Tag Archives: DOR Guidance

Filing Season Reminder: Department Guidance Regarding Massachusetts Partnership and C Corporation Tax Return Filing Due Dates

Effective for tax years beginning after December 31, 2015, the due date for filing federal tax returns for C corporations and partnerships were revised.  See Public Law 114-41, the “Surface Transportation and Veterans Healthcare Choice Improvement Act of 2015”.  As shown in the table below, C Corporations now have an additional month—until April 15—to file … Continue Reading

Hearing on August 24 regarding Massachusetts Sales Tax “Cookie” Nexus Draft Regulation for Internet Vendors

Massachusetts is looking to join a growing list of states asserting that internet vendors that lack traditional “physical presence” in a state must still collect sales tax if they have sufficient economic contacts.  But unlike states that have passed “Kill Quill” statutes that challenge Quill directly, Massachusetts takes a more nuanced approach that potentially presents … Continue Reading

Massachusetts Department of Revenue Launches Pilot Program for Settling Uncertain Tax Issues—Lack of Anonymity in Settlement Process a Concern

Continuing its efforts to improve the process for resolving tax disputes in Massachusetts, the Massachusetts Department of Revenue has released final AP 637 Voluntary Disclosure Program for Settlement of Uncertain Tax Issues (Click Here) outlining a new pilot program for settling “uncertain tax issues” through its voluntary disclosure program.  (Click Here for a redline showing the modest … Continue Reading

Department of Revenue releases detailed guidance for corporate excise tax amnesty program

The Massachusetts Department of Revenue released TIR 15-2 specifying the administrative details of the amnesty program authorized by the legislature earlier this year. The amnesty period is open now through May 15, 2015, for eligible taxpayers who owe corporate excise taxes (business corporations, as well as financial institutions, and insurance companies); estate taxes; fiduciary income taxes; … Continue Reading

Massachusetts Promulgates Final Market Sourcing Regulation

This afternoon, the Massachusetts Department of Revenue promulgated its Final Regulation 830 CMR 63.38.1: Apportionment of Income, to implement the market-based sourcing rules which took effect for tax years beginning after January 1, 2014.  The final regulation can be found here: Final Market Sourcing Regulations. The Final Regulation follows a Working Draft of the same regulation which was released by … Continue Reading

Reed Smith Comments on the Draft Market-Based Souring Regulations

Tax Analysts published an article (subscription required) today which included some commentary from Reed Smith’s Mike Jacobs and Robert Weyman on the new Market-based sourcing regulations.  The article, written by Jennifer DePaul, includes the initial reaction of practitioners to the draft regulations which were released March 25.  Reed Smith will expand on and clarify its … Continue Reading

Massachusetts Tax Regulation Changes on the Way—Department of Revenue lays out plans for amended and new regulations for 2014

The Massachusetts Department of Revenue has released its plans for drafting new and amended state tax regulations (as well as a few repeals) for 2014.  Notable planned changes to the Code of Massachusetts Regulations include: Amendments to the NOL deductions and carryforward regulation to reflect changes under combined reporting (830 CMR 63.30.2). Amendments to corporate … Continue Reading

Massachusetts Department of Revenue posts audit manual:

Taxpayers undergoing Massachusetts tax audits have a new public resource available—the Department of Revenue’s audit manual.  The manual lays out the procedures that auditors should follow when conducting an audit, as well as some high level interpretations of Massachusetts tax law to guide the auditors. You can find the published audit manual by clicking here. … Continue Reading
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