Instructions For Form 1 - Massachusetts Resident Income Tax - 2006 Page 3
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34Would You Like to Throw This Form Away?
3
You Can If You E-File!
status of your refund and perform other actions. If you did not get this
booklet in the mail and do not have a PIN, you will need the amount of
your requested refund or tax due from your 2005 Massachusetts tax
What Is E-File?
return to access these systems. If you are a first-time filer, you will still
E-File is filing your state personal income tax return electronically through
be able to access these systems without a PIN.
one of three methods offered by the Massachusetts Department of Rev-
Why Should You E-File?
enue (DOR). Last year, more than one million taxpayers electronically
filed their state income tax returns in the Commonwealth. On average,
◗ Less stress. If you E-File you will not have to worry about math errors,
they received their refunds in three days.
missing schedules or other common mistakes which could delay your
refund or cause other problems that take time to resolve. And E-File is
Telefile
safe. Plus, you will receive immediate confirmation that serves as proof
Telefile allows eligible taxpayers to E-File by telephone. Millions
you filed.
of taxpayers have used Telefile, completing their calls in
◗ Fast refunds. Whether you E-File in January or mid-April, you will
minutes. It’s free and available 24 hours a day, 7 days a
receive your refund, on average, in three days. You also have the option
week. Call (617) 660-2006 or (413) 827-7100 to see if you qualify. The
of having your refund deposited directly into your bank account. (Some
Telefile worksheet and instructions can be found in your Form 1 instruc-
commercial tax preparation products may not offer direct deposit.)
tion booklet.
◗ Easy to use. Whether you call or click to file your return, or have your
Paid Preparer
preparer E-File for you, the E-File system walks you through it step by
step, and does the calculations for you.
Millions of taxpayers have had their returns electronically filed
◗ Convenient payment options. If you have a tax due, you can file now
through DOR-approved tax preparers. If your tax preparer does
and pay later (by April 17, 2007) through Web Services for Income at
not offer E-File, ask him or her to give it a try!
or by Electronic Funds Withdrawal, credit or check
Note: For tax years beginning on or after January 1, 2005, income tax
card. You can also file now and pay later using Form PV, Massachusetts
return preparers who completed 100 or more original Massachusetts
Income Tax Payment Voucher (by April 17, 2007). Form PV is attached
Forms 1 and 1-NR/PY, including those E-Filed, during the previous cal-
to the back of the envelope found in this booklet. If you choose to pay
endar year are required to use electronic means to file all personal in-
by check, be sure to include Form PV to ensure proper crediting of
come tax returns, unless the taxpayer specifically directs that the filing
your account.
be on paper and signs Form EFO, Personal Income Tax Declaration of
Paper Filing.
Automatic Extension Granted if 100% Tax Due is Paid
If you prefer to file using paper, your preparer must use a DOR-approved
by Tax Return Due Date
tax preparation software package that supports 2-Dimensional (2-D)
If line 3 of the worksheet below is “0” and 100% of the tax due for 2006
barcodes. Visit for a list of approved preparers.
has been paid through:
Be sure to use the proper address when mailing your 2-D barcoded
◗ withholding;
return. Refund/no tax due: Massachusetts Department of Revenue,
◗ timely estimated payments of tax;
PO Box 7001, Boston, MA 02204-7001. Payment: Massachusetts
Department of Revenue, PO Box 7002, Boston, MA 02204-7002.
◗ credits from your 2006 return; and
◗ a refund from the prior tax year applied to the next year’s tax liability,
Commercial Tax Preparation Software
you are no longer required to file Form M-4868, Application for Automatic
You can also E-File using DOR-approved commercial tax filing web-
Extension of Time to File Massachusetts Income Tax Return. However, if
sites or software products or you may be eligible to file your return
you do choose to file Form M-4868 in this instance, you must do so elec-
electronically for free through the Massachusetts Free File Alliance. Visit
tronically, either by telephone or via DOR’s website. See TIR 06-21 for
for a complete listing of approved websites and
more information.
products. If you prefer to file using a paper copy, you must use a prod-
uct that incorporates 2-D barcodes into their software. This will expedite
Also, if you owe no tax or you are making a payment of $5,000 or more,
the processing of your return. If your software-generated return does
you are required to file your extension by telephone or via the web. If you
not print with a 2-D barcode in the upper right hand corner of all pages,
are making a payment of less than $5,000, you also have the option of
you may have a problem with your printer. To avoid penalties or having
filing your extension electronically. If there is a tax due with your exten-
your return rejected, contact your software vendor for instructions on
sion, payment can be made through Electronic Funds Withdrawal.
how to print the 2-D barcode.
Call (617) 660-2222 to file your extension by telephone or visit www.
Be sure to use the proper address when mailing your 2-D barcoded
mass.gov/dor to file via the Web or to obtain Form M-4868.
return. Refund/no tax due: Massachusetts Department of Revenue,
PO Box 7001, Boston, MA 02204-7001. Payment: Massachusetts
Extension Worksheet
Department of Revenue, PO Box 7002, Boston, MA 02204-7002.
1. Enter amount from Form 1, line 31 . . . . . . . . . . . . . .
2. Enter the total of Form 1, lines 35 through 39 . . . . .
Personal Identification Number (PIN)
3. Amount due. Subtract line 2 from line 1, not less
If you received this booklet in the mail, be sure to retain the PIN printed
than “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
on the back cover. You will need it to Telefile and to access the Depart-
ment’s telephone and Web-based systems that allow you to check the
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