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Partnerships over the thresholds explained below must submit all Forms 3 and Schedules 3K-1 to the Department by electronic means.
Use this worksheet to determine whether the partnership meets the electronic filing mandate.
The heading "What is Massachusetts Gross Income" on page 4 of the instructions addresses the definition of income for tax purposes and does not refer to the electronic filing mandate.
Partnerships that meet any of the following criteria must file electronically:
  1. Partnership filed electronically last year;
  2. 25 or more partners;
  3. $50,000 or more in gross income;
  4. $50,000 or more in ordinary loss from trade or business activities;
  5. $100,000 or more received from the sale of stock and securities; or
  6. $100,000 or more in losses from the sale of stock and securities
A partnership that is below the thresholds may also choose to file electronically.
1. Does the partnership have 25 or more partners?
Enter number of partners.
If 25 or greater, stop worksheet here and file electronically. If not, continue with worksheet.
2. Does the partnership have $50,000 or more in gross income?
Combine the following lines (if applicable) from the partnership's federal return; if the sum is $50,000 or more, the partnership must file electronically.
* Note: If the amount on the federal return is negative enter zero.
Trade or business
Gross receipts or sales (Form 1065, line 1a)
*Ordinary income (Form 1065, line 4)
*Net farm profit (Form 1065, line 5)
*Other income (Form 1065, line 7)
Sale of business property
*Sale or exchange of property (Form 4797, line 9)
*Ordinary gain or loss (Form 4797, line 18b)
Gain from disposition of property (Form 4797, line32)
Rental
Total gross rents (Form 8825, line 17)
*Other gross rental income (loss)(Schedule K, line 3)
Interest
Schedule K, line 5
Dividends
Schedule K, line 6a
Royalties
Schedule K, line 7
Sale of Collectibles
*Schedule K, line 9b
Other income or Loss
*Schedule K, line 11
Total
Enter total, if positive, in line 1 of Form 3. If total is $50,000 or greater, stop worksheet here and file electronically.
If total is less than $50,000, continue with worksheet.
3. Does the partnership have $50,000 or more in ordinary loss from trade or business activities?
Enter amount on Form 1065, line 22 if the amount is negative
If loss is $50,000 or greater, stop worksheet here and file electronically.
If loss is less than $50,000, continue with worksheet.
4. Does the partnership have $100,000 or more from the sale of stock and securities (Gain or Loss)?
Schedule K, line 8
Schedule K, line 9a
Total (sum of lines 8 and 9a)
If the receipts or losses are $100,000 or greater, the partnership must file electronically.
If not, partnership may file paper return.
Keep this worksheet with your records.
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