massachusetts department of revenue letter

Go to the Massachusetts Department of Revenue website for more information. Chances are you have these w2 copies in your files and you just need to pull them out and follow these steps. 2003, the Massachusetts estate tax is an amount computed using the credit for state death taxes allowed by section 2011 of the Internal Revenue Code in effect on December 31, 2000. Addeddate 2014-09-17 15:07:49.970029 Bookplateleaf 0006 Call number MASS. Title from cover. The letter says I need to send in a few documents. The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR's acceptance of electronic signatures on administrative forms. These examinations are known as field audits. c. 63, s. 38(l), Letter Ruling 11-7: Sales Tax on Photovoltaic Solar Energy System, Letter Ruling 11-6: Security Corporation, Purchase of Tax Credits, Letter Ruling 11-5: Sales/Use Tax on Pharmaceutical Compounds used in Clinical Trials, Letter Ruling 11-4: MA Sales/Use Tax: Online Services for Prospective Employees, Letter Ruling 11-3: Authentication Services/Digital Certificates, Letter Ruling 11-2: MA Sales/Use Tax; Sales of On-line Services, Letter Ruling 11-1: Sales Tax; Installed Utility Poles, Letter Ruling 10-6: Application of 830 CMR 63.32B.2(8)(f), Limitation on Use of Pre-combination NOL, Letter Ruling 10-5: Applicability of Brownfields Tax Credit to Solid Waste Facility, Letter Ruling 10-4: Sales Tax Exemption for Anaerobic Digestion Systems, Letter Ruling 10-3: Sales Tax on Machinery Used to Construct a Wind Turbine, Letter Ruling 10-2: Application of the Container Exemption, Letter Ruling 10-1: Litigation Support Services, Letter Ruling 99-17: MA Tax Treatment of a Corporate Trust, Its Qualified Subchapter S Subsidiary, and a Non-Massachusetts Single-Member Limited Liability Company Whose Only Member is the Corp Trust, Letter Ruling 99-16: Metered Electricity Used in Manufacturing, Letter Ruling 99-15: Radioactive Seed Implant Procedure, Letter Ruling 99-14: Manufacturing Exemption; Wood Waste Reclamation Facility, Letter Ruling 99-13: Partnership: Classification and Flow-Through of Attributes, Letter Ruling 99-12: Tax Treatment of Digitized Architectural Models, Letter Ruling 99-11: Transcripts sold by Court Reporters, Letter Ruling 99-10: Sales Tax Record Keeping for Special Athletic Event, Letter Ruling 99-9: Sale Lease-Back Agreement, Letter Ruling 99-8: Sales Tax on Banana Ripening Agent and Generator Loans, Letter Ruling 99-7: Application of Economic Opportunity Area Credit under St. 1998, c. 286, Letter Ruling 99-6: Convention Center Financing Surcharges; Sales Price, Letter Ruling 99-5: Nexus Based on the Presence of Leaseholds in Massachusetts, Letter Ruling 99-3: Casual and Isolated Sale of Corporate Assets, Letter Ruling 99-2: Database Access Charges, Letter Ruling 98-20: Use Tax on Antique Purchased Out-of-State, Letter Ruling 98-19: Eligibility of an Electing Small Busness Trust for Inclusion in an S Corporation Composite Return, Letter Ruling 98-18: Sales Taxability of Surgically Implanted Orthopedic Devices, Letter Ruling 98-17: Photofinishing Equipment - Manufacturing Exemption, Letter Ruling 98-16: Application of G.L. Please do not include personal or contact information. We also help cities and towns manage their finances, and administer the Underground Storage Tank Program. In other cases, DOR may have to examine a taxpayer's books, records, etc., to verify his or her tax liability. Department of Revenue letter rulings by Massachusetts. To read them, you'll need the free Adobe Acrobat Reader . c. 64H, Letter Ruling 95-1: Sale of Electricity for Warehouse Refrigeration, Letter Ruling 94-9: Sales Tax Exemption for a Product that Enhances Pesticides and Fertilizers, Letter Ruling 94-8: Credit for District of Columbia Unincorporated Franchise Tax, Letter Ruling 94-7: Tax on Sale of an Urban Redevelopment Project, Letter Ruling 94-6: Sales Tax on Sales of Custom Closets, Letter Ruling 94-5: Sales Tax on Various Sales of Floor Coverings, Letter Ruling 94-4: Veterans' Organization Sale of Alcoholic Beverages, Letter Ruling 94-3: Conversion from Mutual to Stock Savings Bank, Letter Ruling 94-2: Security Corporation Sale of a Control Subsidiary, Letter Ruling 94-1: Sales Tax on Electricity Charges Designated as Additional Rent to Commercial Shopping Mall Tenants, Letter Ruling 93-17: Application of Room Occupancy Excise to Rooms Provided by an Educational Institution, Letter Ruling 93-16: Payment of Sales and Use Taxes by Contractor and Subcontractors on Purchases of Tangible Personal Property used as Part of a Government Project, Letter Ruling 93-15: Security Corporation Classification; Products Liability Policy, Letter Ruling 93-14: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership, Letter Ruling 93-13: Sales Tax Treatment of Sports Program Publications Under G.L. A lock icon ( Once all estate tax due is paid, the Department will issue the Massachusetts Estate Tax Closing Letter and a Certificate Releasing Massachusetts Estate Lien for each piece of real estate. An official website of the Commonwealth of Massachusetts, for the Massachusetts Department of Revenue > Organization Sections > Content. Desk audits Massachusetts Tax Information: Massachusetts Department of Revenue PO Box 7010 Boston, MA 02204 Phone: 1-800-392-6089 Once you're done with the registration, an email will be sent to you immediately, confirming the registration request has been received. It is true, Massachusetts Department of Revenue wants copies of your W-2s, 1099s, etc. Share sensitive information only on official, secure websites. This page is located more than 3 levels deep within a topic. The feedback will only be used for improving the website. 1) A completed copy of your 2007 Federal Income Tax Return including all schedules, attachments and all forms to substantiate any witholding amounts shown on your return. Step 6: On the right side of the page where it states My Voucher Has a Payment Number click No. Forms are available in other formats. Monthly Reports of Collections and Refunds. c. 64H, s. 1, "sales" and "selling", Letter Ruling 08-4: Application of Sales Tax to Sales of Beverages by Health Club Facilities, Letter Ruling 08-3: Exemption from Sales Tax for Medicine, Letter Ruling 08-2: Separate Entity Status and Federal Classification for Each Series of an LLC, Letter Ruling 08-1: Foreign LLC treated as a disregarded entity for Massachusetts Tax Purposes, Letter Ruling 07-2: Security Corporation Classification, Letter Ruling 07-1: Qualification as a Manufacturing Corporation under G.L. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Boston Library Consortium Member Libraries Contributor UMass Amherst Libraries Language English Volume . If you need assistance, please contact the Massachusetts Department of Revenue. ) or https:// means youve safely connected to the official website. Turnpike Fuels Excise Refund Program, December Revenue Collections Total $3.839 Billion. Note: It is important that the table on Part 7 of the Form M-706 be completed for each parcel of real property in which the decedent had an interest. In Letter Ruling 22-1 (4/26/2022), the Massachusetts Department of Revenue (Department) determined that durable medical supplies, namely a glucose monitoring device, do not treat or cure illness or do not qualify as equipment worn as a correction or substitute for any functioning portion of the body. R 1.2:L 57/ . c. 41, s. 111F, Letter Ruling 80-31: Lease and Conditional Sale, Distinguished, Letter Ruling 80-30: Employee and Independent Contractor, Distinguished; Withholding, Letter Ruling 80-29: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts; Drop Shipments, Letter Ruling 80-28: Municipal Deferred Compensation Plan, Letter Ruling 80-27: Conversion of Corporate to Nominee Trust, Letter Ruling 80-26: Liquidation of Corporate Trust, Letter Ruling 80-25: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts, Letter Ruling 80-24: Phototypesetting Machine, Letter Ruling 80-23: Meals Served by Hospital Cafeteria, Letter Ruling 80-22: Motor Vehicles Use in Interstate Commerce, Letter Ruling 80-21: Grantor Trust: Tax Liability and Filing Requirements, Letter Ruling 80-20: Fuel Tax; Microfilm Recordkeeping, Letter Ruling 80-19: Discounts for Early Payment, Letter Ruling 80-18: Television Adapters for Captioned Programs, Letter Ruling 80-17: Optional Maintenance and Consulting Contracts Name, Letter Ruling 80-16: Computer Hardware and Software: Sales, Leases and Related Services, Letter Ruling 80-15: Required Signatures on Returns, Letter Ruling 80-14: Out-of-State Deliveries, Letter Ruling 80-13: Reporting Requirements of Bank Making Periodic IRA Distributions, Letter Ruling 80-12: Wood-Fueled Heating Systems, Letter Ruling 80-11: Credit for Income Taxes Paid, Letter Ruling 80-9: Gross Income, Waiver of Salary Increase, Letter Ruling 80-8: Installment Sale; Basis Adjustment, Letter Ruling 80-6: U.S. Citizen Residing Abroad, Letter Ruling 80-5: Transfer of Assets by Debtor in Possession; Tax Lien, Letter Ruling 80-4: Reporting Requirements of Corporation in Bankruptcy, Letter Ruling 80-3: Common Carriers Providing Intracity Local Service, Letter Ruling 80-2: Reorganization of Corporate Trust as Corporation, Letter Ruling 80-1: Nexus: Foreign Corporation Acting as Broker of Massachusetts Real Estate, Letter Ruling 79-52: Leases and Assignment of Leases, Letter Ruling 79-51: Sales to Federal Government or Commonwealth, Letter Ruling 79-50: Shipping Containers Leased to Interstate or Foreign Carriers, Letter Ruling 79-49: Cookies and Beverages Sold on a Take-Out Basis, Letter Ruling 79-48: Tax-Sheltered Annuities under IRC s. 403(b), Letter Ruling 79-47: Gratuity Charges for Meals, Letter Ruling 79-46: Massachusetts Contractor with Out-of-State Customers, Letter Ruling 79-45: Installment Sale by Non-Resident; Treatment of Proceeds; Reporting Procedures, Letter Ruling 79-44: Advance Payments of the Earned Income Credit, Letter Ruling 79-41: Industrial Plant and Retail Doughnut Outlet, Distinguished, Letter Ruling 79-40: Reorganization of Corporate Trust as Corporation, Letter Ruling 79-39: Materials Purchased and Consumed by Contractor, Letter Ruling 79-38: Sales for Resale and Casual and Isolated Sales, Distinguished, Letter Ruling 79-37: Cookies Sold by Bakery Stores, Letter Ruling 79-36: Building Materials and Supplies Used in Public Works Projects, Letter Ruling 79-35: Withholding from Bereavement, Letter Ruling 79-34: Lump-Sum Payments to Veterans From a State Pension Plan, Letter Ruling 79-32: Unit Investment Trust, Letter Ruling 79-31: Unit Investment Trust, Letter Ruling 79-30: Rentals of Reusable Containers, Letter Ruling 79-29: Engaged in Business in the Commonwealth, Defined; Installation Charges, Letter Ruling 79-28: Unit Investment Trust, Letter Ruling 79-27: Homemade Beer and Wine, Letter Ruling 79-26: Room Rental Charges Includable in Sales Price of Meals, Letter Ruling 79-25: Limited Partnership and Corporate Trust, Distinguished, Letter Ruling 79-23: Limited Partnership; Non-Resident Individual Parter; Apportionment, Letter Ruling 79-22: Sales to Federal Government or Commonwealth; Medicare Fiscal Intermediaries, Letter Ruling 79-21: Sales to Federal Government or Commonwealth; Engaged in Business in the Commonwealth, Defined, Letter Ruling 79-19: Motor Vehicle Buyer Protection Plan, Letter Ruling 79-18: Wage and Benefit Plan; Deduction for FICA Taxes, Letter Ruling 79-17: Non-Contributory State Pension Paid to a Non-Resident, Letter Ruling 79-15: Medicine and Medical Devices: Blood Diagnostic Products, Letter Ruling 79-14: Limited Partnership and Corporate Trust, Distinguished, Letter Ruling 79-13: Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident, Letter Ruling 79-12: Rubbish Containers and Compaction Units, Letter Ruling 79-11: Employer Contributions to a Simplified Employee Pension Plan, Letter Ruling 79-10: Unit Investment Trust, Letter Ruling 79-9: Unit Investment Trust, Letter Ruling 79-8: Reorganization of Regulated Investment Company as Corporate Trust, Letter Ruling 79-7: Unit Investment Trust, Letter Ruling 79-6: Machinery Used to Furnish Electricity, Letter Ruling 79-5: Vessels of Fifty Ton Burden or Over, Letter Ruling 79-4: Unit Investment Trust, Letter Ruling 79-2: Service Charges on Meals, Letter Ruling 79-1: Liquidation of Trust: Redemption of Units, Offset of Capital Gains and Losses, Letter Ruling 78-16: Corporate Trust; Election to be a Regulated Investment Company, Letter Ruling 78-15: Liquidation of Corporate Trust into Corporate Parent, Letter Ruling 78-14: Regulated Investment Company, Letter Ruling 78-12: State Deferred Compensation Plans, Letter Ruling 78-11: Wages Paid During Calendar Year to Cash Basis Taxpayer, Letter Ruling 78-10: Unit Investment Trust, Letter Ruling 78-9: Unit Investment Trust, Letter Ruling 78-8: Unit Investment Trust, Letter Ruling 78-7: Religious Organizations; Filing Requirements, Letter Ruling 78-6: State, County and Municipal Deferred Compensation Plans, Letter Ruling 78-5: Regulated Investment Company, Letter Ruling 78-4: Security Corporations: Capital Loss Deduction; DISCS, Allocation of Sales, Letter Ruling 78-3: Unit Investment Trust, Letter Ruling 78-2: Bank Repurchase Agreements, Letter Ruling 78-1: Unit Investment Trust, Letter Ruling 77-19: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners, Letter Ruling 77-18: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners, Letter Ruling 77-16: Unit Investment Trust, Letter Ruling 77-15: Net Operating Loss Carryover in a Statutory Merger, Letter Ruling 77-14: Transfer of Installment Obligation to a Corporate Trust in a Reorganization, Letter Ruling 77-13: Automobile Purchased in Massachusetts by a Non-Resident, Letter Ruling 77-12: Withholding from Pay of National Guardsmen, Letter Ruling 77-11: Lump-sum Distribution from a Qualified Pension or Profit Sharing Plan, Letter Ruling 77-10: Credit against Income Tax: Insurance Payments Made Pursuant to Rhode Island Law, Letter Ruling 77-9: Taxation of IRAs; Clarification of T.I.R. Updated: September 22, 2021 You skipped the table of contents section. Massachusetts Dept. Similarly, our mission includes rulings and regulations, tax policy analysis, communications, and legislative affairs. of Revenue @MassRevenue Oct 10 All DOR Offices are closed in observance of the Columbus Holiday. December Revenue Collections Total $3.839 Billion 1/05/2023 Massachusetts Department of Revenue Monthly collections down $398 million or 9.4% vs. December 2021 actual; $333 million above benchmark News December 2022 Mid-Month Revenue Report 12/20/2022 Massachusetts Department of Revenue See all news and announcements Feedback Welcome to the Department of Revenue's YouTube Page! c. 121A Urban Redevelopment Corporations, Letter Ruling 95-4: Massachusetts NOL Carryover Survives a Statutory Merger that Qualifies as an 'F' Reorganization, Letter Ruling 95-3: Application of the Deeds Excise to a Lease Financing Transaction, Letter Ruling 95-2: Sale of Crossword Puzzle Magazines under G.L. DOR manages state taxes and child support. Massachusetts Department of Revenue entered an unpaid taxes Massachusetts Department of Revenue entered an 'unpaid taxes' account in my credit report at all three credit bureaus. The Massachusetts Department of Revenue ( DOR) issued emergency regulation 830 CMR 62C.16.2 (7), which grants extensions on remitting the room occupancy tax and the sales/meals tax and is aimed at assisting small businesses. It may not be relied upon by other taxpayers. Do not take any actions requested in the letter. Department of Revenue. Notices and bills ask for and provide information and request payment when necessary. Massachusetts Department of Revenue offered by Massachusetts Department of Revenue Contact DOR Connect with the Massachusetts Department of Revenue (DOR) with MassTaxConnect, by email, phone or in person. DOR manages state taxes and child support. Obligation Interest, Letter Ruling 00-16: Foreign Electric Company is a "Utility Corporation", Letter Ruling 00-15: The Meaning of "Reasonable Transportation Charges", Letter Ruling 00-14: Database Service - Sales and Use Tax Issues, Letter Ruling 00-13: Application of Sales Tax to Research and Report Services, Letter Ruling 00-12: Flow Through of Exempt Interest in a Two-Tiered RIC Structure, Letter Ruling 00-11: Massachusetts Tax Treatment of a Netherlands BV, Letter Ruling 00-10: Sales Tax Treatment of Property Used Inconsistently with Resale or Exempt Use Certificate, Letter Ruling 00-9: Tax Consequences of Converting a Subsidiary Manufacturing Corporation into a Limited Liability Company, Letter Ruling 00-8: Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws, Letter Ruling 00-7: Sales Tax Treatment of Transactions that Relate to Communications Towers, Letter Ruling 00-6: Pest Elimination System. M.G.L. An LR is issued to an individual taxpayer with respect to a particular set of facts and represents the position of the Department on those facts only. Search icon Get details on letters about the 2021 advance Child Tax Credit payments: Letters 6416 and 6416-A Letter 6417 Letter 6419 Your notice or letter will explain the reason for the contact and give you instructions on how to handle the issue. Minimum of 30 days for a response, you should hear back within a day or two answering questions North. We also help cities and towns manage their finances, and administer the Underground Storage Tank . Future changes to the federal estate tax law will not affect the Massachusetts estate tax law, as the reference for Massachusetts estate tax pur- Cookies are required to use this site. (Commonwealth of Massachusetts, Department of Revenue, Division of Local Services, 2022-11-17) DOR News (2022-11) Massachusetts. Updated: December 15, 2022 Table of Contents With MassTaxConnect By Email By Phone In Person Check Income Tax Refund Status Translation Help Some page levels are currently hidden. Department of Revenue : Free Download, Borrow, and Streaming : Internet Archive Department of Revenue letter rulings by Massachusetts. Please remove any contact information or personal data from your feedback. of Revenue @MassRevenue Oct 12 We are under one week away from the October 17 tax extension deadline. c. 64H, s. 6(f), Letter Ruling 98-1: 80 Percent or More Ownership of a Non-Massachusetts Business Entity by an S Corporation, Letter Ruling 97-2: Hub and Spoke Investment Structure, Letter Ruling 96-7: Classification of a Foreign Corporation as a Financial Institution under G.L. c. 62, s. 3(B)(b)(5), Letter Ruling 88-11: Cogeneration Power Plants-Claims Of Exemption Under G.L. Thank you for your website feedback! If you agree with the information, there is no need to contact us. We will use this information to improve this page. Massachusetts Notice of Intent to Assess - Sample 1 View All Sample Notices Massachusetts Notice of Intent to Assess - Sample 1 This sample Massachusetts Department of Revenue tax audit notice was sent to one our members in South Portland, Maine (ME). A .mass.gov website belongs to an official government organization in Massachusetts. c. 62, s. 7, Letter Ruling 80-62: Sale of Non-Massachusetts Residence, Purchase of Massachusetts Residence, Basis, Letter Ruling 80-61: Sales for Resale; Casual and Isolated Sales, Letter Ruling 80-60: Heat Exchangers: Eligibility for Credit and Exemption, Letter Ruling 80-58: Sales to 501(c)(3) Organizations; Recordkeeping Requirements, Letter Ruling 80-57: Travel Agency Discount Included in Rent, Letter Ruling 80-56: Payments by Partnership to Non-Resident Retiring Partner, Letter Ruling 80-55: Charitable Remainder Annuity Trust with Non-Resident Beneficiary, Letter Ruling 80-54: Losses on Section 1244 Stock, Letter Ruling 80-52: Situs of Sale; Machinery Used in Manufacturing Name, Letter Ruling 80-51: Cassette Tapes of the Bible, Letter Ruling 80-50: Losses on Section 1244 Stock; Deduction of Part B Losses against Part A Income, Letter Ruling 80-49: Sales Price: Payment of Local Property Taxes by Lessee, Letter Ruling 80-48: Casual and Isolated Sales by Charitable Organizations, Letter Ruling 80-47: Medicine and Medical Devices: Non-Prescription Prosthetic Supplies, Letter Ruling 80-46: Meals Provided by Hospital or Educational Institutions, Letter Ruling 80-45: Meal Items Sold By Convenience Stores, Letter Ruling 80-44: Materials Purchased by Construction Contractor, Letter Ruling 80-43: Frozen Pizzas Sold by Restaurant, Letter Ruling 80-42: Massachusetts Industrial Finance Agency Bonds, Letter Ruling 80-41: Nexus: Regulated Investment Company, Letter Ruling 80-40: Rollover from a Qualified Pension Plan to an IRA, Letter Ruling 80-39: Fellowship Payments to Japanese Citizen, Letter Ruling 80-38: Municipal Deferred Compensation Plan, Letter Ruling 80-37: Reporting Requirements for Part-Year Residents, Letter Ruling 80-36: Mooring Leases; Ingredient or Component Parts, Letter Ruling 80-35: Interest on Mini-Market Certificates, Letter Ruling 80-34: Regulated Investment Company, Letter Ruling 80-33: Rollover Between Qualified Pension Plans, Letter Ruling 80-32: Compensation Paid to Injured Personnel Pursuant to G.L. Submit this form to your local assessor with a copy of the IRS exemption letter. Please remove any contact information or personal data from your feedback. Letter Rulings. Massachusetts Department of Revenue DOR Letter Rulings A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. Letter Ruling 17-3: Net Worth Calculation Where Subsidiaries Owned Indirectly Through a Pass-Through Entity, Letter Ruling 17-2: Taxability of an Extended Warranty Contract when purchased with a SmartPhone, Letter Ruling 17-1: Taxability of Charges Involving a Mobile Point of Sale Device Containing Pre-Loaded Software, Letter Ruling 16-3: Taxability of optional service contracts when purchased with taxable computer hardware, Letter Ruling 16-2: Sales of Pollution Control Equipment for use in the operation of an Electricity Generation and Distribution Plant, Letter Ruling 16-1: Application of the Massachusetts Sales Tax to Sales Associated with Employee Rewards Programs, Letter Ruling 15-1: Sales/Use Tax on Sale and Installation of a Ski Lift, Letter Ruling 09-8: "Liquor Store as Caterer", Letter Ruling 09-7: Sales Tax on Medical Devices and Delivery Components, Letter Ruling 09-6: Sales Tax Treatment of Bone Growth Stimulators, Letter Ruling 09-4: Refund of Sales Tax on Returned Merchandise, Letter Ruling 09-3: Impact of Check-the-Box Legislation on Manufacturing Corporation Classification, Letter Ruling 09-2: Sale of Wireless Communication Device in Bundled Transaction, Letter Ruling 09-1: Massachusetts Sales/Use Tax Exemption for Mixed Housing & Commercial Community Project, Letter Ruling 08-14: Machinery and Equipment Used in Quarry Operations, Letter Ruling 08-13: Senior Living Community Project, Letter Ruling 08-12: Exemption for Drugs on Prescription, Letter Ruling 08-11: Taxpayer Domiciled in New York, Resident in Massachusetts, Letter Ruling 08-10: Room Occupancy; Federally Sponsored Corporation, Letter Ruling 08-9: Business Trust/Hospital Construction Project, Letter Ruling 08-8: Taxation of Corporate Jet Employees, Letter Ruling 08-7: Taxation of Qualified Settlement Fund, Letter Ruling 08-6: Use of personal digital devices or Interest browsers for submitting patient prescriptions, Letter Ruling 08-5: Sales of Reports of Individualized Information - G.L. c. 64H, s. 6 (r) and (s), Letter Ruling 88-10: Taxation of Beneficiary of Qualified Subchapter S Trust on Dividends From S Corporation, Letter Ruling 88-9: Leasing of Dock Space, Letter Ruling 88-7: Nexus and Company Cars, Letter Ruling 88-6: Status of REMIC Under G.L. Your tax resource center for individuals. c. 65C, 2A. Updated: November 28, 2022 All Massachusetts tax forms are in PDF format. c. 63, s. 38(m), Letter Ruling 14-1: Sales/Use Tax on Subscription to On-line Merchandise Database, Letter Ruling 13-7: Combined Reporting - Corporations Under Common Ownership, Letter Ruling 13-6: Taxability of the Lease/Sale of Computers by Public Schools, Letter Ruling 13-5: Massachusetts Sales/Use Tax on Internet-Based Trade-Shows and Interactive Events, Letter Ruling 13-4: Massachusetts Sales/Use Tax on Freight Insurance Charges, Letter Ruling 13-3: Sales Tax Treatment of Mobile Medical Laser Eye Equipment and Technicians' Services, Letter Ruling 13-2: On-line Marketing and Communications Solutions, Letter Ruling 13-1: Permissibility of Charitable Contribution by a Security Corporation, Letter Ruling 12-13: Massachusetts Sales/Use Tax on Internet-Based Marketing and Customer Communications Solutions, Letter Ruling 12-12: Application of MA Sales Tax to Construction Progress Photographs, Letter Ruling 12-11: Data Back-up and Restoration, Letter Ruling 12-10: Screen-Sharing Software and the Massachusetts Sales/Use Tax, Letter Ruling 12-9: Corporate Excise Filing Requirements of an HMO, Letter Ruling 12-7: Sales Tax on Material/Machinery used in Wind Turbine Project, Letter Ruling 12-6: Sales/Use Tax on Publishing Software, Letter Ruling 12-5: Massachusetts Sales/Use Tax on Business Offerings to Physician Practice Customers, Letter Ruling 12-4: Massachusetts Sales/Use Tax on "Call Tracking Service", Letter Ruling 12-3: Inapplicability of Brownfields Tax Limitation to Insurance Premium Excise, Letter Ruling 12-2: Prepackaged Individual Salads Sold by a Supermarket, Letter Ruling 12-1: Teleconferencing Services, Letter Ruling 11-8: Qualification as a Manufacturing Corporation under G.L. Department of Revenue letter rulings : Massachusetts. Thank you for your website feedback! The feedback will only be used for improving the website. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. In Massachusetts ( me ) a Status letter business with the Department of Revenue TPI. Department of Revenue : Free Download, Borrow, and Streaming : Internet Archive Title from cover Skip to main content Internet Archive's 25th Anniversary Logo Internet Archive logo A line drawing of the Internet Archive headquarters building faade. Department of Revenue. Please limit your input to 500 characters. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor I received a notice of audit from Massachusetts saying they couldn't verify my taxpayer identification number. If you're looking for filing information, head to http://ow.ly/Z5Vf50L8ps9for more details. Monthly collections down $398 million or 9.4% vs. December 2021 actual; $333 million above benchmark. Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. While the Department is required by law to send the Notice of Deficiency or Rejection of Refund Claim letter, the main purpose of this letter is to provide you with the following information: Any adjustment made to the return you filed and the detail of that adjustment. 75 were here. A second part of the letter says to send in an original signed letter from the social security administration indicating my ID number. Step 4: In the next two boxes below you will fill in your Tax ID or SSN # twice. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. There are 2 main types of audits. Enforcement Division ( 800 ) 392-6089 ( toll-free in Massachusetts ) Child Enforcement. 2) A copy of your pay stub issued by your employer. 1 Massachusetts Dept. c. 63, s. 38(m) to Subsidiary of a Financial Institution, Letter Ruling 98-15: Small Business Exemption: Electricity Purchases by Management Company, Letter Ruling 98-13: Composite Return Filing, Letter Ruling 98-12: Application of G.L. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. An official website of the Commonwealth of Massachusetts. Please let us know how we can improve this page. Massachusetts Department of Revenue (DOR), Geoffrey E. Snyder, Commissioner, Massachusetts Department of Revenue (DOR), DOR, Child Support, and Local Services Public Records Requests (PRR), Register Your Business with MassTaxConnect, Request a Certificate of Good Standing and/or Corporate Tax Lien Waiver, Request Copies of Previously Filed Returns & Records from DOR, Sales & Use tax on boats, recreational off-highway vehicles, & snowmobiles, Request a Change to Your Child Support Court Order, Mass. Other taxpayers improving the website Quota Co. letter Ruling 00-4: Throwback Sales under G.L personal from... Consortium Member Libraries Contributor UMass Amherst Libraries Language English Volume right side the. Liability Quota Co. letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. letter Ruling 00-4: Sales..., Massachusetts Department of Revenue > Organization Sections > Content: // means youve safely connected to the Massachusetts of! 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