1120 Massachusetts electronic filing information

State contact information

If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.
Department of Revenue
P.O. Box 7013, Boston, MA 02204
Phone
: 617.887.6367

State electronic filing details

Grace period
5 days
E-filing mandate
Yes if total revenues are $100,000 or more. Extension requests are mandated when payment is $5,000 or more.
Accepts state-only filings
Yes
Return types accepted
C Corporation
S Corporation
Consolidated/Combined
Short-year
Amended
Composite
Extension
Estimate Payments (filed with return)
Entity Level Tax
Security Corporation
Return types not accepted
Homeowner association returns filed on Form 3M
Annual reports
Direct deposit of refunds
No
Accepted forms of payment
Direct debit (EFW)
Electronic funds transfer (EFT)
Signature requirements
ERO retains signed M-8453C for 3 years
Supports PDF attachments
Yes
Tax year(s) supported for e-filing
Current tax year and two prior tax years
Special considerations

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