E-filing and payment requirements

Learn what returns and payments must be made electronically.

FILING ENTITY

 
Business and Trustee Taxes
Must File Electronically

Business registrations for any of the tax types below:

wage withholding,
room occupancy,
sales & use
(including sales tax on meals and telecommunication services), or
alcoholic beverages excise,
cigarettes & tobacco, 
gasoline and fuel, 
ferry embarkation, 
satellite service, or
Convention Center financing surcharges

Return, amendment and abatement requests, payment with return

Businesses with certain combined tax liabilities at or exceeding the $5,000 combined tax threshold

Businesses or organizations

1. that have an annual combined tax liability of $5,000 or more tallied from among all of the following types of taxes:

wage withholding, 
room occupancy, 
sales & use
(including sales tax on meals and telecommunication services),
alcoholic beverages excise,
cigarettes & tobacco, 
gasoline and fuel, 
ferry embarkation, 
satellite service, and
Convention Center financing surcharges

or

2. that met the $5,000 combined tax threshold or the then-applicable combined tax threshold for electronic filing in a previous year and/or prior 12 months

Return, amendment and abatement requests, payment with return, withheld amount

Corporate and Financial Institution Excises and Insurance Company Premium Tax
Must File Electronically

Businesses or organizations that:

1. meet the following thresholds, as applicable:

  • Corporations reporting more than $100,000 in gross receipts or sales or other income on their federal return;
  • S corporations reporting gross income totaling more than $100,000;
  • Financial institutions with gross income (as defined in G.L. c. 63, sec. 1) of $100,000 or more;
  • Taxpayers paying the urban redevelopment excise reporting gross income of $100,000 or more; or
  • Corporation exempt from taxation under Section 501 of the Internal revenue Code reporting unrelated business taxable income of $100,000 or more on Form M-990T;

or

2.  met this excise or tax electronic filing threshold or the then-applicable excise or tax electronic filing threshold in a previous year.

Return, payment with return, estimated payments, extension payments, amendment and abatement requests.

Corporations seeking extensions

Extension payments of  $5,000 or more

Insurance companies subject to tax under G.L. c. 63

Return, payment with return, estimated payments, extension payments, amendment and abatement requests

Taxpayer members of a combined group under G.L. c. 63, sec.32B

Return, payment with return, amendment and abatement requests, extension payments

Pass-through Entity and Fiduciary Filers
Must File Electronically

Partnerships:

1.  with 25 or more partners, or

2. at or above the partnership e-file annual income or loss threshold of:

    a. $50,000 or more in gross income or ordinary loss; or

    b. $100,000 in gains or losses through sale of stock

Return, extensions

Partnership composite returns on behalf of individual nonresident members

Return, estimated payments, extension payments

Pass-through entities with members other than resident individuals or with members receiving distributive share for which withholding or estimated taxes have been paid

Return, extension payments, amended returns

Fiduciaries with annual total Part A, Part B and Part C net taxable income of $50,000 or more

Payment with return, estimated payment

Exempt Trusts and Unincorporated Associations
Must File Electronically

Trusts and unincorporated associations exempt from taxation under section 501 of the Internal Revenue Code reporting unrelated business taxable income of $100,000 or more. This income must be reported on Form M-990T-62.

Return, payment with return, extension payments, amendment and abatement requests

Personal Income Tax
Must File Electronically

Personal income tax preparers must file all Massachusetts personal income tax returns (i.e., Forms 1 and 1-NR/PY) electronically unless the preparer reasonable expects to file 10 or fewer original Massachusetts  Forms 1 and 1-NR/PY during the calendar year or the taxpayer directs that filing be done on paper.

Return

Individuals filing extension requests.

Extension payments of $5,000 or more, or extension requests with no payment

Individual Use Tax
Must File Electronically

Taxpayers reporting use tax on the purchase of taxable items on which Massachusetts sales tax was not paid.

Return (Form ST-11), payment with return, amendment and abatement requests

Employers, Pension Payers, Third Party Bulk Filers, Other Payers
 Must File Electronically

Employers filing 50 or more quarterly wage reports

W-2 information

Pension payers filing Form M-945 and withholding income tax for payee

Return, payment with return, withheld amount

Third party bulk filers (withhold and file for employers' wage withholding obligation)

Return, payment with return, withheld amount

Persons who file 50 or more of any particular form in the 1099 series annually

1099 form

Cigarette Stampers
Must File Electronically

Bonded cigarette stampers

Payment (unless stamps paid for at time of pick-up)

Non-Stamper Cigarette Excise
Must File Electronically

Massachusetts residents reporting the cigarette excise on purchases of cigarettes that are either unstamped or stamped by another state or jurisdiction.

Return (Form CT-11), payment, amendment and abatement requests

License Applications and Renewals
Must File Electronically

Cigarette Retailers

Applicants including renewal applications for tobacco retailer licenses

Form CT-RL

Gasoline and Fuel Suppliers

 

Applicants including renewal applications for distributors, importers and exporters of gasoline and user-sellers or supplier of special fuels

Form GT-1, Form SFT-1

Underground Storage Tank
Must File Electronically

Delivery fee

Return (Form 500, Form 501), payments

Tank fee

Payments

Miscellaneous
Must File Electronically

Abandoned bottle deposits

Return (Form AD-1), payments

Care and custody

Payments

Oil spill fee

Return (Form OR – 1), payments

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