Architects & Engineers Articles -
M assachusetts Electronic Filing Requirements

All corporations must file and pay electronically if the corporations' gross income is more than $100,000 or if they pay $5,000 or more for the corporate extension. (Effective January 1, 2005).

All pension payments (Form M-945) must file and pay electronically. (Effective January 1, 2005)

For wage withholding, room occupancy and sales/use taxes must be filed and paid electronically if the total is $10,000 or more for the previous year. (Effective January 1, 2004) All zero amounts due must then be filed electronically.

All new business (as of September 1, 2003) must file and pay electronically. (Effective January 1, 2004)

Employers with 50 or more employees must submit wage reports electronically. (Effective January 1, 2005)

Partnerships with gross income of $50,000 or more, $50,000 or more in ordinary loss or with 25 or more partners. (Effective January 1, 2005)

A business filing entity must register for the E-file program, the registration procedure can be found at the Webfile for Business link at http://www.dor.state.ma.us. There is a $100 penalty for failure to file, report or pay electronically. Failure to use the electronic method will be deemed a failure to file.

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