What is the penalty for taxpayer non-compliance with the corporate Efile mandate?
A8. Please refer to TIR 04-30, Section F. Q9. How does Massachusetts determine if a return has been timely filed? A9. The return is considered timely filed if it is received by midnight on the due date. Q10. What would be required for proof of attempt to electronically file prior to due date? A10. Unless the failure to file and/or pay electronically is due to breakdown of the systems or equipment at the Massachusetts Department of Revenue, or other circumstances under which the Commissioner may exercise discretion to waive penalties, such as a copy of the log showing that a transmission was sent prior to the due date, the Department may assess late file and/or late payment penalties and interest. Q11. What is the turnaround deadline for tax practitioners and/or taxpayers to correct and resubmit a rejected Massachusetts return? A11. In order for the return to be considered timely, the resubmitted return must be received by the later of the due date of the return or five business days af
