Tax Article - Corporate Return E-Filing

Please note: Feeley & Driscoll, P.C. (F&D) is required to file your Massachusetts return electronically unless you affirmatively sign below and return to F&D. You will have received a similar form in the F&D 2004 Tax Organizer sent in December. Filing electronically expedites refunds.

In 2002, the Massachusetts Legislature empowered the Commissioner of the Department of Revenue to adopt policies and procedures for the implementation of Electronic Filing of Tax Returns. Originally the DOR focused on withholding and sales tax but now have expanded that to other business returns as well as individual income tax returns.

Business Returns

The Commissioner issued a directive requiring most businesses to electronically file as of January 1, 2005. For example XYZ Corporation that files its 2004 Massachusetts return in March 2005 is now required to file electronically, if the corporation has gross receipts of $100,000 or more. Massachusetts is also encouraging, but not requiring, companies to pay electronically.

Individual Returns

The Commissioner has also adopted procedures for individuals to file electronically. As a result of these new requirements, you need to approve the electronic filing of your returns by signing IRS Form 8879 that we will provide upon preparation and keep on file. 

The regulations also allow you to opt out of electronic filing your individual return. If you choose to opt out, please sign the attached form and mail or fax (617)742-0210 back to F&D. This exception is not available for business returns. 

Please contact Feeley & Driscoll's Boston Accounting Firm by Email or call us at 1 (888) 875-9770.

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