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  • 3 Jun 2020 12:02 PM | MaSEA Staff (Administrator)

    As part of a nationwide unemployment benefits fraud scheme, criminal enterprises are using stolen personal information to try to fraudulently file unemployment claims. Criminal enterprises in possession of stolen personal information from earlier national data breaches have been attempting to file large amounts of illegitimate unemployment claims through the Massachusetts Department of Unemployment Assistance (DUA) system. If you believe someone is using your clients identity to falsely claim unemployment benefits, learn how to report the fraud and what to do to protect yourself. Report unemployment benefits fraud.

  • 3 Jun 2020 12:00 PM | MaSEA Staff (Administrator)

    IRS News Release 2020-107 announced an electronic filing option for amended 1040 and 1040-SR filers beginning with the 2019 tax season. The most recent 1040-X form and 1040-X instructions with a revision date of January 2020 make no mention of e-filing an amended 2019 return and the news release makes no commitment about when the e-filing option becomes available. Once the IRS is ready, we still need our software to support it. In the meantime, anyone paper filing an amended return for any year can call the Amended Return Update line at 866-464-2050.

  • 3 Jun 2020 11:59 AM | MaSEA Staff (Administrator)

    If anyone is interested in nominating a fellow colleague for either of the 9 Annual NAEA Awards please contact marilyn@brodeurtax.com. The Deadline is June 30, 2020 as of right now but may be extended since the National Conference has been changed. Updated applications are being revised and will be available soon. Click here to see a list of the available awards.

  • 6 May 2020 10:22 AM | MaSEA Staff (Administrator)

    IRS Form 1099-NEC compensation is now exempt from paid family and medical leave [PFML] contributions, according to a recent email from the Massachusetts Department of Revenue. You can view all of the information below. 

    As you may know, the IRS now requires non-employee compensation paid to individuals on or after January 1, 2020 to be reported on IRS Form 1099-NEC. Previously, non-employee compensation was reported on Form 1099-MISC, box 7.
    PFML contributions are required with respect to certain payments to individuals reported on IRS Form 1099-MISC. The Department of Family and Medical Leave [DFML] has determined that employers who employ individuals whose compensation as of January 1, 2020 will now be reported on IRS Form 1099-NEC are no longer required to make contributions on behalf of these individuals. While contributions are not required, the individuals may choose to 
    opt in to the PFML program.
    Refunds of contributions already made with respect to IRS Form 1099-NEC compensation
    Employers who made contributions on behalf of individuals whose compensation as of January 1, 2020 will be reported on IRS Form 1099-NEC, should now file amendments to the original PFML returns reporting such contributions. An amended return should be filed excluding any contributions that were made with respect to IRS Form 1099-NEC compensation. The amended filing will automatically trigger an overpayment and result in a refund to the filer of the return. Please note that contributions made between October 1, 2019 and December 31, 2019 on behalf of individuals whose compensation was reported on Form 1099-MISC are not eligible to be refunded.
    How to amend your filings to exclude contributions made for IRS Form 1099-NEC compensation from January 1, 2020 through 
    MassTaxConnect. You have two choices.
    Amend your return by importing an Excel file:

    1. Log in to your MassTaxConnect account
    2. Choose your Paid Family Medical Leave account
    3. Choose the  period to be amended
    4. Under the I  Want To section choose File or amend a return
    5. Under the I Want To section choose Amend Return
    6. Choose Import From Excel 
    7. Choose Import
    8. Choose File from the Select a file to import window and choose the file to import.
    9. Once the file is has downloaded, choose Ok and provide a reason for amending the return
    10. Choose Next then Submit on the bottom right of the page where you will receive a Return Confirmation Number for your submission
    11. At the bottom of the confirmation page, you will have an option to make a payment if necessary or to print the confirmation page.

    Manually entering data (No excel file):

    1. Log in to your MassTaxConnect account
    2. Find your Paid Family Medical Leave Account
    3. Choose the period to be amended
    4. Under the I  Want To section Choose File or amend a return
    5. Under the I Want To section Choose Amend Return 
    6. Enter the information to be corrected then Choose Next and provide a reason for amending the return on the following page
    7. Choose Next
    8. Confirm that the information is correct from the Return Summary page then chooseSubmit on the bottom right of the page where you will receive a Return Confirmation Number for your submission
    9. At the bottom of the confirmation page, you will have an option to make a payment, if necessary, or to print the confirmation page.

  • 28 Apr 2020 6:28 PM | MaSEA Staff (Administrator)

    Under M.G.L. c. 62, § 5A(a), income of a non-resident derived from a trade or business, including any employment, carried on in the commonwealth is sourced to Massachusetts. Pursuant to this rule, all compensation received for personal services performed by a non-resident who, immediately prior to the Massachusetts COVID-19 state of emergency, was an employee engaged in performing such services in Massachusetts, and who during such emergency is performing such services from a location outside Massachusetts due solely to the Massachusetts COVID-19 state of emergency, will continue to be treated as Massachusetts source income subject to personal income tax under M.G.L. c. 62, § 5A and personal income tax withholding pursuant to M.G.L. c. 62B, § 2.

  • 28 Apr 2020 6:27 PM | MaSEA Staff (Administrator)

    New MA DOR Commissioner Geoff Snyder released the PFML, workforce development and MA income tax consequences of COVID home based employees. MA DOR TIR 20-5 details the tax treatment of working from home as a MA resident for an out of state company and working at home as a MA non-resident for a MA based company. Basically, everything continues as it was before the COVID outbreak.

  • 28 Apr 2020 6:26 PM | MaSEA Staff (Administrator)

    The Mass Law Reform Institute has posted a great one stop shop for stimulus payment updates on The Mass Legal Aid webpage. Consider bookmarking masslegalhelp.org/covid-19/stimulus-payment as a value resource that can provide guidance to taxpayers.

  • 21 Apr 2020 12:52 PM | MaSEA Staff (Administrator)

    The IRS published News Release IR-2020-76 late Monday night that Wednesday April 22 is the deadline for direct deposit social security recipients to complete the extra step that adds dependent children to their stimulus payment. Those receiving the $1,200 stimulus impact payment may receive and additional $500 for each qualifying dependent child. Head of Household citizens will receive a $1,800 payment with an additional $500 for each qualifying dependent child. The qualifying dependent child is a under age 17 with a social security number.

    At IRS.gov, non-filers may register using the Non-Filers: Enter Payment Info link. Once an economic stimulus payment has been issued, additional funds are not available until a 2020 tax return is filed. Non-filers with no direct deposit social security benefits may continue to register at IRS.gov.

  • 21 Apr 2020 12:51 PM | MaSEA Staff (Administrator)

    The IRS has created a Coronavirus Tax relief and Economic Impact Payments page to help answer any underlying questions taxpayers and tax professionals may have. You can click here to access the page.

  • 21 Apr 2020 12:50 PM | MaSEA Staff (Administrator)

    About sixty million stimulus payments were made this week. House Ways and Means Chair Richard Neal of Massachusetts laid out the expected timeline for Economic Stimulus Payments. The first wave was issued to tax filers who included personal direct deposit information on their return. A second wave of direct deposits will be attempted at the end of the month. The targeted group in the second wave is the non-filers whose direct deposit information is on record with the US Treasury, primarily Social Security benefits recipients.

    The third phase is gradually released. IRS will begin to issue paper checks beginning in May at the rate of five million checks per week to what it assumes are the remaining 110 million taxpayers. The first round of checks will go to the lowest AGI taxpayers. The last issuance will ripple at the end of September. Included in this third segment are the 21 million rapid anticipation refund filers. These are taxpayers who buy a bank account or fixed amount debit card from the tax preparer to receive a portion of their annual refund. Economic Stimulus payments will not be made on a RAL account or debit card. (The Mef schematics include a RAL indicator.)

    Not included in the automated stimulus give-away are non-filers who do not receive social security benefits by direct deposits and do not file tax returns. By mid-May, the IRS will post on its website a secure portal that will allow citizens to register, update direct deposit information and check on their stimulus status.

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