This could be your last year for paying taxes by check and submitting paper returns in Massachusetts. For tax periods beginning on or after January 1, 2021, all sales/use meals tax and sales on services filers will be required to submit returns and make payments through MassTaxConnect.
Those taxpayers filing partnership income tax, corporation excise, financial institution excise and urban redevelopment excise will also be impacted by this change. You must file returns (and make payments) electronically for periods ending on, or after, December 31, 2021. This includes all returns, regardless of income or number of partners in a partnership.
All payments of $2,500 or more for fiduciary taxpayers must be made electronically after December 31, 2021. Additionally, tax preparers who prepare more than 10 fiduciary returns annually must also submit them electronically, beginning with tax periods ending on, or after, December 31, 2021.
If you are a current paper filer, you should consider registering to use MassTaxConnect by visiting mass.gov/masstaxconnect and choosing “Sign Up” in order to avoid any last minute issues that may arise.