If the resident state is Massachusetts the extension can be selected on General > Form Printing Options > State extension or Extensions > Automatic Extension (Form 4868) > State by entering the state code. Otherwise, if Massachusetts is not the home state, Extensions > Automatic Extension (Form 4868) > State is the only way to generate the extensions. Enter a "Y" in General > Electronic Filing > Electronically File Extension to generate the eFiled extensions and then select all states for eFiling to file the Massachusetts extension electronically. Clear all diagnostics that pertain to extension eFiling to get the extension qualified.
Massachusetts individual income tax returns may be filed electronically using the Massachusetts Department of Revenue Electronic Filing Program. The Massachusetts electronic file is sent first to the IRS for validation, and is then sent to the Massachusetts Department of Revenue (hereafter referred to as "MDOR"). The MDOR uses the same Electronic Filer Identification Number (EFIN) assigned by the IRS Andover Service Center for filing federal returns electronically.
Note: Although the capabilities of CCH Axcess Tax require the Massachusetts return to be produced in conjunction with the federal return, the Massachusetts electronic return may be transmitted either simultaneously with the federal electronic return or separately.
For tax years beginning on or after January 1, 2005, income tax return preparers who completed 100 or more original MA Forms 1 and 1-NR/PY, including those eFiled, during the previous calendar year are required to use electronic means to file all personal income tax returns, unless the taxpayer specifically directs on the paper form that filing be on paper. The income tax return preparers must continue to use electronic means to file personal income tax returns in all future years unless the preparer prepared no more than 25 original individual income tax returns during the previous calendar year.
Also, for tax years beginning on or after January 1, 2017, an automatic extension is granted as long as the taxpayer has paid at least 80% of the tax due. Form M-4868 is used as a payment voucher if additional tax payments are required to reach the 80% mark and payment made by or on behalf of a taxpayer filing Forms 1 or 1-NR/PY must be made using electronic means if a payment of $5,000 or more accompanies the extension voucher, or if Form M-4868 is filed electronically (with any amount due). Form M-4868 may be filed on paper as long as the accompanying payment is between $1 and $4,999.. Two electronic options are available for most extension filers. Personal income tax extensions may be requested via:
To file Massachusetts returns electronically, you must be accepted into the IRS Electronic Filing Program. To participate in the Massachusetts program, applicants must first be accepted into the IRS e-file Program and assigned a valid EFIN. EROs will no longer be required to file a separate application to participate in the Massachusetts E-File Filing Program. If an ERO is authorized to eFile corporate, fiduciary, partnership or personal income tax returns with the Internal Revenue Service (IRS), and uses software approved by the Department of Revenue, they can eFile returns for the same tax types with Massachusetts.
Electronically filed returns are limited to certain Massachusetts forms and schedules. Returns that require any form or schedule not included in the following list cannot be filed electronically. CCH Axcess Tax will pre-screen returns to ensure eligibility requirements are met. Returns which are rejected for electronic filing by the IRS may, in some cases, be accepted by the MDOR for electronic filing. The forms and schedules available through CCH Axcess Tax and eligible for Massachusetts electronic filing are:
The following returns and schedules are excluded from Massachusetts electronic filing:
Enter "Yes" in federal Electronic Filing > General > File Home State Electronically if you wish to file the Massachusetts return electronically.If the return is disqualified from electronic filing, diagnostic messages will be issued stating the reason(s) for disqualification. If a diagnostic message cannot be corrected (e.g., an exclusion from Massachusetts electronic filing) and electronic filing is still desired for the federal return, this entry must be removed or changed to an "N."
Massachusetts requires the following statement to be included in this help document:
By using a computer system and software to prepare and transmit my client’s return electronically, I consent to the disclosure of all information pertaining to my use of the system and software to create my client’s return and to the electronic transmission of my client’s tax return to the Massachusetts Department of Revenue, as applicable by law.
The Massachusetts electronic return may be created, released and transmitted simultaneously with the federal electronic file or separately. Although the federal return must still be selected for electronic filing, an entry may be made on federal Electronic Filing > General > Do Not Transmit Federal Return indicating not to electronically transmit the federal return. Regardless of which method is selected, the file containing the Massachusetts electronic return will be transmitted to the MDOR Center in Boston, Massachusetts, where the data will subsequently be retrieved by the Electronic Filing Program. Massachusetts will accept electronic returns for tax year 20 19 from 1/29/20 20 through April 15 for timely filed returns. Retransmission of rejected timely filed returns must be completed by 4/22/20 20 . Electronically filed late returns may be transmitted through 10/15/20 20 , with an additional five days allowed for retransmission of rejected returns.
The presence of an electronically filed state return will be indicated by the appearance of the state's standard two-letter postal abbreviation (MA) in the FedState column of the Electronic Filing Status system. Once the MDOR has received the tax data, an acknowledgment will be issued indicating acceptance or rejection of a return. This acknowledgment should be received within one (1) working day of transmission. If you are a service bureau customer, CCH Axcess Tax will notify you of these acknowledgments by mailing a daily listing of accepted returns. Remote-entry and in-house customers may check acknowledgments by looking at the Electronic Filing Status system.
If a return is rejected by the MDOR, a rejection code will be issued and can be found in the Electronic Filing Status system. The taxpayer must be notified within 24 hours if their return is rejected. The report will allow you to view the reason(s) for the rejection by selecting the return and clicking on Reject/Alert Detail.
Returns eligible for Massachusetts electronic filing will have Form M-8453, Individual Income Tax Declaration for Electronic Filing, included with the completed return. After a qualified electronic return has been prepared, the Form M-8453 should be reviewed thoroughly and presented to the taxpayer for explanation and signature. Signatures are required of the taxpayer (and spouse, if applicable) and the ERO. If the ERO is not the paid preparer, the paid preparer must also sign the form. Form M-8453 is to be signed and dated BEFORE the return is transmitted to the MDOR.
Original Forms M-8453 are not required to be sent to the MDOR, but must be retained by the ERO on the ERO's business premises for a period of three (3) years from the date the return was filed. MDOR requires the forms to be accessible and available at any time for inspection and examination by department officials. Each time a new file for a qualified electronic Massachusetts return is created (using the Export function), a Massachusetts Form M-8453 will be printed.
If the electronic return preparer changes the electronic tax data after Form M-8453 has been signed by the taxpayer, but prior to transmitting the return, a new Form M-8453 must be prepared. However, a new Form M-8453 is not required if only non-substantive changes are made (e.g., transposition errors, misplaced entries, spelling errors or arithmetic corrections to the return which cause the total income amount to change by less than $50, or the total tax, withholding or refund amounts to change by less than $14). These changes may be made on the face of the signed Form M-8453 and initialed by the person making the changes. These changes should also be made to the return in CCH Axcess Tax and the return reprocessed for electronic filing.
Note: If errors are found after the return has been transmitted and accepted, an amended return must be filed by mail. Amended returns may not be filed electronically.
MDOR accepts electronically filed balance due returns.
MDOR accepts electronically filed balance due returns. If an electronically filed return has a balance due, and electronic funds withdrawal is not selected, Form PV, Massachusetts Income Tax Payment Voucher, will be included with the completed return. The taxpayer should be given the Form PV with instructions to mail the voucher, along with payment in full, no later than April 15 , 20 20 . Payments received after that date may be subject to late penalties and interest. Payments may also be made electronically on Massachusetts Tax Connect web site at Mass.gov/masstaxconnect. If mailing the payment, the voucher and payment should be mailed to:
In the event that the Massachusetts return is rejected, it is possible to retransmit the return. The same procedures for the initial transmission of an electronic return also apply when retransmitting the return.
If the federal return has been rejected and should not be retransmitted to the IRS, enter an "X" on federal Electronic Filing > General > Do Not Transmit Federal Return . This entry causes the Massachusetts return to be processed through the electronic filing status system without changing the rejected federal return to qualified status. Per MDOR rules, if a Massachusetts electronic return has been rejected after five attempts, a paper return must be filed.
The electronic filing status system will not process an electronic return if it has already been accepted or is still in transmitted status. If one of these conditions apply for an exported return, a message will be issued when opening the electronic filing program in CCH Axcess Tax.
Massachusetts offers direct deposit of refunds for electronically filed returns. The Massachusetts refund does not have to be deposited into the same bank account as the federal refund. To use this option, enter the applicable information on federal Basic Data > Direct Deposit/Electronic Funds Withdrawal > FS field through State Direct Deposit Option .
Payment of a Massachusetts balance due may be made by Electronic Funds Withdrawal (direct debit). Electronic Funds Withdrawal can be made from a checking or savings account in lieu of mailing the payment with a voucher. The amount paid does not have to be debited from the same account from which federal balances are paid. The taxpayer may choose the date an amount is to be withdrawn from their account, up to the due date of the return. On April 15 , 20 20 or after, the withdrawal date of the debit must equal the return preparation date. The taxpayer CAN make a partial payment of the balance due. To use the direct debit option, enter the applicable information on federal Basic Data > Direct Deposit/Electronic Funds Withdrawal > FS field through State Direct Deposit Option .
Note: Partial payment can not be made on extensions. This can only be used when electronically filing a return.
A paper refund check can be expected to be issued within three (3) days from the date an electronic return is accepted by the MDOR. To inquire about the status of a refund call the MDOR Customer Service Bureau at (617) 887-6367 or toll-free in Massachusetts at (800) 392-6089. You may also check the status of a refund by going to the following web site: https://mtc.dor.state.ma.us/mtc/?Link=REFUND. If a delay does occur, it is typically caused when:
This option is available to allow electronic returns created with CCH Axcess Tax to be transmitted through a third party other than CCH Axcess Tax. For these returns, an entry must be made in the Return Configuration Set or a "Y" entered on federal Electronic Filing > General > Transmit Electronic Return Through Third Party Other than CCH . For further information on the third party processing option, refer to the Federal Electronic Filing Guide, or contact CCH Axcess Tax Electronic Filing Support.
Phone: (800) 739-9998, option #2, option #1 (Individual Support)
Fax: (316) 612-5830
General Correspondence
Customer Service Bureau
(800) 392-6089 (within Massachusetts)
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