Tax Year 2021 Filing Season Update Video

View the tax year 2021 Filing Season Update Video to learn about a wide range of topics including:

• Detailed updates related to personal income tax filings
• The expansion of electronic filing and payment requirements for a number of tax types
• A summary of the COVID relief efforts for small businesses
• Trustee tax return changes for 2022
• A review of important webpages and DOR contact information, and
• A brief overview of operations at DOR in response to the current pandemic.

Massachusetts Tax Law and Federal Conformity

For personal income tax purposes, Massachusetts generally follows the provisions of the Internal Revenue Code (IRC) as amended and in effect on January 1, 2005. In certain instances, however, Massachusetts specifically adopts provisions of the IRC as currently in effect.

Massachusetts follows the IRC as currently in effect for Massachusetts corporate excise purposes.

For more up-to-date and detailed information on (i) tax changes and federal conformity, (ii) the Department of Revenue’s response to the COVID-19 pandemic, and (iii) to view all of the public written statements referenced in these instructions, visit COVID-19 Response from DOR and DOR's Legal Library.

Also visit:

Tax Year 2021 Personal Income (Chapter 62) Changes

Filing Due Dates

Massachusetts General Laws (“MGL”) ch 62C § 6 requires individuals to file their tax return (Form 1) on or before fifteenth day of the fourth month following the close...

Read Full Story: https://www.mass.gov/info-details/2021-personal-income-and-corporate-excise-t...