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State contact information
If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.
Department of Revenue
Information Services Organization/ELF Program
P.O. Box 7013
Boston, MA 02204
Phone: 617-887-6367
Tax Refund Inquiries: 617-887-6367 or 800-392-6089
State electronic filing details
Grace period | 7 days |
E-filing mandate | Yes, if preparing more than 10 returns. Extension requests are mandated when the payment is $5,000 or more. |
Accepts state-only filings | Yes |
Return types accepted |
Resident Nonresident Part-year Amended Estimate Payments Extension (when payment is included) |
Return types not accepted |
LLC Annual report |
Accepts returns with these conditions |
Refund Zero balance Balance due |
Direct deposit of refunds | Yes |
Accepted forms of payment |
Direct debit (EFW) Electronic funds transfer (EFT) Credit card |
Signature requirements | ERO retains signed Form M-8453 for 3 years |
Supports PDF attachments | Yes |
Tax year(s) supported for e-filing | Current tax year and two prior tax years |
Special considerations | See M-1345 Handbook for Electronic Filers for more information. |
State contact information
If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.
Department of Revenue
P.O. Box 7013, Boston, MA 02204
Phone: (617) 887-6367
State electronic filing details
Grace period | 5 days |
E-filing mandate | Yes if total revenues are $100,000 or more. Extension requests are mandated when payment is $5,000 or more. |
Accepts state-only filings | Yes |
Return types accepted |
C Corporation S Corporation Consolidated/Combined Short-year Amended NRCR Extension Estimate Payments (filed with return) 355SC |
Return types not accepted |
Homeowner association returns filed on Form 3M Annual reports |
Direct deposit of refunds | No |
Accepted forms of payment |
Direct debit (EFW) Electronic funds transfer (EFT) |
Signature requirements | ERO retains signed M-8453C for 3 years |
Supports PDF attachments | Yes |
Tax year(s) supported for e-filing | Current tax year and two prior tax years |
Special considerations |
State contact information
If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.
Department of Revenue
P.O. Box 7013, Boston, MA 02204
Phone: (617) 887-6367
State electronic filing details
Grace period | 5 days |
E-filing mandate | E-file is required. MA TIR 21-9 |
Accepts state-only filings | Yes |
Return types accepted |
Partnership Short-year (Main return only) Amended NRCR Form 63D-ELT Extension Estimate Payments (filed with return) |
Return types not accepted |
Annual Reports |
Direct deposit of refunds | No |
Accepted forms of payment |
Direct debit (EFW) |
Signature requirements |
ERO retains signed forms for 3 years
|
Supports PDF attachments | Yes |
Tax year(s) supported for e-filing | Current tax year and two prior tax years |
Special considerations | None |
State contact information
If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.
Massachusetts Department of Revenue
Phone: 617-887-6367
State electronic filing details
Grace period | 5 days |
E-Filing mandate |
No mandate for e-filing returns. The state mandates electronic payments for estimated tax payments over $50,000 and extension payments over $5,000. |
Accepts state-only filings | Yes |
Return types accepted |
Resident Non-Resident Amended Estimate payments Extension |
Return types not accepted | Withholding |
Accepts return with these conditions |
Refund Zero balance Balance due |
Direct deposit of refunds | No |
Accepted forms of payment |
Direct debit Credit card via website Online epayment Check |
Signature requirements | Form M-8453F. PIN accepted as signature. |
Supports PDF attachments | Yes |
Special considerations | None |
State electronic filing details
Electronic filing is not available for Massachusetts 990 returns.
State contact information
Department of Revenue
Phone number: 617-887-6367
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