|Referenced Sources:||Massachusetts General Laws|
The Department of Revenue (DOR) is implementing a new computerized tax system that will make filing returns (including amended returns), submitting payments, and managing taxpayer accounts simpler, quicker, and more efficient than ever before. This new online tax system is called MassTaxConnect and on November 30, 2015, it will be available for the various types of tax and withholding filings and payments that are made by or on behalf of business taxpayers, as described below. Subsequently, by the end of 2017, MassTaxConnect will be extended to all other tax types, including personal income taxes and fiduciary income taxes.
MassTaxConnect utilizes technology that is already in use in a number of other tax jurisdictions worldwide. It offers new functions and features that will enable DOR to provide taxpayers, practitioners, and other tax professionals enhanced levels of service as they manage and comply with their tax responsibilities.
One of the major benefits of MassTaxConnect to taxpayers and practitioners will be the automation and streamlining of the process for filing amended returns. In the past, amended returns were filed and processed in the same manner as applications for abatement of tax and penalties that were assessed by DOR. The process required manual intervention, and could sometimes be cumbersome and time-consuming. With MassTaxConnect, the amended return process will be automated, and in most cases will be separated from the abatement application process, and thus will provide taxpayers and practitioners with a much faster and more efficient means for making corrections to returns.
This Technical Information Release (TIR) will explain changes in the filing and processing of amended returns and applications for abatement for business tax types that are being implemented in conjunction with MassTaxConnect. In general, the process for amending a tax return will be separate from the process for filing an application for abatement but the e-filing mandates will still apply to both. 
Effective November 30, 2015, business taxpayers, practitioners, and other professionals, including third party software providers, working with business tax types will transition from using DOR’s existing e-filing system—WebFile for Business—to using MassTaxConnect. Whether or not a business taxpayer will be using MassTaxConnect, however, the changes described in this TIR will affect all taxpayers filing returns for business tax types, including any paper filers. As noted, DOR anticipates that these changes will be extended to all other tax types, including personal income taxes and fiduciary income taxes, by the end of 2017.
This TIR discusses the following:
a) the new processes for filing amended returns and applications for abatement,
b) how these changes will simplify the process for the large majority of taxpayers and promote greater efficiency, and
c) how a taxpayer’s rights will remain protected once the new processes are in place.