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits  
TIR 00-3: Claiming the Bad Debt Reimbursement  
TIR 00-2: Convention Center Financing Surcharges  

1995 - 1999 TIRs

TIR 99-23: The Effect of Recent Federal Tax Law Changes on Qualified Transportation Fringe Benefits and the Self-Employed Health Insurance Deduction  
TIR 99-22: Effect of New York Times Sales  
TIR 99-21: Availability of G.L. c 64H, §§ 6(r) and (s) Exemptions Extended to Purchases by Agents by Agents of Exempt Users  
TIR 99-20: Title 5 Septic System Expenditures Credit -- Calculation of Subsidy Deduction  
TIR 99-19: Tax Changes in the Fiscal Year 2000 Budget, Other Than the Capital Gains and the repeal of the "Pay to Play" Provisions  
TIR 99-18: Legislative Repeal of So-Called "Pay to Play" Provisions  
TIR 99-17: Capital Gains and Losses: Massachusetts Tax Law Changes Retroactive to 1996  
TIR 99-16: Application of Associated Testing Laboratories, Inc. v. Commissioner  
TIR 99-15: Interest Rate On Overpayments and Underpayments  
TIR 99-14: Expanded Definition of "Federal Change"  
TIR 99-13: The Tax Credit Provisions of the Brownfields Act  
TIR 99-12: Interest Rate On Overpayments and Underpayments  
TIR 99-11: Repeal of So-Called "Pay to Play" Provisions  
TIR 99-10: Filing Requirements for Qualified S Corporation Subsidiaries  
TIR 99-9: Tax Treatment of Purchases with U.S. Government Bankcards  
TIR 99-8: The Effect of Cargill, Inc., on the Investment Tax Credit Under G.L. c. 63, § 31A  
TIR 99-7: Interest Rate On Overpayments and Underpayments  
TIR 99-6: Military Personnel Serving in Kosovo  
TIR 99-5: The Title 5 Credit and Federally Mandated Sewer Connections  
TIR 99-4: Sales and Use Tax Exemptions: Agents of Exempt Entities  
TIR 99-3: Effective Date Clarification for Department Directive 99-1 (The Perini Directive)  
TIR 99-2: Taxation of the Internet, Electronic Commerce and Telecommunications Services: Recent Federal and Massachusetts Legislation  
TIR 99-1: Interest Rate On Overpayments and Underpayments  
TIR 98-16: Sales and Use Tax Implications of Electric Utility Restructuring  
TIR 98-15: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")  
TIR 98-14: Release of Estate Tax Lien on Real Estate for Dates of Death on or after January 1, 1997  
TIR 98-13: Effect of decision in National Private Truck Council, Inc. v. Commissioner of Revenue on the scope of tax immunity of foreign corporations  
TIR 98-11: Taxation of Native American Business Activities  
TIR 98-10: Sales and Use Tax Treatment of Transfers of Asphalt and Concrete under Lawrence Lynch Corporation v. Commissioner  
TIR 98-9: Trade-ins of Snow Vehicles and Recreation Vehicles  
TIR 98-8: Massachusetts 1998 Reducing Income Taxes Act ("the Act")  
TIR 98-6: Massachusetts Corporate Excise Treatment of Offshore Investment Companies  
TIR 98-5: Certain Sales of Power Used in Manufacturing  
TIR 98-4: Interest Rate on Overpayments and Underpayments  
TIR 98-3: Corporate Trusts and Single Sales Factor Apportionment Under M.G.L. c. 63, § 38(m)  
TIR 98-2: Massachusetts Personal Income Tax Treatment of Roth and Education IRAs  
TIR 98-1: Room Occupancy Excise Exemption for Employees of the United States Military Traveling on Official United States Military Orders  
TIR 97-14: Effect of Recent Federal Tax Law Changes on Taxation of Regulated Investment Companies (RICs), Real Estate Investment Trusts (REITs), and Real Estate Mortgage Investment Conduits (REMICs)  
TIR 97-13: Personal Income Tax College Tuition Deduction  
TIR 97-12: Personal Income Tax Credit for Failed Cesspool or Septic System Title 5 Expenditures  
TIR 97-10: Temporary Sales Tax Moratorium on Internet Access and Related Telecommunications Services  
TIR 97-8: Massachusetts Income Tax Treatment of Limited Liability Companies and Other Unincorporated Business Entities After Federal Adoption of "Check-The-Box" Rules  
TIR 97-7: Savings Incentive Match Plan for Employees - "SIMPLE" Account  
TIR 97-6: Effect of Recent Federal Tax Law Changes on the Taxation of S Corporations and Their Shareholders  
TIR 97-4: Corporate Excise; Harbor Maintenance Tax Credit  
TIR 97-3: Capital Gains and Losses Reporting for 1996: Forms Clarification and ERRATA  
TIR 97-2: Massachusetts Tax Treatment of Certain Pension Income  
TIR 97-1: Excise on Cigars and Smoking Tobacco Under G.L. c. 64C, § 7B  
TIR 96-9: Temporary Certificates of Exemption for Sales and Use Tax  
TIR 96-8: Sales Nexus; Revocation of Technical Information Release 88-13  
TIR 96-5: Sales Tax Exemption for Direct Mail Promotional Advertising  
TIR 96-4: Sales Tax Exemption; Meals in Assisted Living Residences  
TIR 96-2: Limitations Period for Non-Filing Taxpayers  
TIR 95-9: Income Taxation of Contributory Public Employee Pensions of Other States  
TIR 95-8: Reproduction of Department of Revenue Forms  
TIR 95-7: Change in the Definition of "Resident" for Massachusetts Income Tax Purposes  
TIR 95-6: Statutory Changes in Taxation of Financial Institutions: Estimated Payments for the 1995 Tax Year  
TIR 95-2: Massachusetts Income Tax Reporting of Employer Reimbursement for Moving Expenses Incurred After December 31, 1993  

1994 - 1990 TIRs

TIR 94-9: Voluntary Dissolution of Corporations: DOR Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after Repeal of Voluntary Dissolutions Regulation 830 CMR 62C.32.1  
TIR 94-7: William I. Koch v. Commissioner of Revenue  
TIR 94-6: Meals Tax Exemption for Continuing Care Facilities  
TIR 94-5: Interest Rate on Overpayments and Underpayments  
TIR 94-4: Withdrawals from Deposit Transaction Funds by Bottlers and Distributors  
TIR 94-3: Electronic Funds Transfer Program  
TIR 94-2: Use of Direct Payment Certificates  
TIR 93-11: Change in Deadline for Filing Abatement Application  
TIR 93-9: Amnesty Program Limited to Nonresident Nonfilers; Foreign Corporation Nonfilers and Persons Owing Use Tax  
TIR 93-8: Effect of IRC § 1103 Repeal on Definition of Bank Holding Company Set Forth in G.L. c. 63, § 38B(b)  
TIR 93-7: Interest Rate on Overpayments and Underpayments  
TIR 93-6: Employees of Interstate Motor and Rail Carriers  
TIR 93-5: Interest Rate on Overpayments and Underpayments  
TIR 93-4: Automatic Extension of Time to File Personal Income Tax Returns  
TIR 93-3: Massachusetts Income Tax Withholding on Eligible Rollover Distributions from I.R.C. § Qualified Plans and § 403(b) Annuities  
TIR 93-1: Interest Deduction on Massachusetts Estate Tax Liabilities  
TIR 92-6: Statutory Changes in Calculation of Interest and Penalties  
TIR 92-5: Effect of Allied-Signal on Apportionment Under G.L. c. 63, § 38  
TIR 92-4: Voluntary Dissolution of Corporations: Department of Revenue Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after St. 1991, c. 529  
TIR 92-3: Military Retirement Benefits Remain Subject to Income Tax  
TIR 92-2: Claiming the Bad Debt Reimbursement  
TIR 92-1: Sales Price of Motor Vehicles  
TIR 91-9: Ordering of the Corporate Excise Deductions for Net Operating Loss and Dividends Received  
TIR 91-8: Claiming the Research Credit for Taxable Years Beginning During 1990 and Ending During 1991  
TIR 91-7: Use Tax Exemption for Sales Upon Which Tax Was Paid Under Laws of Another State  
TIR 91-6: Reproduction of Department of Revenue Forms  
TIR 91-5: Effect of Repeal of Sales Tax on Services  
TIR 91-4: DOR Interpretation of St. 1988, c. 202, § 31  
TIR 91-3: Massachusetts Income Tax Filing Extensions for Military Personnel in the Persian Gulf Area  
TIR 91-2: Calculation of Interest and Penalties Under Molesworth Decision  
TIR 91-1: Resale of Telecommunication Services  
TIR 90-9: Massachusetts Sales and Use Taxation of Purchases of Production-Related Tangible Personal Property by Broadcasters and Newspaper Publishers  
TIR 90-8: Taxation of Sales and Use of Telecommunication Services  
TIR 90-7: Taxation of Sales and Use of Gas, Steam, Electricity, and Heating Fuel  
TIR 90-6: Lead Paint Removal Credit  
TIR 90-5: Massachusetts Treatment of Charitable Contributions in Domicile Cases  
TIR 90-4: The Massachusetts Income Tax Effect of Changes in the Internal Revenue Code Regarding Employer-Provided Educational Assistance and Legal Services, Student Dependents, Child Care Expenses, Long-Term Contracts  
TIR 90-3: Deduction of Reimbursed Employee Business Expenses for 1989 Taxable Years  
TIR 90-2: Massachusetts Income Tax Treatment of Part C Income Under St. 1989, c. 287, §§ 18, 19  
TIR 90-1: Re-Qualified S Corporations: Calculation of Massachusetts Accumulated Adjustments Accounts and Massachusetts Earnings and Profits; Consequences of Actual Distributions  

1985 - 1989 TIRs

TIR 89-11: Application for Waiver of Interest and Penalties for MA Residents Assessed for Use Taxes as a Result of Tri-State Compact with RI and Connecticut  
TIR 89-10: Massachusetts Income Tax Treatment of Contributory Public Employee Retirement Plans of Other States  
TIR 89-9: Computer-Generated Department of Revenue Forms 1 and ABC  
TIR 89-8: Income Tax Treatment of Interest and Gains on Federal Obligations; IRA Distributions Consisting of Interest Derived from Federal Obligations  
TIR 89-7: Massachusetts Room Occupancy Excise Treatment of Recreational Establishment After Eastover v. Commissioner, ATB Decision  
TIR 89-6: Massachusetts Tax Treatment of Retirement Pay Unchanged After U.S. Supreme Court Decision  
TIR 89-5: Error in Instructions to Form 33X, Amended Individual Income Tax Return  
TIR 89-4: Reporting Income Earned on Massachusetts Term and Time Deposits Pending Appeal of Lonstein v. Commissioner of Revenue  
TIR 89-3: Procedure for Adoption of Calendar Taxable Year By Common Trust Funds  
TIR 89-2: Massachusetts Income Tax Treatment of Passive Activity Losses Under Sec. 469 of the Internal Revenue Code  
TIR 89-1: Waiver of Requirement of Filing Massachusetts Schedule 3K-1 And Substituting Federal K-1 and Cover Statement with Form 3  
TIR 88-13: Sales Nexus; Amendment of G.L. c. 64H, § 1(5)  
TIR 88-12: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax  
TIR 88-11: Massachusetts S Corporations' Depreciation Deductions Under the Tax Reform Act of 1986 and Basis Adjustments  
TIR 88-10: Combined Filing under G.L. c. 63, § 32B  
TIR 88-9: Sales Tax Treatment of Purchases with U.S. Government Bankcards  
TIR 88-8: Massachusetts Requirements on Taxpayers Making Section 444 Elections  
TIR 88-7: New Massachusetts Basis Rules  
TIR 88-6: Excess Revenue Credit for Fiscal-Year Taxpayers  
TIR 88-5: Income From Short Taxable Year; Four-Year Spread Not Available to Trust Beneficiaries  
TIR 88-4: Procedure for Trusts on Short Taxable Year to Claim Exemptions on Behalf of Beneficiaries  
TIR 88-3: Massachusetts Due Dates for Partnerships, S Corporations, and Personal Service Corporations Considering an I.R.C. § 444 Election  
TIR 88-2: Item Number Error in 1987 From 1-NR Instructions  
TIR 88-1: Form 2S -- Procedures For Filing and Information Required  
TIR 87-15: Accounting Method Changes by Banks and Utilities Required Under the Tax Reform Act of 1986  
TIR 87-14: Accounting Method Changes by C Corporations, S Corporations, Partnerships, and Corporate Trusts Required Under the Tax Reform Act of 1986  
TIR 87-13: Short Taxable Years for Partnerships, S Corporations, and Personal Service Corporations  
TIR 87-12: Reproduction of DOR forms  
TIR 87-11: Sales Tax "Breakage"  
TIR 87-10: Capital Loss Carryovers: Transition Rules  
TIR 87-9: Jet Fuel Tax  
TIR 87-8: Massachusetts Tax Treatment of Trust with Short Taxable Years  
TIR 87-7: Jet Fuel Tax  
TIR 87-6: The Continuous Levy and The Six Month Levy, New Levy Forms, and Penalties for Failure to Comply with the Levy Laws  
TIR 87-5: Diplomatic Exemption for Motor Fuels Excises  
TIR 87-4: Fringe Benefits Included in State Wages for 1986  
TIR 87-3: Jet Fuel Tax  
TIR 87-2: Computation of the Massachusetts Investment Tax Credit after the Tax Reform Act of 1986  
TIR 87-1: Changes in the Sales Tax  
TIR 86-8: Jet Fuel Tax  
TIR 86-7: Expedited Abatement Procedures for Claiming Refunds of Overpaid Taxes Resulting from Treatment of a Portion of AT&T Distributions as Taxable Dividend  
TIR 86-6: Jet Fuel Tax  
TIR 86-5: Rental Deduction (Married Couples) Filing Jointly and Separately  
TIR 86-4: M.G.L. c. 65C Massachusetts Estate Tax  
TIR 86-3: Lane TIR  
TIR 86-2: Jet Fuel Tax  
TIR 86-1: Jet Fuel Tax  
TIR 85-9: Jet Fuel Tax  
TIR 85-8: Jet Fuel Tax  
TIR 85-7: Sales Tax Exemption for Sales of Certain Medical Equipment  
TIR 85-6: Interest from the Obligations of the United States and any State Included in the Income Measure of the Massachusetts  
TIR 85-5: Jet Fuel Tax  
TIR 85-4: Impact of Plymouth Home National Bank Decision on the Taxation of Distributions Received from a Corporate Trust  
TIR 85-3: Child, Disabled/Dependent Spouse Care Deduction 1984, Income Tax Form 1 Instruction  
TIR 85-2: Impact Of Polaroid Decision On Unitary Reporting In Massachusetts  
TIR 85-1: Five-Year Limit for Certificate of Exemption from Sales and Use Tax  

1979 - 1984 TIRs

TIR 84-4: The Massachusetts Tax Treatment of Federal S Corporations  
TIR 84-3: Saturday, Sunday and Holiday Due Dates  
TIR 84-2: Automatic Extension of Period For Filing Income Tax Returns  
TIR 84-1: 1983 Income Tax Form - Form 1, Schedule D Correction  
TIR 83-3: Expiration of Amnesty Program  
TIR 83-2: Amnesty Program  
TIR 83-1: Sales Taxation of Dental Equipment and Supplies  
TIR 82-5: Sales Taxation of Refuse Container Rentals  
TIR 82-4: Income Taxation of Interest from Money Market Deposit Accounts  
TIR 82-3: Rate of Interest  
TIR 82-2: "Safe Harbor" Leases  
TIR 82-1: Income Tax-Use of Federal Schedule C and Reconciliation Statement Requirement  
TIR 81-2: Use Tax Exemption for Sales Upon Which Tax Was Paid Under Laws of Another State  
TIR 81-1: Income Taxation of Interest from "Tax -Exempt Savings Certificates"  
TIR 80-4: Income Taxation of Contributory Pensions from Other States  
TIR 80-3: Income Tax Withholding Methods  
TIR 80-2: Income Tax Treatment of Interest and Gains on Certain Bonds  
TIR 80-1: Income Tax Withholding by Trustees of Certain Charitable Trusts  
TIR 79-6: Income Taxation Of Gambling Winnings  
TIR 79-5: Room Occupancy Excise: Rentals For More Than Ninety Consecutive Days  
TIR 79-4: Alcohol As A Special Fuel  
TIR 79-3: Gasohol  
TIR 79-2: Sale or Exchange of Personal Residence During 1978  
TIR 79-1: Taxation of Lump-Sum Distribution of Qualified Employee Benefit Plan  

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