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| | TIR 04-30; Revised Electronic Filing Requirements |
 | | The Department of Revenue announced in TIR 03-11 the requirement that, as of January 1, 2005, partnerships at or over the partnership E-file income threshold or loss threshold, or with 25 or more partners, must submit all Forms 3 and Schedules 3K-1 to the Department by electronic means. |
 | | TIR 03-11 required that, as of January 1, 2004, all paper Forms 1 (resident personal income tax returns), Forms 1-NR/PY (nonresident/part-year resident personal income tax returns), and supporting Massachusetts schedules that are produced by tax preparation software programs must contain two-dimensional (2D) bar coding and fixed-position text. |
 | | TIR 03-11 required that all cigarette stampers appointed by the Commissioner to purchase and affix cigarette excise stamps must, pursuant to c. |
| www.dor.state.ma.us /rul_reg/tir/TIR_04_30.htm (3577 words) |
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