E-filing returns

E-file mandate

The Massachusetts Dept. of Revenue implemented electronic filing for partnerships for tax years beginning on or after January 1, 2004, based on the mandate outlined in TIR 04-30. Partnerships that meet any of the following criteria must file electronically (see the MA Partnership E-File Mandate Worksheet for the amounts calculated for each category for the client):
  • 25 or more partners
  • $50,000 or more in gross income
  • $50,000 or more in ordinary loss
  • $100,000 or more in gains or losses for the sale of stock
  • Partnership filed electronically last year
  • Partnerships that have any sort of withholding on the Partner's K1's
  • Partnerships that have anything other than all resident individual partners
Massachusetts requires electronic filing of Form MA NRCR with specified forms and schedules attached as required by 830 CMR 62.5A.1(11)(f)4. For more information, visit the state's website.

Forms included in the e-file

The Massachusetts Department of Revenue and UltraTax CS support electronic filing for the following types of Partnership returns:
  • Calendar year returns
  • Fiscal year returns for Form 3 only
  • Short year returns for Form 3 only
  • Composite returns
  • Amended returns
  • Extensions
  • Estimates (Form NRCR only)

Payment methods

Massachusetts DOR requires EFW or EFT for balance due Composite returns. It doesn’t support EFW or EFT for non-composite returns. It also doesn’t support direct deposit of refunds.
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