(1040) Beginning January 2006, preparers who prepared 100 or more MA forms 1 and 1-NR-PY during the previous calendar year are required to file electronically. Preparers must continue to file electronically in subsequent years unless they prepare no more than 25 individual income tax returns. Electronic payment of tax liability for e-file individual income tax returns is encouraged, but not required. Payment may be made with the e-file return or by the taxpayer through the DORs web site. Taxpayer may opt out of e-filing, but must file paper forms containing 2D barcodes.
(1040 Extension) Beginning January 2004, Personal Income Tax Extension request with no payment or payments of $5,000 or more must be made electronically.
Check with the Massachusetts department of revenue for current tax laws affecting tax practitioners.