Important Updates from the MA DOR:

Meals Tax Reporting & Pass-through Entities (PTEs) Excise Tax


The MA Department of Revenue (DOR) issued the following update yesterday with regard to the new reporting requirement for meals tax filers to break down cash vs credit sales on the monthly return: 

New info on how to report split cash and credit meals tax transactions

Check out the new FAQ on how to properly report meals tax on split cash and credit transactions on the return. The answer includes examples demonstrating proper reporting of cash and credit. 

RAM has continued to raise concerns with this new requirement and the difficulties in some members’ inability to comply.  All impacted members are encouraged to review this update and share it with the person in your company that files your return.  Please share any feedback, continuing concerns, or reaction to this further guidance from the Department with Bill Rennie at [email protected].

And for PTEs, the DOR issued the following:
A PTE that elected to pay the PTE excise – may not be done…yet

Here’s a tip for Pass-through Entities (PTEs): Remember, a PTE that makes the election to pay the PTE excise must file Form 63D-ELT in addition to its Partnership, S Corporation or Trust return. The Elective PTE Excise FAQ page is a great resource to learn more.


Premium Pay Round 2

The State has announced that a second round of premium payments through the COVID-19 Essential Employee Premium Pay Program and checks will be sent out beginning June 6th.

  • Approximately 330,000 checks will be sent out, totaling approximately $165 million
  • This is based on criteria that was constructed in line with the criteria for the Round 1 payments, but has been updated to reflect 2021 changes in minimum wage and the federal poverty level calculations.
  • Eligibility will be based on filed 2021 Massachusetts tax returns.
  • The following individuals will not be eligible for a Round 2 payment:
    • Individuals who received unemployment compensation in 2021
    • Commonwealth executive branch employees who received a one-time
    • Individuals who received a Round 1 check
After Round 2 is complete, $500 payments will have been sent to approximately 810,000 residents, and approximately $405 million of the $460 million will be spent