Technical Information Release

Technical Information Release TIR 03-15: Postponement of Requirement that Corporate Extensions be Filed Electronically

Date: 08/28/2003
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration

In TIR 03-11, the Commissioner of Revenue required corporations that file for an extension of time to file returns to "request the extension by electronic means and make any accompanying payment electronically," as of January 1, 2004. Section IX, TIR 03-11, July 1, 2003. The Commissioner hereby postpones, until January 1, 2005, the electronic requirement for extension requests and accompanying payments. Before January 1, 2005, corporations may continue to request extensions using paper means, and are not required to make accompanying payments electronically. Corporations have the option to request extensions and make payments electronically if they choose. As of January 1, 2005, all corporations must use electronic means to request extensions and make the accompanying payments. All other provisions of TIR 03-11 remain in effect.

/s/Alan LeBovidge
Alan LeBovidge
Commissioner of Revenue

Doc. # 159797

August 28, 2003

TIR 03-15

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