Form 9m 3/01 - Taxpayer Advisory Bulletin - State Of Massachusetts printable pdf download

T axpayer Advisory Bulletin

Commonwealth of Massachusetts

Department of Revenue

March 2001, Vol. 17 No. 1

DOR Hosts Annual Filing Season Seminars for Practitioners

In January, representatives from the De-

Q. Are there any types of returns that can-

the tax year beginning on January 1,

partment of Revenue (DOR) met with tax

not be electronically filed?

2001 and $750 for tax years beginning on

practitioners at various locations across

or after January 1, 2002. For more infor-

A. There are some restrictions, but over

the Commonwealth to discuss the 2001

mation see Real Estate Taxes Paid by

90 percent of Massachusetts taxpayers

filing season. Topics covered included

Persons Age 65 and Older Credit in

are eligible to E-file with a paid preparer.

dispute resolution and offer-in-settlement

DOR’s Online Abatement Guide, avail-

The following returns and schedules can-

procedures; electronic filing; tax law

able at

not be E-filed:

changes; and customer service tools,

Q. What is the income formula to be used

Decedent returns, including joint re-

among others. Following are a number of

when determining if a taxpayer is eligible

turns filed by surviving spouses;

questions (with corresponding answers)

for the circuit breaker credit?

asked at the seminars. The full text of the

Returns claiming a credit for taxes

A. Eligible taxpayers who own their

practitioner seminar question and answer

paid to another jurisdiction;

property may claim a credit equal to the

segment is available on the DOR website

Schedule EC, Energy Credit;

continued on page 5

Schedule LP, Lead Paint;

Q. Is WebFile just for the public or can

practitioners use it too?

Schedule EOA, Economic Opportunity

Inside

Area Credit;

A. Individual taxpayers preparing their

own returns and practitioners filing returns

Schedule SC, Septic Credit;

on behalf of their clients can use WebFile.

Special Notes for the Filing Season

Schedule FEC, Full Employment Credit;

WebFile may be accessed via DOR’s

Preparing and Filing Imaged Tax Forms

website ( ).

Schedule BC, Brownfields Credit;

Second Quarter 2001 Tax Calendar

Q. What is used to sign the return when I

Returns containing more than 30 state-

WebFile?

New Audit Program Guides

ments;

A. For individuals, there is a jurat with a

Part-year nonresident returns;

check-off box that states “I am signing

Married filing separately, with one

this return …”; the box must be checked

Features

spouse claiming over $1,250 for rental

in order for the return to be filed. For

deduction; and

practitioners, there is a jurat statement

From the Commissioner

that says that you have a copy of Form

Statutory employees.

M-8453, Individual Income Tax Declara-

Q. Can you provide a definition of what

Legislative Update

tion for Electronic Filing, signature docu-

the state means by “circuit breaker?”

ment on file for the taxpayer(s). A PDF

version of Form M-8453 is available on

A. For tax years beginning on or after

Public Written Statements

DOR’s website ( ).

January 1, 2001, certain senior citizens in

Massachusetts may be eligible to claim

Q. If I just enter partial information be-

a refundable credit on their state income

DOR Seizures

cause I don’t have all documents from the

taxes for the real estate taxes paid on

client, can I use WebFile?

the Massachusetts residential property

A. Yes. You can click on “save” and re-

Recent Legal Decisions

they own or rent. The property must be

ceive a session number to allow reentry

used as their personal residence. The

to complete the return. You can retrieve

credit is referred to as a circuit breaker

a saved return up to eight times. You

because it is “tripped” like an electrical

Massachusetts Interest Rate

must retain this session number to regain

for Underpayments and Overpayments

circuit breaker when qualified real estate

access to the return for completion.

of State Taxes

payments exceed 10 percent of gross

Second Quarter 2001 — 9%

income. The maximum credit is $375 for

Form 9m 3/01 - Taxpayer Advisory Bulletin - State Of Massachusetts

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