MA Unemployment

[Lynn EA USTCP in Louisiana]

Cross posting re MA Unemployment

New client - moved to LA from MA in June 2011. In reviewing their 2011 self-prepared federal, MA, and LA tax returns (in preparation for amending - omitted W2), it appears the taxpayers did not report on their MA return the MA unemployment received. My review of the MA DOR website leads me to conclude that unemployment IS TAXABLE to MA.

I have added MA Form CA-6 to the return, as amended. It appears that the 'amended' MA return is just like a 'new' return; I do not see a box to check to state it is amended, other than including the form CA-6.

Please confirm, or correct my understanding, and if I am missing something.

.

Thank you,

Lynn

[Guest Taxed]

Lynn, MA does not have your typical X form. the CA6 is a funny form as you have noticed. What I do is prepare the amended MA return (Form 1) write AMENDED on top and then on CA 6 show the line # the old amount and new amount and at the bottom the increased taxes that you are now paying. All that goes to the address on the CA 6 form NOt the Form 1 address.

[Catherine]

On *every* Mass amended return (CA-6) you should check the box requesting a statutory hearing! Else if THEY make a mistake processing, your client is stuck with whatever results they come up with.

[Guest Taxed]

Catherine is correct about the statutory hearing box. So far I never had to bump up against that.

[Catherine]

I've only had to once or twice -- both times when MassDOR mucked up processing an amended return. Each time a letter fixed it BUT we had to request the statutory hearing. The letter that accompanied the hearing request settled the matter...

A CPA who worked for MassDOR for many years recommended this years ago in a CPE class and that one tidbit was worth the price of admission that day.