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Massachusetts Pass-Through Entity Tax Links:

Massachusetts Department of Revenue Handles compliance with the tax, child support and municipal finance laws of Massachusetts.
FAQ: Massachusetts Trustee Taxes NOTE: This link will lead you to a "TaxTalk" topic for the prior year (2001). Current year information is unavailable due to delays by the Massachusetts Department of Revenue. Email to inquire about when the TaxTalk resource for 2002 will be available.
Limited Liability Companies and Limited Liability Partnerships (MA) Massachusetts Income Tax Classification of Limited Liability Companies and Limited Liability Partnerships.
Massachusetts Judicial Info Massachusetts judicial contact info, profiles, press releases, court opinions, and other useful information.
Massachusetts Legislative Info The General Court of the Commonwealth of Massachusetts is one of the oldest institutions in the United States hearing bills and passing laws.
Massachusetts Statutes Massachusetts General Laws.
Massachusetts Tax Forms Search for a form by category or via the alphanumeric Online Forms Index.
Massachusetts Tax Rulings and Regulations Documents that explain Massachusetts tax laws and related court decisions, clarify the Department's position on tax issues, and detail certain Departmental procedures.
Partnerships (MA) If the partnership has a usual place of business in Massachusetts, or receives federal gross income of more than $100 during the taxable year it must annually report the partnership's income to the Department of Revenue on Form 3, Partnership Return of Income.

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