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CCH Axcess Tax

Massachusetts Unitary Return Electronic Filing

Massachusetts Corporate returns (hereafter referred to as "MA") may be filed electronically for the 2021 tax year by utilizing the Federal/State Electronic Filing Program. This program allows you to file both the federal and Massachusetts returns in one transmission. The state tax data is subsequently retrieved by the Massachusetts Department of Revenue (hereafter referred to as "MADOR").

Massachusetts Electronic Filing Procedural Steps Return Eligibility

The following MA forms are eligible for electronic filing:

• 355
• 355U
• 355-7004
• E-Payment
• 355A
• 355B/C
• 355D/E-1
• 355E
• 355CR/RF
• A-1
• A-2
• A-3
• AA-1
• ABI
• ABIE
• CIR
• CG
• DRE
• EDIP
• EOAC
• F
• FE
• H
• H-2
• HM
• A-HRC
• IC-HRC
• TS-HRC
• A-LIHC
• C-LIHC
• EE-LIHC
• T-LIHC
• M-1
• M-2220
• NIR
• NOL
• RC
• RFC
• RLC
• RNW
• TDS
• TTP
• U-CI
• U-CS
• U-E
• U-IC
• U-INS
• U-M
• U-MSI
• U-MTI
• U-NOLS
• U-RF
• U-ST
• U-TM
• VP

General Information Regarding the MA E-file Program

Electronic Filing Mandates

MADOR requires that corporations for tax periods ending on or after December 31, 2004 file and pay electronically if they meet certain income thresholds. More information can be found at http://www.mass.gov in TIRs 04-30, 05-22, and 09-18.

Mid-month tax year beginning dates and ending dates

MADOR has a system of evaluation that will invalidate a return in some instances. The MADOR system will set any period beginning date from 1-14 to the first day of the month and any period beginning date that is the 15th or greater to the first day of the next month. The MADOR system will set any period ending date from 1-14 to the last day of the previous month and any period ending date that is the 15th or greater to the last day of the month.

52/53 week, short year, and final year returns/change of ownership

52/53 Week: 52/53 week returns can be filed. They are no longer subject to the mid-month date rules.

Short Year: Short year returns can be filed with MADOR. This year it will be possible to report 2022 short year returns on 2021 forms. However, when filing a short year return make sure that the dates do not violate the mid-month date rules that are listed above.

Final year return's change of ownership

Final year returns can be filed with MADOR. If there is a change of ownership of the corporation, you can file two returns for that fiscal year; just make sure the dates of the returns are correct for each portion of the year. If a unitary group is purchased by another corporation, be sure to prepare two versions of the combination. One needs to be prepared and filed as a combination under the prior principal reporting corporation. The other needs to be prepared and filed under the new principal reporting corporation and the purchased company will become a subsidiary in the newly purchased combination.

MA Electronic Filing Election

Steps to create an electronic file for a single entity return

1. Set up the E-file information in the federal worksheets. To set up the MA file to be e-filed, go to the federal worksheets and mark the federal return for e-filing; you can either mark the field to have all states e-filed in this form or you can go to the Massachusetts Corporation, General worksheet, Return Options section to efile the Massachusetts return.
2. Make sure there is no unitary information in the return. If a return is being filed as a consolidation at the federal level and it is filed as a single entity for MA, make sure that the return version for a state MA return does not include any unitary information.
3. Clear all diagnostics. It is important to clear all diagnostics; this includes both federal and MA diagnostics without using the override code. This is the only way to ensure that the return will be safely transmitted to MADOR to be evaluated for acceptance.
4. Export the return - once the return has qualified for E-filing, go to File, Export, Electronic filing, and click return.

Steps to create an electronic file for a Unitary return

1. When setting up returns for unitary electronic filing, always start by entering the unitary return. Once in the unitary return, navigate through the entities in the unitary group by using the navigation section. Being in the unitary group is the only way to make sure the returns will be exported correctly. If filing a consolidation for federal purposes and not all of the entities in the group file in MA but the return files as a unitary group in MA, it is fine to leave the group unitary. Simply do not include any e-file information in the returns that do not file in MA.
2. Set up the E-file information in the federal worksheets. This will need to be done at every level of the unitary group.
3. Qualify each part of the consolidation for e-filing by clearing all diagnostics related to both the federal e-filing and MA e-filing.

Creating, Releasing and Transmitting the MA Electronic File

Single Entity Return

The MA electronic file is created, released and transmitted simultaneously with the federal electronic file. The MA file will be transmitted to MADOR. Therefore, no additional steps are required during this stage of processing.

Unitary Filing

The release of a unitary return for Massachusetts is done in the same fashion as the federal consolidated. Go into the unitary group to export the returns. This will allow the Schedule CG to be exported with each return in the unitary filing. Exporting a parent or a subsidiary by going into the return from the Tax Preparation main menu and not through the unitary return will result in the return not being exported properly. Once the return is exported, the unitary return and any subsidiaries in the combination will show up in the status menu to be released. MA requires the entity to file the unitary return (which holds the parent information) and any subsidiaries that are in the unitary filing with MADOR. Release all returns for that unitary group that need to be filed with MADOR.

MA Acknowledgment

The presence of an electronically filed state return will be indicated by the code "MA" in the state (ST) column of the Electronic Filing Status Report. The Electronic Filing Status Report can be accessed by clicking the 2021 Electronic Filing Status icon and logging into the status system.

Once MADOR has retrieved the state tax data, an acknowledgment will be issued indicating an acceptance or rejection. The MA acknowledgment will most likely be processed in less than 2 business days.

If you are a service bureau customer, CCH Axcess Tax will notify you of these acknowledgments by mailing you a daily listing of accepted returns. Remote entry and in-house customers may check on acknowledgments by looking at the Electronic Filing Status Report. The acknowledgments may be viewed while in the Electronic Filing Status Report under the "State Date" and "State Status" columns.

The Status Report is updated only when you communicate (send or receive) electronic filing information. It is up to you to initiate this communication.

Balance Due Returns

Massachusetts annual returns requiring payment will be eligible for e-file. There are 3 payment options:

• Electronic Funds Transfer (EFT) banking and taxpayer information can be input on the federal Basic Data worksheet, Direct Deposit/Electronic Funds withdrawal section.
• Information on the EFT process as well as the EFT Debit Application is available on the MA Website.
• Paper Payment Voucher. If a taxpayer falls outside the E-file mandate they can file Form 355PV. Mail the Payment Voucher to:
• Massachusetts Department of Revenue
• P.O. Box 7005
• Boston, MA 02204

Important Information - Contact Information

CCH Axcess Tax

Electronic Filing Phone Support

Phone: 1-800-739-9998, option #5, option #4

Fax: 1-316-612-3405

Massachusetts Department of Revenue

Customer Contact Center: (617) 887 - 6367

DOR Taxpayer Service: (617) 887-MDOR (6367)

EFT Unit: (617) 887-5020

EFT Unit Fax Machine: (617) 887-5019

EFT Unit e-mail address: apbeft@dor.state.ma.us

EFT Unit address:

• Automated Processing Bureau
• PO Box 7013
• Boston, MA 02204

Self-Service: http://www.mass.gov/dor/