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E-filing information
Electronic filing mandate
Electronic filing is mandated for originally filed corporate returns and extensions filed on Form 355, 355S, 355SC, and 355-7004 when gross federal income exceeds $100,000. Review Massachusetts TIR 04-30, TIR 05-22, and TIR 10-18 for requirements. Additionally, electronic filing is mandated for pass-through entities unless all members consist entirely of resident individuals. Electronic filing is also mandated for pass-through entities with pass-through withholding. Review Massachusetts TIR 09-18 for requirements.
All originally filed composite returns and extensions are required to be electronically filed. Review Massachusetts TIR 09-18 for requirements.
All originally filed and amended combined returns and extensions are required to be electronically filed. Review Massachusetts TIR 09-18 for requirements.
Returns not supported for electronic filing
You can electronically file the following return types:
- C Corporation
- S Corporation
- Consolidated / combined
- Short year
- Amended
- Extension
- Estimates (with return)
- Composite (NRCR)
- Security Corporation Excise return (355SC)
Returns not supported for electronic filing
You can't electronically file the following return types:
- Homeowner Association
- Annual reports*
note
You can't e-file annual reports with UltraTax CS, but you can file them online at Secretary of the Commonwealth of Massachusetts website
Signature requirements for electronic filing
You'll need to complete and sign Form M-8453C or M-8453CR before you electronically file the return. Massachusetts requires the date the authorized officer signs the form to be included in the e-file. Enter the signature date on the
MAELF
screen, or leave it blank if it matches the federal date you enter on the federal ELF
screen. Don't mail Form M-8453C or M-8453CR. The preparer retains the original form for 3 years and it needs to be available if Massachusetts requests it.Resubmit returns
If you need to make a change to a return that you've already electronically filed and Massachusetts has already accepted it, you'll need to amend the return.
If Massachusetts rejects the return, you can make the changes, correct the rejection, and resubmit. If the return can be retransmitted electronically, you'll need to file and have Massachusetts accept it by the return due date or 5 business days after you initially received the rejected acknowledgment, whichever is later.
Attachments
Massachusetts doesn't require a valid federal attachment; therefore you can e-file Massachusetts returns when the IRS can't process the federal return electronically.
Massachusetts allows you to attach PDF documents to the electronic file. The general footnote and Schedule K-1 statements will automatically attach to the electronic file, if applicable.
Payment methods
Massachusetts allows electronic funds withdrawal (direct debit) or electronic funds transfer (EFT) for balance due returns. Partial payments are allowed.
When you electronically file a balance due corporate or combined extension, you'll need to pay via electronic funds withdrawal (direct debit). If there's no balance due with the extension or the extension balance due has been paid by electronic funds transfer (EFT), Massachusetts automatically extends the corporate or combined return and you don't need to file a request.
Composite extensions that you electronically file can be paid by electronic funds withdrawal (direct debit) or electronic funds transfer (EFT).
Bank information and a requested payment date are required when you're requesting EFW. Massachusetts will use the bank information you enter on the federal
Bank
screen. If you have different bank information for Massachusetts, use the MABank
screen in the General
folder.