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REMINDER: Deadline is April 1, 2016
For Corporations or Business Entities Taxable as Corporations to Certify Tax Status to Qualify for Local Personal Property Tax Exemptions
What is the benefit?
The Department of Revenue (DOR) requires any corporation or business entity that is taxable as a corporation to certify their tax status annually, by April 1. Certification is required to qualify entities classified as corporations for federal and state tax purposes for various property tax exemptions. These entities will then be included in the Corporations Book.
The annual Corporations Book is used by local assessors to determine which businesses qualify for various property tax exemptions. A corporation that does not complete the online application by April 1 may be omitted from the Corporations Book and may not receive personal property tax exemptions to which it would otherwise be entitled.
No need to log in, just click on "I Want To" and go to Submit Annual Certification of Entity Tax Status,the online application. You will find FAQs under "Quick Links" at the MassTaxConnect homepage. Once the application is completed, you will receive a reply from MassTaxConnect with a Certification Confirmation Code and a Certification Confirmation Number.
The Certification Confirmation Code is used to review your request from the MassTaxConnect landing page when you click on "Find a Request" at the bottom. Enter the email address you used when completing the application and theCertification Confirmation Code provided in the reply. You will report the Certification Confirmation Number in Section 1-D of your personal property return filed with the assessors of the city or town in which the property is located.
What entities are not required to complete the certification process?
The following entities are not required to file:
1. Entities that do not own real or personal property in Massachusetts as of January 1
2. Non-profit corporations
3. Sole-proprietors
Please note that for security purposes you may have to exit MassTaxConnect and close all windows to the application before reentering to check another screen.
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