The extension of the tax filing deadline (both state and federal) to May 11 for residents of seven counties in Massachusetts declared federal disaster areas due to flooding has prompted quite a few questions. DOR has published legal guidance in Technical Information Release 10-7, but the queries keep coming.
The most common is, do I have to do anything other than file my tax return by May 11? Do I have to request permission to do this, or offer proof of storm damage, if I live in one of the seven counties (Worcester, Middlesex, Essex, Plymouth, Norfolk, Suffolk or Bristol). The answer to all these questions is "no." If you live in one of these counties, no proof or pre-registration is required. For a map of those counties click here.
What if I filed my return before the date of the TIR issuance (which was April 2) but had not yet paid tax due? In that case, you must pay by April 15.
What if I live in Rhode Island but work in Massachusetts? Since Rhode Island has also been declared a federal disaster area, you have until May 11 to file your Massachusetts and federal returns.
Does the extension apply to estimated payments? It does.
What happens if I am eligible for the extension but file after May 11? In that case, penalties and interest will be assessed as of April 15.
Does the May 11 extension cover payments as well as returns? Yes, it does.
Prep Early for Next Tax Season posted on May 20
Filing season is finally over and we know the last thing on your mind is next tax season. But did you know that if given more prep time, you could be saving yourself lots of stress and time? Start planning for next tax season now …Continue Reading Prep Early for Next Tax Season
DOR’s Participation in the Family Court Workshops posted on Apr 22
Once a month, the Department of Revenue’s Child Support Enforcement (CSE) lawyers and staff volunteer to be a part of the Family Court Workshops for Mothers and Fathers at the Suffolk County Probate & Family Court in Boston. The workshops, a joint venture between community …Continue Reading DOR’s Participation in the Family Court Workshops
DOR Ruling Favorable in First Circuit Judgment posted on Mar 17
The United States Court of Appeals for the First Circuit issued judgments in the Department of Revenue’s (DOR) favor last month, finding that taxpayers in Bankruptcy proceedings cannot discharge late filed tax returns. The court consolidated two similar cases brought before them involving a total …Continue Reading DOR Ruling Favorable in First Circuit Judgment