Form Ma Nrcr Instructions - Nonresident Composite Return Instructions (Page 3 of 3) in pdf

Penalty for late payment

Paid preparer authorization

The penalty for late payment is 1% of the tax due per month (or fraction

If you want to allow the Massachusetts Department of Revenue (DOR) to

thereof), up to a maximum of 25%.

discuss your tax return with the paid preparer who signed it, fill in the “Yes”

oval in the signature area of the return. This authorization applies only to

Penalty for failure to file

the individual whose signature appears in the “paid preparer” section of

The penalty for failure to file a tax return by the due date is 1% of the

your return. It does not apply to the firm, if any, shown in that section.

tax due per month (or fraction thereof), up to a maximum of 25%. If you

If you fill in the “Yes” box, you are authorizing DOR to call the paid pre-

were required to file a tax return for income received in any prior year

parer to answer any questions that may arise during the processing of

and you did not file, you must file for that prior year.

your return. You are also authorizing the paid preparer to:

Line 25. Underpayment of estimated tax;

• give DOR any information that is missing from your return;

addition for underpayment of estimated taxes

• call DOR for information about the processing of your return or the

You will generally be subject to this addition to tax if you did not make

status of your refund or payment(s); and

estimated tax payments equal to 80% of this year’s total tax liability or

100% of last year’s total tax liability, and the 2013 tax due for all mem-

• respond to certain DOR notices that you have shared with the pre-

bers after credits is greater than $400. If you failed to meet this require-

parer about math errors, offsets and return preparation. The notices will

ment, you must use Massachusetts Form M-2210 to calculate the

not be sent to the preparer.

amount you must add to line 25.

You are not authorizing the paid preparer to receive any refund, bind

Most filers that qualify for an exception had either a tax due of $400 or

you to anything (including any additional tax liability), or otherwise rep-

less or estimated payments equal to their tax liability for the previous

resent you before DOR. If you want to expand the paid preparer’s

year. If you qualify for an exception, check the box marked “Exception”

authorization, see Form M-2848, Power of Attorney and Declaration of

on line 25.

Representative.

The authorization cannot be revoked. However, the authorization will

Sign here

automatically end no later than the due date (without regard to exten-

Complete the Form M-8453 CR signature document and retain in your

sions) for filing your 2016 tax return. This is generally April 2019.

files. Enter your electronic signature as the designated filing agent.

Paid preparer must sign the return

Generally, anyone you pay to prepare your return must sign it in the

space provided. Tax return preparers are authorized to sign the return

by means of a computer software program, which must include either

a facsimile or printed name of the preparer. Preparers are personally

responsible for affixing their signatures to returns. Preparers must also

provide their Social Security Number (SSN) or Preparer Tax Identification

Number (PTIN) and Employer Identification Number (EIN) in the spaces

provided. The preparer must give you a copy of the return for your

records. Someone who prepares your return but does not charge you

should not sign your return.

Form Ma Nrcr Instructions - Nonresident Composite Return Instructions Page 3

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