Business bill payments require a payment number letter ID or payment voucher for processing which can be found on a DOR bill. All Massachusetts tax forms are in PDF format. Some features of this site may not work without it. 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. A lock icon ( c. 64H, s. 6 (e) and (f), Letter Ruling 88-4: Blood Diagnostic Products, Letter Ruling 88-3: Sales Promotion Package, Letter Ruling 88-2: Limited Partnership, Composite Return, Letter Ruling 88-1: Filing Requirements on Merger of a Domestic Corporation Into a Foreign Corporation, Letter Ruling 87-19: Corporate Trust Qualifying as Regulated Investment Company, Letter Ruling 87-18: Basis of Property Acquired From Decedent, Letter Ruling 87-17: Decedent's interest in marital trust on which inheritance taxes on future interests have been paid, Letter Ruling 87-16: Sale of Building Materials and Supplies in a Turnkey Project for a Local Housing Authority, Letter Ruling 87-15: Merger of State and Out-of-State bank; Taxable Year Reporting Requirements, Letter Ruling 87-14: Corporate Trust Qualifying as Regulated Investment Company - Capital Gains Dividends Paid To Shareholders, Letter Ruling 87-13: Individualized Patient Medication Schedules, Letter Ruling 87-12: Data Processing Services, Letter Ruling 87-11: Stock Savings bank; Conversion to Wholly-Owned Subsidiary of Bank Holding Company, Letter Ruling 87-10: Partnership, Credit to Partners for Taxes Paid Another Jurisdiction, Letter Ruling 87-9: Corporate Trust Alternative Apportionment, Letter Ruling 87-8: Treatment of Pension Plan; Contributions and Benefits, where Governmental Employer "Picked Up" Contributions under Code s. 414(h)(2), Letter Ruling 87-6: Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities, Letter Ruling 87-5: Distributions from Share Insurance Fund; Estimated Tax; Changes in Accounting Methods; Cooperative Banks, Letter Ruling 87-4: Reporting Requirements for IRA Custodians and Trustees, Letter Ruling 87-3: Sales of Real Estate held By Corporate Trust, Letter Ruling 87-1: Real Estate Mortgage Investment Conduit (REMIC), Letter Ruling 86-10: Nexus and Public Law 86-272: Solicitation of Sales Non-Resident Salesperson; Automobile Leased by Corporation, Letter Ruling 86-9: Sale-Leaseback of Equipment, Letter Ruling 86-7: Lodge With Dormitories and Private Rooms, Letter Ruling 86-6: Trust Income where Grantor is Owner, Letter Ruling 86-5: Rooms Rented to the Department of Public Welfare, Letter Ruling 86-4: Construction Equipment; Direct Payment Permit, Letter Ruling 86-3: Photograph Retouching, Letter Ruling 86-2: Allocation of Charges for Room, Meals and Recreational Facilities, Letter Ruling 86-1: Security Corporation: Annuities Used to Fund Deterred Compensation Obligations, Letter Ruling 85-70: Property Purchased for Use Outside MA, Letter Ruling 85-69: Repair and remodeling of Fur Garments, Letter Ruling 85-68: Wireless Alarm Systems, Letter Ruling 85-67: Propane Gas sold to Roofers and Welders, Letter Ruling 85-66: Medicine and Medical Devices over the Counter Drugs, Letter Ruling 85-65: Medical History Identification Cards, Letter Ruling 85-63: Reorganization from Corporation to Corporate Trust, Letter Ruling 85-62: IRA Capital Loss Deduction, Letter Ruling 85-61: Computer Access Charges, Letter Ruling 85-60: Drop Shipments, Sales to State and Federally Chartered Credit Unions, Letter Ruling 85-59: Medicine and Medical Devices Infusion Pumps, Letter Ruling 85-58: Newsletters, Advertising Space, Letter Ruling 85-57: Medicine and Medical Devices, Letter Ruling 85-55: Prefabricated Buildings; Sales to Federal Government Or Commonwealth; Sales for Resale, Letter Ruling 85-53: Vessels and Supplies Sold for Commercial Clam Digging Use, Letter Ruling 85-52: Severance Pay Related Employment Outside Massachusetts, Letter Ruling 85-51: Food Preparation Equipment Purchased by Restaurant, Letter Ruling 85-50: Dividends from Corporation Holding MA Muni Bonds, Letter Ruling 85-49: Employee Educational Assistance, Letter Ruling 85-48: Requirement to Make Estimated Tax Payments; Exceptions, Letter Ruling 85-47: Withholding Requirements for Dependent Care Assistance, Sick Pay and Distributions from Qualified Plans, Letter Ruling 85-46: Motor Vehicles Rented by Government Employees, Letter Ruling 85-45: Waste Treatment Chemicals, Letter Ruling 85-44: Dietary Supplements: Brewer's Yeast, Letter Ruling 85-43: Industrial Equipment and Motor Vehicles Sold by Out-of-State Vendor, Letter Ruling 85-41: Telecommunications Equipment, Letter Ruling 85-40: Photoprocessing Equipment; Industrial Plant, Defined; Vendor Registration, Letter Ruling 85-39: Property Purchased for Use in the Commonwealth; Portable Crushing Plant, Letter Ruling 85-38: Alimony and Child Support, Distinguished, Letter Ruling 85-37: Motor Vehicles, Defined: Drill Riggers; Casual and Isolated Sales, Letter Ruling 85-36: Life Insurance Company Excise: Capital Resource Company Act, Letter Ruling 85-34: Sales to 501(c)(3) Organizations, Letter Ruling 85-33: Medicine and Medical Devices: Patient Lifts, Letter Ruling 85-31: Reports Consisting of Personal or Individual Information, Letter Ruling 85-30: Installment Sale: Income Reported in the Year of Sale, Losses on Default, Letter Ruling 85-29: Rental Deduction for Married Couples, Letter Ruling 85-28: U.S. Foreign Service Contributory Annuity, Letter Ruling 85-27: Lease and Installment Sale, Distinguished, Letter Ruling 85-26: Holding Period for Long-Term Capital Gain, Letter Ruling 85-24: Tanning Booths; Franchise Agreements, Letter Ruling 85-23: Security Corporation: Venture Capital Business; Apportionment, Letter Ruling 85-22: Trustee in Bankruptcy: Escrow Accounts, Letter Ruling 85-21: Medicine and Medical Devices: Nocturnal Enuresis Unit, Letter Ruling 85-20: Meals Sold to Government Agencies and 501(c)(3) Organizations, Letter Ruling 85-17: Food Products, Defined: Dietary Aids, Letter Ruling 85-15: Non-Resident Performing Artists and Theater Companies, Letter Ruling 85-14: Tax Sheltered Annuity; Salary Reduction Agreement, Letter Ruling 85-13: Sales Tax Treatment of Commercial Artwork, Letter Ruling 85-12: New York State Contributory Pension; Earned Income and Unemployment Compensation, Distinguished, Letter Ruling 85-11: Telecommunications Equipment, Letter Ruling 85-10: Parties to Leasing Arrangements; Fuel Tax Reporting Requirements, Letter Ruling 85-9: Late Charges; Video Rentals; Membership Fees, Letter Ruling 85-7: Paper Purchased by Law Firm, Letter Ruling 85-6: Recycled Waste Products, Letter Ruling 85-5: Filing Requirements of Limited Partnership, Letter Ruling 85-4: Transfer of Appreciated Securities to Pooled Income Fund, Letter Ruling 85-3: Reorganization of Corporation to Corporate Trust, Letter Ruling 85-2: Meals Purchased by 501(c)(3) Organization, Letter Ruling 84-109: Reporting Requirements for IRA Trustee and Custodians, Letter Ruling 84-107: Reciprocal Agreements for Resident Tax Withholding; Excessive Exemptions, Letter Ruling 84-106: Credit for Taxes Due Other States; City Income Taxes, Distinguished, Letter Ruling 84-105: Individual and Corporate Non-Resident Limited Partners, Letter Ruling 84-104: Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272, Letter Ruling 84-103: Alcoholic Beverages Sold by Veterans' Organization, Letter Ruling 84-102: Sales of Corporate Assets, Letter Ruling 84-101: Homeowners Association, Letter Ruling 84-100: ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax, Letter Ruling 84-99: Non-Massachusetts Testamentary Trust with Resident Beneficiary, Letter Ruling 84-98: Commercial Annuities, Withholding, Letter Ruling 84-97: Contributions to a Keogh Plan; Lump-Sum Distribution to a Non-Resident, Letter Ruling 84-96: License Reporting Requirements under G.L. The taxpayer should include information and documents for the IRS to review when considering the dispute. WebMassachusetts 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. It may not be relied upon by other taxpayers. 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. WebDepartment of Revenue; Letter Rulings; View Item; JavaScript is disabled for your browser. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. You can even update your personal or business address online. If the communication is legitimate, we will have records to confirm this correspondence. This page is located more than 3 levels deep within a topic. Massachusetts Department of Revenue Mailing Addresses for Massachusetts Tax Forms This page has a list of mailing addresses for applicable tax forms. Share sensitive information only on official, secure websites. 64H, s. 6(m), Letter Ruling 91-4: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally Chartered Out-of-State Credit Union, Letter Ruling 91-3: Security Corporation Holding Beneficial Interests of a Business Trust, Letter Ruling 91-2: Classification of a Delaware Business Trust as a Foreign Corporation for Massachusetts Tax Purposes, and Nexus, Letter Ruling 91-1: Filing Requirements of an Insurance Company that Redomesticates to Massachusetts During the Taxable Year, Letter Ruling 90-5: Manufacturing Classification of Cogeneration Plant, Letter Ruling 90-4: Sales Taxation of Wigs, Letter Ruling 90-3: Sales Tax Exemption - Magazine, Letter Ruling 90-2: Sales Tax on Television Commercial Encoding and Monitoring Activities, Letter Ruling 90-1: Deeds Excise Applied to Limited Equity Residential Cooperatives, Letter Ruling 89-11: Deliveries To Out-of-State Purchasers, Letter Ruling 89-10: Limited Partnership Interest, Letter Ruling 89-9: Authority Certificates of Participation, 1988 Series, Letter Ruling 89-8: Mutual Holding Companies, Letter Ruling 89-7: Chemicals Used In Photoprocessing, Letter Ruling 89-6: IRC s. 501 Corporation May Not Be Manufacturing or R&D Corporation, Letter Ruling 89-5: Liquidation of RIC Organized as a Corporate Trust, Letter Ruling 89-4: Bank Excise Requires Same Method of Accounting for Massachusetts as Federal, Letter Ruling 89-3: Sale of Videotaped Animation and Purchase of Production Equipment, Letter Ruling 89-2: Security Corporations and Installment Obligations, Letter Ruling 89-1: Military Retirement Benefits, Letter Ruling 88-14: Computer Software Sales, Letter Ruling 88-13: Bank Holding Company Qualifying for Security Corporation Status, Letter Ruling 88-12: Adoption Expenses Qualifying for Exemption Under G.L. At this time, DOR does not intend to update the Income Tax Withholding Table (Circular M) to reflect the surtax. Your tax resource center for individuals. Guide to the Department of Revenue: Your Taxpayer Bill of Rights Learn about the Audit process Learn about the Collections process Amend a Massachusetts Individual or Business Tax Return Tax Appeals and Abatements Office of the Taxpayer Advocate. The population of the city proper is 692,600, [375] and Greater Boston, with a population of 4,873,019, is the 11th largest metropolitan area in the nation. If you need assistance, please contact the Massachusetts Department of Revenue. Massachusetts Department of Revenue Bureau of Desk Audit Exempt Organization Unit 200 Arlington Street Chelsea, MA 02150 Collapse all. Visit How to Translate a Website, Webpage, or Document into the Language WebSubmit this form to your local assessor with a copy of the IRS exemption letter. Get details on letters about the 2021 advance Child Tax Credit payments: Letters 6416 and 6416-A. Please let us know how we can improve this 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. Translation Help. To translate a PDF or webpage's language, visit DOR's translation page. If you do not have a bill, call DOR at: (617) 887-6367 or (800) 392-6089. WebUnder Massachusetts law, DOR has the right to ask an individual to provide his or her Social Security number on a Massachusetts tax return. Your notice or letter will explain the reason for the contact and give you instructions on how to handle the issue. DOR does not charge a fee to obtain Certificate of Good Standing. Tax Department: Contact Center hours are 9 a.m. 4 p.m., Monday through Friday. 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.
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Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. Letter 6417. 
Processing of a paper application can take 4 to 6 weeks. With income tax fraud and identity theft on the rise, the Department of Revenue is committed to safeguarding taxpayer dollars by increasing security measures. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. You skipped the table of contents section. If you disagree with the amount that the Department of Revenue Child Support Enforcement Division (DOR/CSE) says you owe, you can ask for an Administrative Review. Massachusetts Department of Revenue. Contact the Problem Resolution office at (617) 626-3833 or email prohelp@dor.state.ma.us. Estate tax forms and instructions Form M-706 Massachusetts Estate Tax Return and Monthly collections down $10 million or -0.2% vs. March 2022 actual; $228 million above benchmark. 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. Please do not include personal or contact information. Page updated: August 6, 2021. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. ) or https:// means youve safely connected to the official website. [376] Other cities with a population over 100,000 include Worcester, Springfield, Lowell, and Cambridge.
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