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Check the Box
For tax years beginning on or after January 1, 2009 Massachusetts has adopted the federal entity classification rules, the so-called “check-the-box” rules. As a result of adopting these rules Massachusetts has eliminated the separate tax treatment of corporate trusts. All entities that were formerly subject to tax as corporate trusts and were in existence on or after July 3, 2008 as corporate trusts must report to the Commissioner their accumulated tax free earnings and profits (E&P), using this application.
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