2020
                                                        Form EFO                                                                                                                                                                    Massachusetts
      Personal Income Tax Declaration                                                                                                                                                                                               Department of
                                                        of Paper Filing                                                                                                                                                             Revenue

Electronic Filing Requirement
State revenue departments across the country have found that electronic filing (Efile) of tax return information is the fastest, most accurate and safest
method of data capture. For these reasons, the Massachusetts Department of Revenue (DOR) has mandated Efile for certain tax practitioners. Technical
Information Release 16-9 requires any tax practitioner who prepared more than 10 personal income tax returns on behalf of clients during calendar year
2020 to submit all prepared personal income tax returns electronically in the current tax year unless the taxpayer directs that the return be filed on paper.

Declaration and Taxpayer Signature
My tax practitioner has explained to me that he/she is mandated to file Massachusetts income tax returns electronically unless I choose to file a paper
return. I authorize the filing of a paper return with my signature below. I understand that the average turnaround time for paper processing is significantly
longer than the three day average associated with Efile.
Your signature                                                                                                                                                                                  Date

Please print or type. Privacy Act Notice available upon request. For the year January 1–December 31, 2020.
Your first name and initial                                                       Last name                                                          Your Social Security number

If a joint return, spouse’s first name and initial                       Last name                                                          Spouse’s Social Security number

Present street address (and apartment number)

City/Town/Post Office                                                             State                    Zip                                         Filing status:                             Single                            Married filing jointly
                                                                                                                                                                                                  Married filing separately         Head of household
Note: This form must be retained by the tax practitioner and made available for review upon DOR request.