States / Massachusetts

Massachusetts

Last checked Oct 22, 2026

Massachusetts practitioners use about four logins for state tax and payroll work. The Department of Revenue runs nearly every tax, Paid Family and Medical Leave contributions and new hire reporting through one system, MassTaxConnect, built on FAST Enterprises' GenTax. DOR turned to FAST in January 2014 after ending a Deloitte contract for the same system in August 2013, when it had paid about $55 million for a system it never used; businesses moved to MassTaxConnect on November 30, 2015. No total for the FAST contract was found, but the state checkbook (CTHRU) records $117.0 million paid under it from February 2014 to January 2026. Unemployment insurance moved off UI Online, a system BearingPoint began and Deloitte finished two years late, onto FAST's new system under a $163 million contract signed in June 2022: employers in September 2023 and claimants on May 6, 2025, after which first payment timeliness fell to a record low. Paid Family and Medical Leave claims run on FINEOS and a portal built by Nava; the state has paid the two about $143 million since 2020.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Maura Healey
    • Commissioner of Revenue: Geoffrey E. Snyder Massachusetts Department of Revenue
    • Secretary of Labor and Workforce Development: Lauren Jones Department of Unemployment Assistance
  • Secretary of the Commonwealth: William Francis Galvin Secretary of the Commonwealth

Employer account numbers

Checked Oct 24, 2026.

Three employer accounts: income tax withholding with the Department of Revenue (DOR) in MassTaxConnect; unemployment insurance with the Department of Unemployment Assistance (DUA), which also collects the Workforce Training Fund contribution; and Paid Family and Medical Leave (PFML) contributions, which DOR collects through a separate PFML account in MassTaxConnect for the Department of Family and Medical Leave (DFML).

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Department of Unemployment Assistance (DUA), Executive Office of Labor and Workforce Development

The taxable wage base is $15,000, fixed in statute since 2015. For 2026 new employers pay 2.42% and new construction employers 6.08%; experienced employers pay Schedule E rates of 0.94% to 14.37%, plus a COVID-19 Recovery Assessment of 0.178% to 2.716%. DUA also collects the Workforce Training Fund contribution and EMAC with UI; 2027 rates were not yet posted on 2026-11-03.

Taxable wage base

2027: $15,000
2026: $15,000
Not indexed. M.G.L. c. 151A, s. 14(a)(4) sets the wage base at $15,000 for calendar years beginning on or after January 1, 2015; if the FUTA wage base is ever higher, the higher amount applies. The 2027 figure is the statute as it stands on 2026-11-03. source Public record

New employer rate

2026: 2.42% Employers registered less than 3 years. New construction industry employers pay 6.08%. New employers do not pay the COVID-19 Recovery Assessment and are exempt from EMAC in years 1 to 3. source Public record

Rate range

2026: 0.94% to 14.37%, Schedule E UI rates only. Adding the COVID-19 Recovery Assessment, the 2026 effective rates run from 1.118% to 17.086%. The law picks one of seven schedules (A to G) each year from the trust fund reserve percentage; DUA's table of schedules A to G is at https://www.mass.gov/doc/massachusetts-ui-tax-rate-schedules-a-g/download. source Public record

Other assessments

• COVID-19 Recovery Assessment: 0.178% to 2.716% in 2026, by the same reserve percentage line as the UI rate. Paid by experience-rated employers; new employers paying new employer rates, reimbursable and governmental employers are exempt. (2026) source Public record
• Workforce Training Fund contribution: 0.056% of taxable wages (M.G.L. c. 151A, s. 14L); the commissioner adjusts the rate so collections substantially equal $22,000,000 a year. Not credited to the employer's UI account. (2026) source Public record
• Employer Medical Assistance Contribution (EMAC): 0.12% in year 4, 0.24% in year 5, 0.34% in year 6 and later, on the first $15,000 of each employee's wages; exempt in years 1 to 3 and for employers with fewer than 6 employees in a quarter. Funds health insurance programs, not UI. (2026) source Public record

Rate notices

DUA sends annual rate notices by January 31 each year; they are in the employer information panel of Unemployment Services for Employers.. Protest: DUA's page says to request a rate review in Unemployment Services for Employers before June 20 each year. The statute (M.G.L. c. 151A, s. 14(m)) says an application for review must be filed within sixty days of the rate determination. source Public record

Voluntary contributions

Allowed, DUA: in most cases within 30 days of the date on the rate notice, paid by ACH debit in Unemployment Services for Employers. The statute (M.G.L. c. 151A, s. 14) says not later than 30 days after the rate notice is issued, or before 120 days after the start of the rate year, whichever is earlier. Not available to new employers or to employers already at the lowest rate. source Public record

Filing

Employment and Wage Detail Report (quarterly)
Due: Reports by 3 p.m. and payments by 5 p.m. on April 30, July 31, October 31 and January 31. Late payments carry 12% interest.
Electronic filing: Filed online in Unemployment Services for Employers, by manual entry or by uploading CSV, EFW2 or ICESA files. The Employer's Guide says every subject employer must file the report online each quarter.
Unemployment Services for Employers source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: Massachusetts is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. source Public record

Recent and coming changes

• Quarterly wage reports moved from UI Online to the Unemployment Services for Employers portal, starting with the third quarter 2023 report. source Public record

Employers may defer up to 34% of contributions owed in quarters 1 and 2 if eligible (DUA page). mass.gov pages and PDFs downloaded without a block in this run. U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 gives the same 2026 figures ($15,000; 0.94% to 14.37%; new employer 2.42%).

Not confirmed: 2027 rate schedule, new employer rates and COVID-19 Recovery Assessment rates: not posted on DUA's pages as of 2026-11-03. DUA does not say whether the COVID-19 Recovery Assessment, the Workforce Training Fund contribution or EMAC count toward the FUTA credit; left null. Rate review deadline: DUA's page (before June 20) and the statute (within sixty days of the determination) differ; both recorded.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Massachusetts employees file Form M-4 with the employer as well as the federal W-4, and without an M-4 the employer withholds with no exemptions. Supplemental wages such as bonuses are withheld at 5%, and at 9% on the part that takes the employee's annualized wages over the $1,107,750 surtax threshold for 2026. Massachusetts has no reciprocal agreements: nonresidents are withheld on for services performed in Massachusetts, with an exception for presence that is casual, isolated and inconsequential, and no city or county income tax is withheld.

Withholding certificate

Form M-4, Massachusetts Employee's Withholding Exemption Certificate. Federal Form W-4: not accepted. New employees complete both Form W-4 and Form M-4. An employee may file a new M-4 at any time if exemptions increase and must file one within 10 days if they decrease. An employee with more than one job claims exemptions only with the principal employer. With no certificate on file: Without an M-4 the employer withholds on the basis of no exemptions. Form M-4-MS for an employee exempt under the Military Spouses Residency Relief Act (MSRRA). An employee who fills in box D of the M-4 (a full-time student in seasonal, part-time or temporary work whose annual income will not exceed $8,000) is not withheld on. source Public record

Supplemental wages

2026: 5%. Circular M section G: withhold 5% of the supplemental payment if the payment plus the employee's annualized regular wages (less up to $2,000 of FICA and retirement deductions and the exemption factors) and earlier supplemental payments that year is $1,107,750 or less. Above that, withhold the lesser of 9% of the payment or 9% of the excess over $1,107,750 plus 5% of the rest. source Public record

Withholding tables

Circular M, Massachusetts Income Tax Withholding Tables at 5.0% Effective January 1, 2026 (Rev. 12/25) (2026). Wage-bracket tables and a percentage method at 5%. The percentage method withholds 9% on annualized wages above $1,107,750, the 2026 inflation-adjusted threshold for the 4% surtax. No 2027 Circular M was found as of 2026-11-03.

Reciprocity

No reciprocal agreements. No reciprocal agreement is described in DOR's withholding guide. Nonresidents are withheld on for wages for services performed in Massachusetts; a nonresident who does not work in Massachusetts is not withheld on, even if paid from a Massachusetts office. source Public record

Nonresidents working here

From the first day of work in Massachusetts, with no day or dollar threshold, except that a nonresident whose business presence in Massachusetts is casual, isolated and inconsequential (for example occasional training, conferences or management reporting ancillary to duties at an out-of-state base) does not carry on employment in Massachusetts. Convenience of the employer: no: the nonresident income tax regulation apportions a telecommuter's salary by the days worked in Massachusetts (Example (5)(a)(1.2), a telecommuter working from Ohio for a Massachusetts firm). 830 CMR 62.5A.1(3)(h) and (5)(a). source Public record

Deposits and returns

• annual: projected annual withholding of $100 or less. Due January 31 of the following year
• quarterly: $101 to $1,200. Due the last day of the month after the quarter: April 30, July 31, October 31 and January 31
• monthly: $1,201 to $25,000. Due the 15th of the following month, except March, June, September and December, due the last day of the following month
• quarter-monthly: more than $25,000. Due when $500 or more is withheld by the 7th, 15th, 22nd and last day of a month, pay within 3 business days after that; the return is quarterly

Form M-941, Employer's Return of Income Taxes Withheld, filed online in MassTaxConnect for each period (monthly, quarterly or annual) on the due dates above; a return is due even when no tax is due, and a "0" return must be e-filed. Returns and payments must be electronic for a new business or a new registration (regardless of liability), payroll service providers, performer withholding, and employers with an annual combined liability of $5,000 or more across withholding, sales and use and several excises. MassTaxConnect source Public record

Recent and coming changes

• Jan 1, 2026 2026 Circular M: the percentage method and the supplemental wage method use the 2026 inflation-adjusted surtax threshold of $1,107,750 (9% above it, 5% below). source Public record

The annual W-2 filing and the quarterly wage reports are covered in the 1099 and information return section. A Massachusetts employer is not required to withhold for a Massachusetts resident working outside Massachusetts when its only connection to Massachusetts is that employment, but may withhold if both agree. Businesses with more than $25,000 in annual withholding liability that miss a deposit owe a 5% penalty.

Not confirmed: No DOR statement on whether an employer may use a federal Form W-4 in place of a missing M-4 was found beyond the M-4's own default of no exemptions. The 2027 Circular M (and its surtax threshold) was not published as of 2026-11-03; DOR usually posts a draft in December.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Massachusetts gives residents a credit on Form 1, line 30 (Taxes Due Any Other State) for income tax due to other states, U.S. territories and Canada or its provinces on income also on the Massachusetts return, figured on the line 30 worksheet with Schedule OJC enclosed; city and local taxes do not count. A part-year resident files Form 1-NR/PY and keeps nonresident-period income out by exclusion: income earned and received while domiciled elsewhere is subtracted from U.S. income (Massachusetts-source income of that period stays in, through Schedule R/NR), deductions and exemptions are prorated by days, and the line 34 credit is allowed only for resident-period income. There is no reverse credit for nonresidents, and Massachusetts is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 1, Line 30 Worksheet for Taxes Due Any Other State, with Schedule OJC, Income Tax Due to Other Jurisdictions (online Schedule OJC worksheets for residents subject to the 4% surtax). Line: Form 1, line 30 (Taxes Due Any Other State). Limit: The smaller of the tax due to the other jurisdiction (net of certain adjustments) or the portion of the Massachusetts tax due on the gross income taxed there. Worksheet: 5.0% income taxed in the other jurisdiction divided by Form 1 line 10 (not over 1), times Form 1 line 19 times 0.05 less any Limited Income Credit; the credit is the smaller of that or the other jurisdiction's tax before credits and payments (line 9). Covers: Taxes due to other U.S. states (including payments under the Rhode Island Temporary Disability Insurance Act), any U.S. territory or dependency (including Puerto Rico, the Virgin Islands, Guam and the District of Columbia), and Canada or its provinces; not taxes paid to the U.S. government, a property tax on capital stock or property, or interest and penalties. Not covered: the credit does not apply to city or local taxes. Foreign taxes: Canada and its provinces only, less any U.S. foreign tax credit allowable (Form 1116; the line 8 amount is reduced by the federal foreign tax credit claimed); enter FC as the postal code on Schedule OJC. Pass-through entity taxes: The instructions refer questions on the pass-through entity tax credit and its effect on this credit to DOR Directive 19-1 (not read). Attach: Complete and enclose Schedule OJC, entering the two-letter postal code for each state or jurisdiction (FC for a territory, dependency, Canada or a province). Separate worksheets are required for 5.0% income and for interest (other than Massachusetts bank interest), dividends or capital gain income taxed elsewhere; residents subject to the 4% surtax use the online Schedule OJC worksheets. The credit requires that a return was filed and taxes paid in the other jurisdiction. source Public record

Part-year residents: income while a nonresident

Excluded from income A part-year resident subtracts from U.S. income the amount earned and received while domiciled in another state or country, but includes Massachusetts-source income received while a nonresident (for example rental property, a trade or business, or employment) on Schedule R/NR, Resident/Nonresident Worksheet. Certain deductions, exemptions and the earned income credit are prorated by days of Massachusetts residence divided by 365 (lines 2 and 3). Form 1-NR/PY, Massachusetts Nonresident or Part-Year Resident Income Tax Return, with Schedule R/NR. Line: Form 1-NR/PY income lines 5 through 11, 24, 27 and Schedule D line 21; proration on lines 2 and 3. source Public record

Part-year residents: credit for the period of residence

Available. Only for income earned while a part-year resident, included in Schedule R/NR, Part 1, column b, and taxed by another jurisdiction where a return was filed and tax paid; complete the worksheet on resident-period income only. Not available for tax paid on Massachusetts-source income earned while a nonresident. Form 1-NR/PY, line 34 (Taxes Due Any Other State, part-year residents only), with Schedule OJC. source Public record

Nonresidents: reverse credit

No. The Form 1-NR/PY credit is for part-year residents only and is not available for tax paid to another state on Massachusetts-source income earned while a nonresident; the instructions say that when income is taxable in two jurisdictions, the credit is generally allowed in the state of residence. source Public record

Local income taxes

Massachusetts has no local income tax, and the credit does not apply to other jurisdictions' city or local taxes. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Statutory resident: a person who maintains a permanent place of abode in Massachusetts and spends more than 183 days in the aggregate in the state is a resident (see TIR 95-7). source Public record

Massachusetts reciprocity (none) is in the withholding file.

Not confirmed: Statute for the credit (G.L. c. 62, s. 6(a)) not read; citation left null. DOR Directive 19-1 (pass-through entity tax and its effect on this credit) not read. UDITPA or Compact apportionment status not checked. No 2026 change found; not searched further.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

C corporations file the corporate excise return, Form 355, by the 15th day of the 4th month (April 15, 2026 for 2025), and S corporations file Form 355S a month earlier (March 16, 2026); partnerships file Form 3 by the 15th day of the 3rd month. Corporations, LLCs, limited partnerships and LLPs file an annual report with the Secretary of the Commonwealth: for-profit corporations 2 1/2 months after the fiscal year ends ($125, or $100 online), LLCs by the anniversary of formation ($500), nonprofits by November 1 ($15), and limited partnerships and LLPs by the end of February.

Corporate return

Corporate excise. Form 355 (C corporation); Form 355U for combined groups; Form 355SC for security corporations. Due: On or before the 15th day of the 4th month following the close of the taxable year (M.G.L. c. 62C, s. 11). For tax year 2025: Apr 15, 2026. Fiscal years: Same rule: the 15th day of the 4th month after the fiscal year ends. DOR: fiscal year filers determine due dates from the tax period end date. source Public record

Corporate extension

Automatic. 6 months (Form 355 and 355SC to October 15, 2026); DOR lists Form 355U on extension as due November 16, 2026. No form if the payment is made; the extension is made by paying. A federal extension does not count for Massachusetts. The automatic extension is valid only if the greater of 50% of the tax ultimately due or the minimum excise is paid by the original due date; there are no zero extensions. Interest runs on any unpaid tax.

S corporations

Form 355S. Due: On or before the 15th day of the 3rd month following the close of the taxable year (M.G.L. c. 62C, s. 11). For tax year 2025: Mar 16, 2026. Automatic 6 months on the same payment condition as Form 355 (greater of 50% of the tax or the minimum excise by the original due date); extended due date September 15, 2026. source Public record

Partnerships

Form 3 (Partnership). Due: On or before the 15th day of the 3rd month following the close of the taxable year, for every partnership having a usual place of business in Massachusetts (M.G.L. c. 62C, s. 7). For tax year 2025: Mar 16, 2026. Automatic 6-month extension to September 15, 2026 (DOR, citing TIR 16-10). source Public record

Individuals

Form 1 (residents); Form 1-NR/PY (nonresidents and part-year residents). For tax year 2025: Apr 15, 2026. Automatic to October 15, 2026, valid only if at least 80% of the tax is paid by April 15, 2026; a federal extension does not count and a payment is needed to extend (no zero extensions). source Public record

Annual report

Filed with the Secretary of the Commonwealth, Corporations Division through Corporations Division online filing.

General partnerships do not register with the Secretary of the Commonwealth and file no annual report. The Secretary's own filing pages (sec.state.ma.us) refused automated reads; the dates and fees here come from Mass.gov business guides and the statutes. Charities also file Form PC with the Attorney General, which is a separate filing.

Form 355U on extension is listed by DOR as due November 16, 2026, a month after Form 355. The fee schedule itself (950 CMR 113) was not read.

Not confirmed: Corporations Division pages on sec.state.ma.us (fee schedule, annual report pages) were behind a bot check; read them in a browser to confirm the fees and any late filing fee. Late fees for annual reports were not found in the sources read. Consequence for a late LLP annual report not confirmed (M.G.L. c. 108A not read).

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Businesses registered for withholding, sales and use, room occupancy and the other trust and excise taxes, all corporations and financial institutions, and partnerships must pay every payment electronically; individuals must pay extension payments of $5,000 or more electronically and fiduciaries payments of $2,500 or more. Late filing and late payment each carry 1% a month of the unpaid tax, up to 25%. Interest on underpayments is the federal short-term rate plus 4 points, compounded daily, reset quarterly: 8% for the fourth quarter of 2026 (6% on overpayments).

Interest on unpaid tax

Underpayments: the federal short-term rate (IRC sec. 6621(b)) plus four percentage points, compounded daily. Overpayments: the federal short-term rate plus two percentage points, simple interest. Rates may change quarterly and are announced in a Technical Information Release. Compounding: Daily on underpayments; simple interest on overpayments; the individual estimated tax addition is figured without daily compounding (G.L. c. 62B, sec. 14(a)). G.L. c. 62C, secs. 32 and 40. source Public record

When tax must be paid electronically

• Withholding: Business and trustee taxpayers registered for wage withholding (and the other listed trust and excise taxes) must submit all payments electronically; businesses registered before September 1, 2003 may not be required to file electronic returns for some of these tax types if their combined tax liability remains under $5,000 annually. Methods: MassTaxConnect (all payment types for all tax types) or commercial software. Penalty for paying another way: A letter for the first failure; then a penalty of not more than $100 for each improper return and each improper payment (G.L. c. 62C, sec. 33(g)); a payment not made by the required method is treated as not made. source Public record
• Sales and use: All vendors remitting sales and use taxes under chapters 64H and 64I (including meals and telecommunications) and all businesses remitting use tax on purchases, regardless of tax liability or registration date, for tax periods beginning on or after January 1, 2022. Methods: MassTaxConnect or commercial software. Penalty for paying another way: Not more than $100 for each improper return and each improper payment after a first notice (G.L. c. 62C, sec. 33(g)). source Public record
• Corporate: All business corporations and financial institutions subject to tax under G.L. c. 63, with no income threshold, for tax periods ending on or after December 31, 2021; insurance companies and combined group members must also pay all payments electronically. Methods: MassTaxConnect or commercial software. Penalty for paying another way: Not more than $100 for each improper return and each improper payment after a first notice (G.L. c. 62C, sec. 33(g)). source Public record
• Pass-through: Partnerships and partnership composite returns: all payments. Pass-through entities with members other than resident individuals, and entities electing to pay the G.L. c. 63D excise: extension payments. Methods: MassTaxConnect or commercial software. Penalty for paying another way: Not more than $100 for each improper return and each improper payment after a first notice (G.L. c. 62C, sec. 33(g)). source Public record
• Individual: Individuals making extension payments of $5,000 or more. Methods: MassTaxConnect or commercial software. Penalty for paying another way: Not more than $100 for each improper payment after a first notice (G.L. c. 62C, sec. 33(g)). source Public record
• Other: fiduciary income tax: All fiduciary income tax payments of $2,500 or more (estimated, extension and return payments), effective for payments made on or after January 1, 2022. Methods: Commercial software or MassTaxConnect. Penalty for paying another way: Not more than $100 for each improper payment after a first notice (G.L. c. 62C, sec. 33(g)). source Public record

Penalties

Late filing

Covers: Any return filed with the Commissioner (all taxes under G.L. c. 62C). 1% a month, or fraction of a month, of the tax required to be shown on the return, reduced by timely payments and credits. Maximum: 25% of that amount. G.L. c. 62C, sec. 33(a). source Public record

Late payment

Covers: Tax shown on a return not paid by the due date (with any extension for payment); a separate 1% a month penalty applies to a deficiency assessment not paid within 30 days of notice. 1% a month, or fraction of a month, of the unpaid tax. Maximum: 25%; the deficiency assessment penalty is capped at 25% combined with the late payment penalty. Late filing (sec. 33(a)) and late payment (sec. 33(b)) are separate penalties, each up to 25%; DOR's table states that the deficiency penalty (sec. 33(c)) is combined with sec. 33(b) for the 25% cap. Neither the statute nor DOR's table says one of the late filing and late payment penalties replaces the other. G.L. c. 62C, sec. 33(b) and (c). source Public record

Estimated tax, individuals

Charged as interest. An addition to tax at the G.L. c. 62C, sec. 32 underpayment rate (federal short-term rate plus 4 points), without daily compounding, on the underpayment for the period of underpayment. Safe harbor: Required annual payment is the lesser of 80% of this year's tax (66 2/3% for farmers and fishermen) or 100% of last year's tax (if last year was a 12-month year with a return filed); no addition if this year's tax after withholding and credits is under $400, or if there was no tax liability last year for a full-year resident; annualized installments allowed. Form: Form M-2210. source Public record

Estimated tax, corporations

Charged as interest. An addition to tax at the G.L. c. 62C, sec. 32 underpayment rate on the underpayment for the period of underpayment; installments are 40%, 25%, 25% and 10%. Safe harbor: Required annual payment is the lesser of 90% of this year's tax, 100% of last year's tax (12-month year with a return showing tax), or 90% of this year's tax figured with last year's apportionment percentage; a large corporation may use last year's tax only for the first installment. source Public record

Penalty relief

Late filing and late payment penalties may be waived or abated, in whole or in part, for reasonable cause and not willful neglect (G.L. c. 62C, sec. 33(f)); during an audit the waiver request goes to the auditor; after assessment the taxpayer must request an abatement, adding Form DR-1 if a settlement is requested. Administrative Procedure 633 sets the guidelines. Interest cannot be waived or abated except as it follows a reduced tax or penalty. First-time or good history: No first-time abatement policy found; AP 633 lists the taxpayer's compliance history as one factor in judging reasonable cause. How: Abatement request (for example through MassTaxConnect); Form DR-1, Office of Appeals Form, when a settlement is requested. Time limit: DOR must receive the abatement application within three years from the date the return was filed, within two years from the date shown on the notice of assessment, or within one year from the date the tax was paid, whichever is later. source Public record

Other penalties

• Dishonored check or failed electronic funds transfer (G.L. c. 62C, sec. 35). $30 or the amount of the payment, whichever is less, for payments under $1,500; 2% of the payment for payments of $1,500 or more. source Public record
• Failure to file, report or pay electronically (G.L. c. 62C, sec. 33(g)). Up to $100 for each failure. source Public record
• Depository filer failure to make deposits (G.L. c. 62C, sec. 45A). 5% of the underpayment. source Public record
• Failure to file wage reports (G.L. c. 62E, sec. 9). Up to $25 per employee, contractor or other recipient; $500 per recipient if the result of a conspiracy not to file. source Public record
• Failure to file a report of income paid to persons, such as Forms 1099 (G.L. c. 62C, secs. 34 and 77). $1 for each report not filed, up to $1,000, plus a fine of $25 to $500 for a payor's failure to file without reasonable cause. source Public record
• Failure to file a partnership return (G.L. c. 62C, sec. 34). $5 for every day the partnership fails to file. source Public record
• Negligence or substantial underpayment (G.L. c. 62C, sec. 35A). 20% of the underpayment. source Public record
• Failure to report a federal change (G.L. c. 62C, sec. 30). 10% of the additional tax. source Public record
• Demand charge (G.L. c. 62C, sec. 46). $30 per demand for payment missed. source Public record

Recent and coming changes

• Oct 1, 2026 Underpayment interest rate went from 8% (first quarter) to 7% (second quarter) and back to 8% for the third and fourth quarters of 2026; the first-quarter 2027 rate had not been announced as of November 4, 2026 (TIR 26-5, September 1, 2026, is the latest) source Public record

G.L. c. 62C, sec. 32(f) may reduce the rate of interest on a deficiency assessment from an audit commenced after July 1, 2011 (TIR 11-6); that reduction is not modeled here.

Not confirmed: The first-quarter 2027 interest rate (DOR usually announces it by TIR in December). The form used to figure the corporate estimated tax addition (Form M-2220 by name) was not confirmed in a source read this run. Whether MassTaxConnect payments include ACH credit and card options, and any enrollment step, was not confirmed on a page read this run.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Massachusetts follows IRS disaster relief automatically, but only for personal income and estate tax: under G.L. c. 62C, section 87 and TIR 24-8, DOR extends income and estate tax returns, payments (including estimated tax) and extension requests for the period the IRS announces, for up to one year, unless DOR publicly announces otherwise. DOR's systems generally apply the relief to e-filed returns from the covered area; other taxes (corporate excise, sales and use, and the rest) get only a reasonable-cause penalty waiver requested through MassTaxConnect.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes TIR 24-8: "Massachusetts tax relief afforded as the result of a presidentially declared disaster will follow the relief provided by the Internal Revenue Service" within the limits of the General Laws, "unless the Department publicly announces otherwise." Due dates are extended for the period the IRS announces; by statute the extension cannot exceed one year. For extension filings, only the time to request the extension moves; the extension period itself still ends on the normal date (for example October 15). "Affected taxpayers" are "personal income or estate taxpayers directly impacted by the disaster, as determined by the IRS and announced in an IRS release"; absent a DOR announcement, DOR grants the extensions "only for affected taxpayers, even if the IRS relief extends to other taxpayers." Section 87 applies to a "Presidentially declared disaster, as defined in section 1033(h)(3) of the Internal Revenue Code" and to a terroristic or military action; neither the statute nor TIR 24-8 mentions IRS relief based on other declarations. G.L. c. 62C, section 87; DOR Technical Information Release TIR 24-8 (July 2, 2024). source Public record

Taxes covered

Personal income tax and estate tax: filing returns, paying tax (including estimated tax payments) and filing extension forms, for due dates (original or extended) within the IRS period. Not covered: Section 81(a)(1), which section 87 refers to, "does not reference filing returns for, or making payments of, the corporate excise, sales and use tax, or any other type of tax." The extension also does not apply to tax deficiencies existing before the IRS relief begins, claims for refund or abatement, amended returns, elections, other filings with DOR, or filings with the Appellate Tax Board or Massachusetts courts. source Public record

State-declared disasters

Not provided for. Section 87 covers Presidentially declared disasters and terroristic or military actions only, and TIR 24-8 describes no relief for a disaster declared only by the Governor. Any taxpayer who cannot file or pay on time for reasonable cause can apply for a penalty waiver under G.L. c. 62C, section 33(f) and Administrative Procedure 633, which presumes reasonable cause for at least part of a delay caused by destruction of property or records in a natural disaster. source Public record

How to get relief

Automatic for income and estate taxpayers: DOR's "computer systems will generally identify income and estate taxpayers located in the covered disaster area and apply automatic filing and payment relief for electronically filed returns." A taxpayer who files and pays by the extended date but is still charged penalties "should request an abatement electronically through MassTaxConnect." Other taxpayers apply for a reasonable-cause penalty waiver through MassTaxConnect. Penalties: During the extension, "no interest or penalties will accrue" on income or estate tax returns or payments due in the IRS period. A taxpayer who misses the extended date owes interest and penalties back to the original due date. Interest keeps accruing where only the filing deadline, not the payment deadline, is extended. For the reasonable-cause waiver available to other taxpayers, "The Department does not have the authority to abate or waive interest.". source Public record

Where relief is posted

DOR Technical Information Releases (no separate DOR disaster page was found; disaster relief is issued as TIRs)

Recent changes

• Jul 2, 2024 TIR 24-8 revoked and replaced TIR 08-19 (October 10, 2008) to give more detail on presidentially declared disaster relief; DOR states that the law on the relief has not changed. source Public record

Section 87 also lets the Commissioner disregard up to one year for actions by pension and other employee benefit plans affected by such a disaster. The TIR list showed no disaster TIR for 2025 or 2026.

Not confirmed: Whether DOR has ever announced relief for the corporate excise or sales and use tax for a disaster (TIR 24-8 allows DOR to announce otherwise) was not checked. Massachusetts casualty loss, sales tax and property tax disaster rules were not researched.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $126.6B; Individual income tax payments and SECA tax $35.0B; Business income taxes $13.5B; Estate and trust income tax $2.1B; Excise taxes $1.1B; Estate tax $1.0B; Unemployment insurance tax $191M; Gift tax $112M; Railroad retirement tax $105M. source Public record

Filers moving in and out, 2022 to 2023

83,296 returns (116,816 people) with $7.5B of income moved in from other states; 98,674 returns (145,183 people) with $11.5B moved out, a net loss of $4.0B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Office of the Attorney General, Fair Labor Division (enforcement); Executive Office of Labor and Workforce Development, Department of Labor Standards, Minimum Wage Program

The Massachusetts minimum wage is $15.00 an hour, fixed in MGL c. 151, s. 1 and unchanged since January 1, 2023; no increase has been set for 2027, and any increase needs the Legislature or a ballot question. Tipped service employees who receive more than $20 a month in tips may be paid a cash wage of $6.75 if tips bring them to $15.00, after written notice from the employer. Most agricultural workers have a separate $8.00 minimum.

Rate

$15.00 (2027) No increase scheduled; the statutory $15.00 continues unless the Legislature or voters change it. The statute also keeps the rate at least $0.50 above the federal minimum.
$15.00 from Jan 1, 2023 In effect since January 1, 2023; no change in 2026. source Public record

How it is set

Fixed in law MGL c. 151, s. 1 (no less than $0.50 above the federal minimum) source Public record

Other rates

• Most agricultural and farm workers (MGL c. 151, s. 2A): $8.00 (2026) source Public record

Tipped employees

2026: cash wage $6.75, tip credit $8.25 Service employees who customarily and regularly receive more than $20 a month in tips; the employer must notify the employee in writing of MGL c. 151, s. 7, and tips plus wages must reach $15.00. Tip credit is the difference between $15.00 and $6.75.
2027: cash wage $6.75, tip credit $8.25 No change scheduled. source Public record

Youth and training wages

No general youth or student rate found in the sources read.

Poster

Massachusetts wage and hour laws poster (Attorney General)

Recent and coming changes

• Jan 1, 2023 Final step of the 2018 law (Chapter 121 of the Acts of 2018) raised the minimum wage to $15.00 and the service rate to $6.75; no further increases are scheduled. source Public record

The Department of Labor Standards page still says the service rate rises to $6.75 'as of January 1, 2022' in one paragraph and January 1, 2023 in another; the statute's $6.75 is current either way.

Not confirmed: Whether any question on the November 3, 2026 ballot changes the minimum wage: the Secretary of the Commonwealth's ballot question pages (sec.state.ma.us) returned a bot check and could not be saved; a web search listed nine 2026 questions, none on the minimum wage. Local minimum wages: none found; whether municipalities may set one was not confirmed from a primary source. The Attorney General's wage and hour poster PDF is a scanned image, so its stated rates could not be quoted.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Massachusetts Paid Family and Medical Leave (PFML), run by the Department of Family and Medical Leave (DFML) with contributions collected by the Department of Revenue in MassTaxConnect, has collected contributions since October 1, 2019. The total contribution is 0.88% of eligible wages in both 2026 and 2027, on wages up to the Social Security wage base ($184,500 in 2026, $192,300 in 2027). Employers with 25 or more covered individuals pay at least 60% of the larger part (medical in 2026, family in 2027, after Chapter 101 of the Acts of 2026 swapped the shares) and may withhold the rest; employers with fewer than 25 send only the employee share, 0.46% of wages.

Paid Family and Medical Leave (PFML)

Kind and agency

Family and medical. Massachusetts Department of Family and Medical Leave (DFML); contributions are administered and collected by the Department of Revenue (DOR) through MassTaxConnect. M.G.L. c. 175M (contributions: section 6); 830 CMR 175M.8.1 (DOR administration and collection of contributions); Chapter 101 of the Acts of 2026, sections 25 and 26 (swap of the 40% and 100% withholding limits, effective January 1, 2027).

Started

Contributions from Oct 1, 2019.

Contribution rate

2027: 0.88% of wages Family leave 0.70% and medical leave 0.18% of eligible wages (the two parts swap from 2026).
2026: 0.88% of wages Medical leave 0.70% and family leave 0.18% of eligible wages. source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027, from SSA's notice Cost-of-Living Increase and Other Determinations for 2027 (Federal Register public inspection copy, document 2026-21796).
2026: $184,500 Contributions are not required on wages above the Social Security contribution and benefit base (M.G.L. c. 175M, s. 6(f)); $184,500 for 2026 per IRS Publication 15 (2026). source Public record

Who pays

Employer: Employers with 25 or more covered individuals: at least 60% of the larger part. 2026: 0.42% of wages (60% of the 0.70% medical part). 2027: 0.42% of wages (60% of the 0.70% family part). The employer may choose to pay more, up to all of it. Employee: 2026: up to 0.46% of wages (all of the 0.18% family part plus 40% of the medical part, 0.28%). 2027: up to 0.46% of wages (40% of the family part, 0.28%, plus all of the 0.18% medical part). Yes. Employers withhold the employee share from paychecks and may pay some or all of it instead; DOR's MassTaxConnect filing steps leave the medical and family allocations at 40 and 100 unless the employer chooses to pay part of the employee share (the 2026 limits). source Public record

Small employers

Fewer than 25 covered individuals in the Massachusetts workforce. No employer share; the employer sends only what it withholds from covered individuals, an effective 0.46% of eligible wages in 2026 and 2027, and may choose to pay some or all of it. The workforce is counted from the previous year; W-2 employees always count, and 1099-MISC workers count only when they are more than 50% of the workforce. source Public record

Private plans

Allowed. An employer whose purchased (insured by a carrier licensed by the Division of Insurance) or self-insured private plan gives benefits equal to or more generous than PFML can request an exemption from family leave contributions, medical leave contributions or both. Since July 1, 2026 requests and annual renewals are filed in DFML's PFML Employer Portal, not MassTaxConnect; a request must be approved in the quarter before the quarter it takes effect, and each FEIN with a Massachusetts workforce applies separately. source Public record

Filing and payment

Quarterly PFML return with each covered individual's wages and contributions, filed in MassTaxConnect under a PFML account registered there (separate from the DOR withholding and DUA unemployment accounts). Due On or before the last day of the month following the close of the calendar quarter. MassTaxConnect source Public record

Benefits

Up to 20 weeks of medical leave and up to 12 weeks of family leave (26 weeks for care of a covered service member), with no more than 26 weeks combined in a benefit year. Maximum $1,230.39 a week in 2026; Maximum $1,284.61 a week in 2027. source Public record

Recent and coming changes

• Jan 1, 2027 Chapter 101 of the Acts of 2026 shifts the employer share from medical leave to family leave: for 2027 the family part is 0.70% (up to 40% may be withheld, the employer pays at least 60%, 0.42% of wages) and the medical part is 0.18% (up to 100% may be withheld). The total stays 0.88%. DFML says the change mitigates recent IRS guidance on the tax treatment of PFML benefits. source Public record
• Jan 1, 2027 Maximum weekly benefit rises from $1,230.39 (2026) to $1,284.61 (2027). source Public record
• Jul 1, 2026 Private plan exemption requests and renewals moved from MassTaxConnect to DFML's PFML Employer Portal. source Public record

Contribution rates are set for each calendar year and apply to wages earned on or after January 1. Wages follow the unemployment statute (M.G.L. c. 151A, s. 1), so the PFML wage base matches what is reported to the Department of Unemployment Assistance, up to the Social Security cap; 1099-NEC nonemployee compensation is exempt. Year-end employee PFML contributions go in W-2 Box 14 labeled MAPFML. The DFML 2027 small employer paragraph still says small employers are not required to pay the employer share of the medical leave contribution; under the 2027 split the employer share falls on family leave, and DFML's 2027 rate sheet for small employers says they need not contribute to either part.

Not confirmed: The date benefits began (January 1, 2021 is widely reported) is not stated on any DFML or DOR page saved; benefitsBegan is left null. The benefit replacement formula (percent of the average weekly wage) was not on the pages saved; the overview page says only that the weekly benefit depends on the individual's and the state average weekly wage. The malegislature.gov text of M.G.L. c. 175M, s. 6 read on 2026-11-03 still shows the pre-2027 limits (40% of the medical contribution); Chapter 101 of the Acts of 2026, sections 25 and 26, swaps the 40 and 100 figures. The effective date of those sections was taken from DFML's rate page, not from the act's own effective-date section, which was not located in the long supplemental budget text.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Massachusetts requires every employer to let employees earn 1 hour of sick time for every 30 hours worked, up to 40 hours a year; employers with 11 or more employees must pay for it, smaller employers may give it unpaid. Job-protected family and medical leave comes through the Paid Family and Medical Leave (PFML) law (up to 12 weeks family, 20 weeks medical, 26 combined), alongside 8 weeks of parental leave at employers with 6 or more employees and the 24-hour Small Necessities Leave Act. Earned, unused vacation is wages and must be paid out when employment ends; use-it-or-lose-it policies are allowed with notice and a fair chance to use the time.

Paid sick leave

The law

Earned Sick Time Law source Public record

Employers covered

All employers. Employers of 11 or more employees (counting full-time, part-time and temporary employees) must provide paid sick time; employers with fewer than 11 must provide the same time unpaid. Cities and towns are covered only if they accept the law.

Employees not covered

Employees of the United States government; employees of cities and towns that have not accepted the law.

How it builds up

1 hour for every 30 hours worked; exempt employees are assumed to work 40 hours a week unless their normal week is shorter.

Yearly cap

Up to 40 hours earned and used in a calendar year; up to 40 unused hours carry over, but no more than 40 hours may be used in one year.

Front-loading

An employer that gives a lump sum of 40 hours or more of sick leave or paid time off at the start of each benefit year need not track accrual or allow rollover (940 CMR 33).

When use can start

Accrual starts on the date of hire; use may be delayed until the 90th calendar day after employment starts.

Carryover

Up to 40 hours of unused earned sick time carry over to the next calendar year.

Allowed uses

The employee's own or a child's, spouse's, parent's or spouse's parent's illness, injury, medical condition or routine medical appointment; the effects of domestic violence; and, since November 21, 2024, the employee's or spouse's needs after pregnancy loss or a failed assisted reproduction, adoption or surrogacy.

Notice and documentation

Good faith advance notice when the need is foreseeable. The employer may require certification when an absence covers more than 24 consecutively scheduled work hours, but not details of the illness or of the domestic violence.

At the end of employment

Not required at separation. After a break in service of up to four months the employee keeps unused earned sick time; after 4 to 12 months it is kept if the balance is 10 hours or more, and the 90-day wait is not restarted within 12 months (940 CMR 33).

PTO policies

Yes: an employer that gives enough paid time off under a PTO, vacation or other leave policy, usable for the same purposes and under the same conditions, need not give additional earned paid sick time.

Employer duties

Post the Attorney General's notice in every establishment where covered employees work and give each employee a copy (or include the sick time policy in a handbook); keep accrual and use records for three years and give an employee a copy of the employee's own records within ten business days of a request (940 CMR 33).

Enforcement

The Attorney General's Fair Labor Division enforces it, with injunctive or declaratory relief and the civil citation provisions of c. 149, s. 27C. An employee may sue under c. 149, s. 150 (90 days after filing a complaint with the Attorney General, within 3 years) and a prevailing employee is awarded treble damages, costs and attorney's fees.

Citation

M.G.L. c. 149, s. 148C; 940 CMR 33.00, in effect since Jul 1, 2015

Agency guidance

mass.gov

Local laws: No state statute barring cities or towns from requiring paid sick leave was found, and no city or town paid sick leave ordinance was found; the statewide law covers all private employers.

Family and medical leave

The law

Paid Family and Medical Leave (job protection under M.G.L. c. 175M, s. 2), plus the Massachusetts Parental Leave Act and the Small Necessities Leave Act, M.G.L. c. 175M, ss. 2 and 9; M.G.L. c. 149, ss. 105D and 52D source Public record

Employers covered

PFML: employers of covered individuals under c. 175M (see the PFML entry on this site). Parental leave: employers with 6 or more employees. Small necessities leave: employers with 50 or more employees.

Who is eligible

PFML: covered individuals under c. 175M. Parental leave: full-time employees who have finished a probationary period of up to 3 months (or 3 consecutive months of full-time work). Small necessities leave: employees with at least 1,250 hours for the employer in the last 12 months.

How long

PFML: up to 12 weeks of family leave and 20 weeks of medical leave in a benefit year, no more than 26 weeks combined (26 weeks of family leave to care for a covered servicemember). Parental leave: 8 weeks per birth or adoption. Small necessities leave: 24 hours in 12 months.

Reasons

PFML: bonding in the first 12 months after birth, adoption or foster placement; a qualifying military exigency; caring for a covered servicemember or a family member with a serious health condition; the employee's own serious health condition. On return the employee must be restored to the same or an equivalent position, and health insurance continues during leave.

Paid?

PFML leave is paid by the Massachusetts Paid Family and Medical Leave (PFML) program; parental leave and small necessities leave may be unpaid.

Wage replacement: Paid Family and Medical Leave (PFML). Contribution rates and benefits

Vacation and PTO at the end of employment

Must be paid out Vacation pay is wages under the Wage Act: holiday or vacation payments due under an oral or written agreement must be paid, and on separation employees must be paid for earned, unused vacation time; a policy that conditions payment on continued employment or a notice to quit is an illegal forfeiture (Attorney General Advisory 99/1). Employers may cap accrual and may use a use-it-or-lose-it policy if employees get adequate prior notice and a reasonable chance to use the time. (M.G.L. c. 149, s. 148; Attorney General Advisory 99/1) source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

Recent and coming changes

• Nov 21, 2024 Earned sick time may be used for the employee's or spouse's physical and mental health needs after pregnancy loss or a failed assisted reproduction, adoption or surrogacy (M.G.L. c. 149, s. 148C(c)(5)). in effect source Public record

What was checked: Checked the General Laws on malegislature.gov (c. 149, ss. 148, 148C, 150, 178, 52D, 52E, 105D; c. 151B, s. 1; c. 175M, ss. 2 and 9; c. 234A, s. 48; c. 33, s. 13), 940 CMR 33.00, and the Attorney General's Earned Sick Time page, Breaks and Time Off guide, Blue Laws guide and Advisory 99/1 on vacation, and the MCAD guide to the Parental Leave Act. Jury service: beyond the three paid days, the statute requires no further pay. Holidays: no day off or premium pay is required; the Attorney General's Blue Laws guide says retail premium pay for Sundays and certain holidays was eliminated effective January 1, 2023, though most retailers may not require Sunday work. No state bereavement, blood or organ donation, or emergency responder leave statute for private employers was found.

Not confirmed: The ballot question and year that enacted the Earned Sick Time Law (reported as Question 4, November 2014) were not confirmed from a saved primary page; enacted is null. The effective date comes from 940 CMR 33.03 (accrual begins July 1, 2015). The session law that added pregnancy loss to earned sick time (effective November 21, 2024 per the Attorney General) was not identified or read. The text of M.G.L. c. 149, s. 52A 1/2 (Veterans Day and Memorial Day leave) returned 404 at the link given by the Attorney General (https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section52A1~2); the entry rests on the Attorney General's guide. Whether a Massachusetts law gives private employees leave when a family member is deployed (military family leave) was not found; c. 149, s. 52I returned 404. City and town ordinances on paid sick leave were not searched one by one; none is known. Whether 940 CMR 33.00 has been updated for the 2024 pregnancy loss amendment was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Massachusetts imposes a 6.25 percent sales and use tax; the only local option found is a 0.75 percent local tax on restaurant meals that cities and towns may adopt that vendors pay to the Department of Revenue with the state tax. A remote seller must register as a vendor, collect and remit once its Massachusetts sales exceed $100,000 in the prior or current calendar year; there is no transaction count.

State rate

6.25% G.L. c. 64H, § 2
Food for human consumption (other than restaurant meals) is exempt, and clothing is exempt up to $175 per item (tax applies to the amount over $175). source Public record

Local taxes

Yes, collected by the state. Only a local option tax on restaurant meals: a city or town that accepts G.L. c. 64L, § 2 may impose a local sales tax on restaurant meals at 0.75 percent, and the vendor pays it to the Commissioner of Revenue at the same time and in the same manner as the state sales tax. The sources read show no local add-on to the 6.25 percent general rate. source Public record

Remote sellers

$100,000; counts other: all Massachusetts sales of tangible personal property or services delivered into the state, including exempt sales (830 CMR 64H.1.9 definition of Massachusetts Sales) sales; prior or current calendar year (the statute says prior or current taxable year); since Oct 1, 2019. If Massachusetts sales passed $100,000 in the prior calendar year before November 1, collect from January 1; otherwise collect from the first day of the first month beginning two months after the month the $100,000 threshold is exceeded (for example, crossing on May 15 means collecting from August 1). DOR's FAQ says there is no transaction count: remote sellers collect when Massachusetts sales exceed $100,000 in a calendar year regardless of the number of transactions. Sales a marketplace collects on for a seller do not count toward that seller's threshold. source Public record

Marketplace facilitators

Must collect (A marketplace facilitator collects on all facilitated and direct Massachusetts sales once the combined total exceeds $100,000 in the prior or current year; a facilitator with an in-state presence collects on its direct sales regardless of volume. DOR issues Form ST-16, the marketplace facilitator collection certificate, after the marketplace registers.), since Oct 1, 2019 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Sales and Use Tax Registration Certificate (Form ST-1), one for each business location Register Register on MassTaxConnect. Remote sellers and marketplaces that are not already registered as Massachusetts vendors also register online on MassTaxConnect and then file and pay there. A registered remote seller or marketplace with no taxable sales files an annual return reporting zero tax. source Public record

Filing

• annual: $100 or less of sales/use tax collected per year
• quarterly: from $101 up to $1,200 per year
• monthly: $1,201 or more per year

Due: The 30th day after the month, quarter or year the return covers, with payment due with the return (a change made in the FY21 budget). Since April 2021, vendors with over $150,000 in cumulative tax liability in the prior year must also make advance payments (G.L. c. 62C, § 16B).
Electronic filing: Required for all new businesses and businesses applying for an additional registration, regardless of liability (from January 1, 2022), and for every return with zero tax due.
MassTaxConnect source Public record

Certificates

Resale: Form ST-4, Sales Tax Resale Certificate, given by a purchaser that is a registered vendor; vendors can verify registrations and resale certificates on MassTaxConnect. A business with nexus in Massachusetts cannot accept a resale certificate from a customer without nexus, but can accept a signed statement on the customer's letterhead (Directive 89-10).
Exemptions: Form ST-5 (or ST-5C for contractors) with a copy of the organization's Form ST-2 Certificate of Exemption for 501(c)(3) purchasers; Form ST-12 for exempt uses. source Public record

mass.gov answered automated reads during this run, so the DOR guide, the remote seller FAQ and 830 CMR 64H.1.9 were read directly alongside the statutes. The statute measures the remote seller threshold by prior or current taxable year; DOR's regulation and FAQ apply it by calendar year.

Not confirmed: Effective date of the 6.25 percent rate: not stated on the statute page or the DOR guide read. Registration fee: not stated on the DOR pages read. Whether Massachusetts accepts the Multistate Tax Commission or Streamlined certificates: not stated on the DOR pages read. Vendor discount: none mentioned on the DOR guide; not confirmed either way. DOR rate lookup tool for the local meals tax (which cities and towns adopted it): not found on the pages read. Recent changes: none found on the DOR pages read; no TIR from the last year was checked.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Surcharges barred

No. Massachusetts bars a seller from adding a surcharge when a customer pays by credit card instead of cash, check or similar means. A seller may offer a discount for paying cash or check, and card issuers may not stop it from doing so. The Division of Banks has said a fee charged and kept by a fully independent third-party payment processor, passed through at cost and optional for the customer, does not violate the ban.

The rule

No seller in any sales transaction may impose a surcharge on a cardholder who chooses to pay by credit card instead of cash, check or similar means. The section does not define surcharge. source Public record

Cards covered

Credit cards. The section does not mention debit cards.

Exceptions

The Division of Banks has said a convenience fee for using a credit card is permissible when five criteria are met: the customer chooses whether to pay by card through a third-party service provider; the fee is paid to that provider; the provider is a completely independent company with no other relationship to the merchant; neither the merchant nor its employees receive any compensation from the provider; and they have no other relationship with it. The Division treats the fee as a pass-through of the provider's actual cost (Opinions 19-010 and 21-005).

Enforcement

A violation of chapter 140D is a violation of G.L. c. 93A, the Consumer Protection Act (G.L. c. 140D, sec. 34).

The law

G.L. c. 140D, sec. 28A(a)(2)

Agency guidance

mass.gov

Cash discounts

A card issuer may not stop a seller from offering a discount to induce payment by cash, check or similar means; a discount from the regular price for paying by cash, check or other means that do not use a credit card is not a finance charge if it is offered to all buyers and its availability is disclosed clearly and conspicuously. (G.L. c. 140D, sec. 28A(a)(1) and (b)) source Public record

Sales tax on the surcharge

Not stated Card surcharges are barred for sellers, and no Department of Revenue ruling on card surcharges or convenience fees was found. The sales price definition allows no deduction for the vendor's expenses and excludes cash discounts allowed and taken on sales (G.L. c. 64H, sec. 1), but does not name card fees. source Public record

What was checked: Read G.L. c. 140D, secs. 28A and 34 on the General Court site, Division of Banks Opinions 19-010 (January 13, 2020) and 21-005 (April 12, 2022) on mass.gov, G.L. c. 64H, sec. 1, and 940 CMR 38.00, the Attorney General's fee regulation (applies from September 2, 2025), which requires the Total Price, inclusive of all fees, to be disclosed but does not mention card surcharges, so it is not listed under pricing. Opinion 19-010 notes the open constitutional question after Expressions Hair Design v. Schneiderman (2017) but does not say the ban will not be enforced; no court ruling on the Massachusetts ban was found. H.454 of the 194th General Court, An Act relative to credit card surcharges, was sent to a study order on April 2, 2026 and did not pass either chamber.

Not confirmed: The session law that enacted G.L. c. 140D, sec. 28A, and its effective date, were not found on the General Court page, which shows no history. Whether the Attorney General's 940 CMR 38.00 business guidance mentions card fees was not read. Whether a customer may sue for a violation rests on G.L. c. 93A, which was not read for this file.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Elective pass-through entity (PTE) excise (chapter 63D PTE excise; from 2026 also the chapter 63E PTE excise)

Partnerships, S corporations (including LLCs taxed as either) and certain trusts may elect each year to pay the chapter 63D excise at 5% of the income that passes through to qualified members (individuals, estates and trusts subject to the Massachusetts personal income tax), and from tax year 2026 an additional chapter 63E excise at 4% of each qualified member's share above the 4% surtax threshold ($1,107,750 for 2026). The election is made on the entity's timely filed Form 3, Form 355S or Form 2 (not an amended return) and confirmed by filing Form 63D-ELT (Form 63-ELT from 2026) electronically by the return's due date, including extensions; it is irrevocable and binds all qualified members. Qualified members get a refundable credit equal to 90% of their share of the excise paid.

Law

G.L. c. 63D, §§ 1 to 7 (chapter 63D PTE excise); G.L. c. 63E (chapter 63E PTE excise, added by St. 2026, c. 101, §§ 21 and 45). Chapter 63D: St. 2021, c. 24 (Fiscal Year 2022 Budget), signed July 16, 2021. Chapter 63E: St. 2026, c. 101 (Fiscal Year 2026 final mid-year supplemental appropriation act), signed June 12, 2026. First tax year 2021. Ends: Condition: chapter 63D does not apply to any taxable year for which the federal SALT deduction limitation of Code § 164(b)(6), as amended and in effect for the year, has expired or is otherwise not in effect. DOR says both excises will expire if the federal SALT deduction limitation expires or is repealed. source Public record

Who can elect

Partnerships (including LLCs treated as partnerships, but excluding publicly traded partnerships), S corporations (including LLCs treated as S corporations; an S corporation that is a financial institution elects on Schedule S of Form 63-FI) and trusts, to the extent they have income taken into account by beneficiaries for Massachusetts personal income tax purposes. A general partnership can elect. Sole proprietorships, disregarded single-member LLCs and grantor trusts cannot. An out-of-state entity with Massachusetts income can elect even if not otherwise required to file. No owner limits are stated. The excise is computed only on qualified members: natural persons, estates and trusts subject to the Massachusetts personal income tax, resident, nonresident or part-year resident. Income of corporate members is not in the base. The owner of a disregarded entity, and the grantor of a grantor trust, is treated as a qualified member if it would be one holding the interest directly. A member that is itself a partnership is not a qualified member: its share is left out of the entity's excise, and it may make its own election. A general partnership cannot receive the credit. source Public record

Election

Made annually on the entity's timely filed original Form 3, Form 355S (Schedule S, line 23) or Form 2, and confirmed by filing Form 63D-ELT (tax years 2021 to 2025) or Form 63-ELT (from 2026) electronically, with the return and all schedules. It may not be made on an amended return. From 2026 the entity may elect the 63D excise, the 63E excise, or both. The entity must register for the 63 Entity Level Tax account in MassTaxConnect before paying. The entity. Qualified members cannot opt out; a trust member is bound by the election. Deadline: Form 63D-ELT or 63-ELT is due with the entity's Form 3, Form 355S or Form 2, taking into account valid extensions (generally March 15 for Form 3 and Form 355S and April 15 for Form 2, for calendar year filers). An unpaid balance does not void an election made on a return filed within 6 months of the original due date. Made each year. No. Once made for a tax year the election is irrevocable for that year and binding on all qualified members; amendments to change or revoke it are not permitted. source Public record

Rate

2026: 5% (chapter 63D excise), plus an optional additional 4% (chapter 63E excise) 63D: as for 2025. 63E: the sum of each qualified member's share of distributive income subject to chapter 62 in excess of the surtax threshold of G.L. c. 62, § 4(d), adjusted for inflation ($1,107,750 for 2026); nonresidents' shares only as apportioned to Massachusetts. The 9% top applies only to income above the threshold when both excises are elected.
2025: 5% (chapter 63D excise) The sum of the qualified members' distributive shares of income subject to the Massachusetts personal income tax, including guaranteed payments; nonresident members' shares only to the extent apportioned to Massachusetts. Applied at 5% regardless of whether the income is Part A, B or C income; net capital losses cannot offset other income. source Public record

Estimated payments

Required if the entity's required annual payment is $400 or greater, even though the election is made only when the return is filed. The required payments are the lesser of 80% of the excise finally due for the current year or 100% of the excise on the prior year's return (if the entity elected that year and the prior return covered 12 months). Underpayment penalty under G.L. c. 62B, § 14, figured on Form M-2210. For 2026 the penalty is waived for the first and second quarters only if the entity elected the 63E excise. Payments must be electronic through MassTaxConnect; from 2026 one payment covers both excises, with the split between them given when paying. A member's own estimated payments cannot be applied to the entity's excise; estimates paid by an entity that then does not elect can be refunded on request. April 15, June 15, September 15 and January 15 for calendar year filers (adjusted for fiscal years). The excise itself is due on the original due date of the entity's return. source Public record

Return

Form 63D-ELT (tax years 2021 to 2025); Form 63-ELT, covering both the 63D and 63E excises (from 2026). Filed electronically through MassTaxConnect or third-party software, after the election is made on Form 3, Form 355S or Form 2. Due With the entity's Form 3 or Form 355S (generally March 15 for calendar year filers; the 15th day of the third month after year end for fiscal years) or Form 2 (generally April 15; the 15th day of the fourth month for fiscal years). The general extension rules apply (TIR 16-10 for partnerships and trusts, TIR 15-15 for corporate excise filers). The excise is due on the original due date; interest and penalties run on any amount unpaid then. source Public record

Owner credit

Credit against the member's personal income tax equal to 90% of the member's share of the 63D excise, and from 2026 90% of the 63E excise attributable to the member, actually paid by the entity, as shown on the Massachusetts Schedule K-1. Claimed for the member's taxable year in which the entity's taxable year ends. The member must file the return and schedules electronically. No deduction from pass-through income is allowed for the excise paid. Yes. Excess credit is treated as an overpayment and may be refunded under G.L. c. 62C, § 37. Nonresident qualified members get the credit on Form 1-NR/PY or through a nonresident composite return (Form NRCR). The 63D credit can be claimed on Form NRCR; the 63E credit cannot, so nonresident members of an entity paying the 63E excise must file their own returns, as must any member subject to the surtax. Credit for other states' PTET: Residents may claim the G.L. c. 62, § 6(a) credit on their distributive share of an income tax imposed on a pass-through entity by another state if the DOR criteria are met (the entity pays the tax during the taxpayer's year, the tax is measured by income included in the member's Massachusetts income, and the entity does not deduct it). DOR Directive 19-1 applies this to the Connecticut pass-through entity tax; no list of other states was found. source Public record

Recent and coming changes

• Jan 1, 2026 New elective chapter 63E PTE excise: an additional 4% on each qualified member's share above the surtax threshold, with a 90% refundable credit, enacted in the Fiscal Year 2026 final mid-year supplemental budget (St. 2026, c. 101, signed June 12, 2026). Form 63-ELT replaces Form 63D-ELT for both excises. source Public record
• Jan 1, 2026 For tax year 2026 only, the underpayment penalty for the first and second quarters is waived for entities that elect the chapter 63E excise (alone or with the 63D excise). source Public record
• A 52 to 53 week tax year that begins in the last week of December 2025 is treated as beginning January 1, 2026 for the 63E election only. source Public record

Chapter 63D ends by its own terms for any year in which the federal SALT deduction limitation is not in effect; no Massachusetts law ending or extending it because of Public Law 119-21 was found, and DOR's July 31, 2026 FAQ treats both excises as continuing for 2026. The FY2026 supplemental budget TIR is still a working draft for public comment (June 23, 2026). The 90% credit means members recover only 90% of the excise paid.

Not confirmed: The text of G.L. c. 63E was not on malegislature.gov (section pages returned 404); the 63E rules here come from DOR's FAQ and the working draft TIR. Whether St. 2021, c. 69 (cited in the chapter 63D section notes) changed chapter 63D was not checked. Final 2026 Form 63-ELT and instructions: only the draft form was read. No DOR list of other states' PTE taxes that qualify for the § 6(a) credit was found.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate excise

Massachusetts uses a fixed Code date for the personal income tax (the Code as amended on January 1, 2024, but the current Code for trade or business deductions and other listed sections) and the current Code for the corporate excise. The Fiscal Year 2026 final supplemental budget (St. 2026, c. 101, signed June 12, 2026) delays conformity to section 174A to 2026 and to the section 179, section 163(j), section 168(n) and opportunity zone changes to 2027, and bars automatic adoption of future Code changes in their year of enactment when the revenue effect is $20 million or more. Massachusetts does not allow bonus depreciation under section 168(k) and does not adopt the federal tips, overtime and car loan deductions.

Follows the Code

Individuals: Selective: adopts listed sections. Corporations: Rolling: follows the Code as it changes, Code as of Jan 1, 2024. G.L. c. 62, s. 1(c) (personal income tax); G.L. c. 63, s. 1 and s. 30 (corporate excise)
Personal income tax: the Code as amended on January 1, 2024 and in effect for the taxable year, but the Code as currently in effect for sections 62(a)(1) (trade or business deductions), 72, 105, 106, 108(f)(5), 139C, 223, 274(m), 274(n), 401 to 420, 457, 529, 529A, 530, 951, 951A, 959, 961, 3401 and 3405 (excluding 402A and 408(q)). Corporate excise: the Code as amended and in effect for the taxable year. From St. 2026, c. 101, new Code amendments do not apply to the year of enactment or earlier years unless DOR estimates the revenue impact at under $20 million. source Public record

Starting point

Individuals: own computation
Corporations: own computation source Public record

Response to Public Law 119-21

Partly adopted. St. 2026, c. 101 (An Act Making Appropriations for the Fiscal Year 2026 to Provide for Supplementing Certain Existing Appropriations and for Certain Other Activities and Projects), signed June 12, 2026. Years: Section 174A: conforms from tax years beginning on or after January 1, 2026. Sections 163(j), 168(n), 179 and 1400Z-2 changes: conform from tax years beginning on or after January 1, 2027.
The Governor filed H. 4975 (An Act to Manage Federal Tax Changes in Massachusetts) in January 2026; the supplemental budget enacted decoupling for the same five provisions with the same end dates (2026 for section 174A, 2027 for the others). The act also waives interest and penalties for taxpayers who filed 2025 returns under the federal rules and amend within 90 days of enactment. Contingent rules tied to Initiative Petition 25-18 fell away after the Supreme Judicial Court held on June 18, 2026 that the petition could not appear on the 2026 ballot (per DOR). source Public record

Provision by provision

Other differences

• Section 168(n) qualified production property: federal deductions are backed out for 2025 and 2026; conforms from 2027. source Public record
• Opportunity zones: corporate excise conforms to the section 1400Z-2 changes from 2027 (income tax does not adopt section 70421); from 2026 a qualified opportunity zone must be entirely within Massachusetts, and exclusions for other zones are added back. source Public record
• Section 1202 small business stock: section 70431 (expanded exclusion) is not adopted for the income tax. source Public record
• State and local tax deduction limit (section 70120), qualified business income deduction (section 70105) and the itemized deduction provisions are not adopted for the income tax. source Public record

Guidance from the state

• Jun 23, 2026 TIR 26-4: Massachusetts Conformity to Certain Provisions in Public Law No. 119-21
• Jun 23, 2026 Working Draft TIR: Tax Provisions in the Fiscal Year 2026 Final Mid-Year Supplemental Appropriation Bill
• TIR 03-25: Depreciable Business Assets: Modifications for Decoupling from Federal Bonus Depreciation

Recent and coming changes

• Jan 1, 2026 Section 174A conformity begins (2022 to 2024 costs still amortized over five years). source Public record
• Jan 1, 2027 Conformity to the section 163(j), 168(n), 179 and corporate opportunity zone changes begins. source Public record
• Future Code amendments do not apply in the calendar year of enactment or earlier years unless DOR estimates a revenue impact under $20 million; DOR must report each estimate within 90 days of enactment. source Public record

The supplemental budget TIR is a working draft. The draft TIR says income taxpayers determine Massachusetts gross income based on federal gross income, and Massachusetts then applies its own deductions rather than starting from federal adjusted gross income; the corporate excise uses gross income less deductions allowable under the current Code. The individual method is recorded as selective because the fixed January 1, 2024 date is paired with current-Code adoption of listed sections.

Not confirmed: The text of St. 2026, c. 101 itself was not read; the provisions rest on DOR's TIR 26-4 and the working draft TIR, and the H. 4975 bill summary. Whether TIR 26-4's 'No' for section 70301 reflects the long-standing statutory bar on section 168(k) (G.L. c. 62, s. 2(d)(1)(N) and c. 63, s. 30(4) per TIR 03-25) was not confirmed from the current statute text. The treatment of the federal senior deduction is not stated by DOR.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since October 29, 2025, any public or private employer with 25 or more employees in Massachusetts must state the pay range in each job posting, including postings made through a third party. The same employers must give the pay range to an employee offered a promotion or transfer to a new position, and to an employee or applicant who asks. Employers with 100 or more Massachusetts employees that file federal EEO reports must also send copies of those reports to the state each year, starting February 1, 2025.

Salary history ban: Yes (Mass. Gen. Laws ch. 149, sec. 105A(c)(2)). An employer may not seek a prospective employee's wage or salary history from the applicant or a current or former employer, but may confirm voluntarily disclosed history, or seek or confirm it after an offer with compensation has been negotiated and made. source Public record

What was checked: The statute and the session law were read on malegislature.gov. mass.gov, which carries the Attorney General's pay transparency guidance, refused automated reads during this research, so no agency interpretation is included. No city or town ordinance requiring pay in postings was identified.

Not confirmed: Attorney General guidance on mass.gov (remote and hybrid jobs, how the 25 employee threshold is counted, whether benefits or bonuses need to be described, what counts as a range): could not be read. Bills in the 2025 to 2026 session amending sec. 105E or 105F were not checked. No municipal ordinance was found, but city and town codes were not searched one by one.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Massachusetts Department of Revenue (DOR)

Massachusetts' power of attorney is Form M-2848, Power of Attorney and Declaration of Representative; DOR says it generally accepts only powers of attorney executed on Form M-2848 and takes another form only in very limited circumstances at its discretion, and an M-2848 does not give MassTaxConnect access, which is set up separately as third party access. No paid preparer registration program was found. Preparers must e-file personal income tax returns (Forms 1 and 1-NR/PY) and fiduciary returns (Forms 2 and 2G) unless they reasonably expect to file 10 or fewer of them in the calendar year; a client who wants paper signs Form EFO, which the preparer keeps.

Power of attorney

Form M-2848, Power of Attorney and Declaration of Representative. Individuals (named with their firm); each declares being an attorney, a CPA or public accountant, an enrolled agent, a bona fide officer or full-time employee of the taxpayer, an immediate family member (spouse, parent, child or sibling), a fiduciary, or other (relationship described). A family member acting as POA needs a signed M-2848 except a parent acting for a minor child. An oval on the form lets DOR communicate with any individual from the firms listed. Any tax imposed by the Commonwealth, for the tax types and years or periods listed; the form must list each tax type or say "all tax types" and list each year or say "all tax years". The representative may receive confidential information and perform any act the taxpayer can, but cannot receive refund checks. A limited POA is also built into Form ABT, Application for Abatement, for the periods and issues in that appeal. Give it to the DOR employee handling the matter (such as a collector or auditor), upload it through MassTaxConnect, email it to POADOR@dor.state.ma.us, or fax it to 617-660-3995. It can be attached only if the taxpayer has registered with DOR through MassTaxConnect or has filed a Massachusetts return. Processing: Allow 2 business days for the M-2848 to be attached to the account. No expiration stated. To change or revoke, file a new M-2848 (it revokes earlier POAs for the same tax types and periods unless it says otherwise), or send a signed statement of intent to revoke. An attorney or accountant who changes employer must submit a new POA. form source Public record

Federal Form 2848

Not accepted AP 614 says DOR generally will only accept powers of attorney executed on Form M-2848, and may, in very limited circumstances and at its discretion, accept an alternative that contains information similar to the M-2848; alternatives may be reviewed further and delay processing. The federal Form 2848 is not named. source Public record

Information only

No separate view-only information authorization form was found. MassTaxConnect third party access gives a designated third party online account access without a POA (see portal). On the return: Paid preparer authorization: filling in the Yes oval in the signature area at the bottom of page 4 of Form 1 lets DOR discuss that year's return with the paid preparer (missing information, discrepancies, refund or payment status, and notices about math errors, offsets and return preparation). It cannot be revoked, cannot be used to represent the taxpayer in an appeal, and ends no later than the due date of the next year's return. The 2025 Form 1 instructions say it covers only the individual preparer who signed, not the firm; DOR's POA page says it covers the whole firm if the oval is filled in. source Public record

Preparer registration

No program found

Preparer ID on returns

Paid preparers must sign Form 1 and give their Social Security number or PTIN and their EIN at the bottom of page 4. E-filers must also identify the paid preparer on the electronic return and on Form M-8453. No state preparer number. PTIN: accepted. source Public record

E-file mandate for preparers

Personal income tax preparers must e-file Forms 1 and 1-NR/PY unless they reasonably expect to file 10 or fewer original Forms 1 and 1-NR/PY during the calendar year (Form EFO: a practitioner who prepared more than 10 personal income tax returns in calendar year 2025 must e-file in the current year). Fiduciary preparers must e-file Forms 2 and 2G unless they reasonably expect to file 10 or fewer. Personal income tax (Forms 1 and 1-NR/PY) and fiduciary (Forms 2 and 2G) returns. DOR's e-filing table lists the return, amended returns and appeal or abatement requests in the must file electronically column for these filers. Client opt-out: Form EFO, Personal Income Tax Declaration of Paper Filing, signed by the taxpayer and kept by the preparer for DOR review (not sent to DOR); the Form 1 instructions cite TIR 11-13 and Form EFO cites TIR 16-9. Penalty: Not stated as an amount; the Form 1 instructions say preparers filing paper returns for clients must meet certain requirements to avoid penalties and fines. source Public record

Transcripts and account records

Online in MassTaxConnect, which DOR calls the fastest route: view and request copies of previously filed returns, payments (including estimated payments) and bills and records, including from an audit. Otherwise email taxpayer-records@dor.state.ma.us (a taxpayer sends a clear copy of a driver's license; a POA holder sends a copy of the M-2848), and for copies of filed returns also send Form M-4506; M-4506 can also be mailed to DOR's Customer Service Bureau, PO Box 7010, Boston, MA 02204. Form M-4506, Request for Copy of Tax Form (Rev. 12/18). Who can ask: The taxpayer who signed the return, or a representative with a valid M-2848; a MassTaxConnect third party can view what its access level allows. DOR will not send copies to another third party unless the taxpayer or attorney-in-fact asks. Copies of filed returns, schedules and supporting documents, payments, and bills and records. DOR keeps copies of returns for six years in most cases. Fee: M-4506: a photocopying fee of 20 cents per page may be imposed; DOR contacts the requester if so. Turnaround: MassTaxConnect: a request for a copy of a filed personal income tax return may take several days. M-4506: allow at least four to six weeks. Online for representatives: Yes, within the access the taxpayer grants in MassTaxConnect; information beyond that needs an M-2848 and an emailed request. request source Public record

Online access for professionals

MassTaxConnect third party access. A third party works from its own logon: file, pay or amend returns, view certain account level information and copies of DOR notices, send and receive secure messages, and file a post-assessment appeal. The third party gets an email when DOR mails the client correspondence. An M-2848 is still needed to request return information beyond what MassTaxConnect shows, receive correspondence, file a pre-assessment appeal, or represent the client at the Office of Appeals. The third party starts the request in MassTaxConnect (Manage My Profile, More, Request to Manage Other Taxpayer's Accounts), choosing the accounts and level of access; the taxpayer approves it in MassTaxConnect or on a printed Client Authorization form sent to DOR. The taxpayer can change or cancel access at any time. Practitioners need an SSN or FEIN (not an ITIN) to create the third party account. source Public record

Practitioner line

No practitioner line found. DOR Contact Center (617) 887-6367, toll free in Massachusetts (800) 392-6089. 9 a.m. to 4 p.m., Monday through Friday. source Public record

Recent and coming changes

• DOR posted an early release draft 2026 Form EFO that keeps the e-file test at more than 10 personal income tax returns, measured on calendar year 2026 source Public record

Practitioners have two separate authorizations in Massachusetts: the M-2848 for representation and disclosure, and MassTaxConnect third party access for online work. Reporting agents and bulk filers such as payroll companies are told to call the Contact Center about special requirements.

Not confirmed: Penalty for a preparer who fails to e-file or omits the PTIN: no amount found in the pages read; TIR 16-9 and TIR 11-13 themselves were not read. The paid preparer authorization oval: DOR's POA page says it can cover the whole firm, while the 2025 Form 1 instructions say it covers only the individual preparer. No preparer registration law was found; the negative rests on the absence of any program on DOR's pages (the Taxpayer Advocate Service's 2018 list of states regulating preparers does not include Massachusetts). The Tax Year 2025 e-filer handbook (Publication M-1345) still carries older threshold text (100 or more original returns from 2005, continuing unless 25 or fewer); DOR's e-filing page and the 2025 Form EFO give the current 10 return test.

Rules for tax professionals in every state

Federal tax data sharing

17 IRS data-sharing agreements with agencies in Massachusetts, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Massachusetts Department of Unemployment Assistance source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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