In DOR Updates
Pass-through entities (primarily including partnerships and S corporations), which are paying withholding taxes for their members, are required to file an annual pass-through entity withholding return on MassTaxConnect. There is no paper option for this filing.
March 31 is the due date for annual filers, however, this year it has been extended to April 2.
Some important considerations:
For more information, see the regulation on pass-through entity withholding.