ELECTRONIC FILING REQUIRED: The Commissioner of Revenue has mandated that all corporations with more than $100,000 in gross income transmit all tax returns and tax payments for years ending on or after December 31, 2004 by electronic means.  Therefore, all corporate tax returns and tax payments will be transmitted electronically by our firm after the tax returns have been reviewed and approved by a corporate officer.  Based on our previous experience with electronic filing, we expect the transition to e-filing corporate returns to be a seamless process.

REGISTERED AGENT AND OFFICE: All Massachusetts corporations are now required to have a Registered Agent and Office in Massachusetts.  You should have received a postcard from the Secretary of the Commonwealth indicating your company id and pin.  If you have not done so already, please file your appointment of registered agent by visiting the website at www.sec.state.ma.us/cor and selecting “File on-line.” 

ANNUAL REPORT:  We encourage all corporate officers to file their Annual Report on-line using the Secretary of the Commonwealth website above.  Please let us know if you require assistance.