MA amended return?

[joanmcq]

I'm amending a client's fed & NY return, but the MA return has only rental losses on it.  Do I file the MA CA-6 if there is no change in MA tax?  There aren't any instructions for this form and from reading it, it doesn't look like I need to file it.  But I want to make sure!

[FDNY]

When in a similar situation as yours I filed a CA-6 (I hate that form), although according to MA's AP 605.1 it says to file form CA-6 to increase or decrease previously reported tax; or increase or decrease tax as per federal or state changes AND to make amendments that have no net effect on tax.

So the way I read it, looks like it is only in federal or state change circumstances where no net effect is required as they didn't separate no net effect with a semi colon.  Pretty bad when you have to dissect every punctuation point.

What say Catherine?  Always good to get an opinion from a native, I'm a transplant with a non native accent.  I need some cawffee this morning.

 

[joanmcq]

Morning?  I haven't been to bed yet!

[FDNY]

24 minutes ago, joanmcq said:

Morning?  I haven't been to bed yet!

We're on opposite schedules.   If we were in business together we would have a 24 hour tax practice with large deductions for electricity.

[Catherine]

I tend to file.  One of the triggers is "federal or other state change" and they DO share information.  Without a CA-6 (and I also DETEST that form) having been filed you are almost certain to get a nastygram from MassDOR.  File it, making sure to append the federal changes, put in the explanation that there is NO change to MA tax.

Another important bit on the CA-6 is ALWAYS, ALWAYS, to check the box requesting a statutory hearing.  That way, if MA pulls some bone-headed stunt, you have an opportunity to protest it.  Without checking that box, if some bonehead mis-enters information and sends a demand for $1,000 additional tax, you will have ZERO chance to protest.  (They are more likely to pull that kind of stunt with no CA-6, one reason to be sure to file it.)  I have rarely had to request a hearing -- but without checking the box you are poop outta luck.

[joanmcq]

Thank you Catherine!  Very good information to know. I've got three years to amend.....assistant is proforma-ing 2013 as I type this.  At least now I can send him 2012.