Technical Information Release

Technical Information Release  TIR 08-22: Requirement for Personal Income Tax Returns with Schedule E

Date: 11/10/2008
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration/Personal Income Tax

This Technical Information Release announces a new filing requirement, applying the Commissioner's authority under G.L. c. 62C, § 5 to prescribe the manner, format and medium of taxpayer returns. The new filing requirement announced in this TIR does not change previously published electronic filing requirements set forth in TIRs 04-30 and 05-22.

Personal income taxpayers who have rental, royalty and REMIC income or loss and farm rental income and expenses; income or loss from partnerships and S corporations; and income or loss from grantor-type trusts and non-Massachusetts estates or trusts are required to report income or loss from these sources on a Schedule E. For tax years beginning on or after January 1, 2008, any taxpayer with income or loss reported on a Schedule E must file his or her tax return using computer-generated forms produced by third-party software. The tax return may be generated by the taxpayer or by a tax professional. The taxpayer is encouraged, but not required, to submit the return electronically. Paper forms produced using the third-party software product will contain a two-dimensional (2D) bar code and will also be accepted. If the taxpayer hires an income tax preparer to complete the taxpayer's taxes, the preparer must follow the Commissioner's electronic filing rules. This TIR does not affect the payment method. Taxpayers are encouraged, but not required, to make their tax payments electronically.

/s/Navjeet K. Bal
Navjeet K. Bal
Commissioner of Revenue


November 10, 2008

TIR 08-22


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