Massachusetts Department of Revenue
Income Tax Letter of Intent
Tax Year 202 1

This form must be completed and submitted to Joan Morgan by 12/01/202 1 .

20 2 1 Tax Software Provider Letter of Intent

Welcome to the Letter of Intent (LOI). If your software company intends to submit electronic and/or paper returns to the Massachusetts Department of Revenue you will need to complete this form and submit it to Joan Morgan Morganjo @dor.state.ma.us .

By submitting this Letter of Intent (LOI) t o the Massachusetts Department of Revenue , you agree to meet our standards for software provider registration, tax preparation software, and substitute forms. If you do not meet the standards and requirements explained in this LOI, we may deny your application or revoke your approved software provider status and reject all electronic and/or paper returns submitted using your products.

You must complete a separate LOI for each unique product your company offers. We may reject an incomplete Letter of Intent.

Note: If you are a new Software Provider who has not filed city/ state income tax returns with any city or state agencies, you must have passe d assurance testing with the IRS. Attach documentation from the IRS demonstrating you have successfully tested with the IRS.

I mportant dates
The Massachusetts Department of Revenue has important key dates to ensure we are ready for the filing season and taxpayers can file an accurate and timely tax return. Please note the following key dates:
Complete and submit this form by 12/01/21.
Assurance testing (ATS) is tentatively slated to begin on 12/07/21.
Company information
List your company information.

Name of Company
FORMTEXT          
Product Name
FORMTEXT          
City/ State Issued Software ID (if applicable)

DBA Name
FORMTEXT          
NACTP Vendor ID
FORMTEXT          
City/ State Tax Account Number (if applicable)
FORMTEXT          
Address
FORMTEXT          
Product Address/URL
FORMTEXT X
Company FEIN
FORMTEXT          
City
FORMTEXT          
State
FORMTEXT          
Zip Code
FORMTEXT          
If you have more than one product name, list your other product names here:
FORMTEXT          
IRS issued electronic identification numbers
Lis t your IRS electronic identification numbers.
Test EFIN(s)
FORMTEXT          
Test ETIN(s)
FORMTEXT          
Production EFIN(s)
FORMTEXT          
Production ETIN(s)
FORMTEXT          

Contact information
List the contact information for each area identified.
Regulatory/Compliance Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Primary Individual MeF Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Secondary Individual MeF Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Primary Business MeF Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Secondary Business MeF Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Primary F iduciary (Estate/Trust) MeF Contact
Phone
Email Address
Secondary Fiduciary (Estate/Trust) MeF Contact
Phone
Email Address
Primary Leads Reporting Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Secondary Leads Reporting Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Authorized access to the State Exchange System
Please p rovide information for each employee you are authorizing for access to the State Exchange System on page 9 .

Software products and tax types supported
Check all th at apply.

Type of Software Product Supported
DIY/Consumer (Web-Based)
FORMCHECKBOX
DIY/Consumer (Desktop)
FORMCHECKBOX
Professional/Paid Preparer (Web-Based)
FORMCHECKBOX
Professional/Paid Preparer (Desktop)
FORMCHECKBOX

T ax Types Supported
Individual Income Tax
FORMCHECKBOX Forms FORMCHECKBOX E-File
Estate/Trust/Fiduciary Tax
FORMCHECKBOX Forms FORMCHECKBOX E-File
Partnership Tax
FORMCHECKBOX Forms FORMCHECKBOX E-File
Corporation/Franchise Tax
FORMCHECKBOX Forms FORMCHECKBOX E-File
S-Corporation Return
FORMCHECKBOX Forms FORMCHECKBOX E-File
Pass-Through Partnerships/S-Corp
FORMCHECKBOX Forms FORMCHECKBOX E-File
Note: I will need to verify that both Forms and E-File are supported .
Rebranded software products
Complete this section only if your product is rebranded.
For software to be considered rebranded, changes cannot be made to the software requirements and output(s). As the Software company selling and/or licensing your product to a third-party, it is your responsibility to make sure the rebranded product reflects the current software requirements and output(s). List each of your rebranded products below.
Use one of the following class codes for each product:
Class Code 1: Software products sold/licensed to a third-party user and the third-party user can add their own logos and/or splash screens , but they cannot modify calculations in the program.

Class Code 2: Software products sold/licensed to a third-party user and the third-party can modify calculations in the program.

Rebranded Product Name
FORMTEXT          
Class Code
FORMTEXT          
ETIN (if applicable)
FORMTEXT          
Contact Person
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Rebranded Product Name
FORMTEXT          
Class Code
FORMTEXT          
ETIN (if applicable)
FORMTEXT          
Contact Person
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Rebranded Product Name
FORMTEXT          
Class Code
FORMTEXT          
ETIN (if applicable)
FORMTEXT          
Contact Person
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Rebranded Product Name
FORMTEXT          
Class Code
FORMTEXT          
ETIN (if applicable)
FORMTEXT          
Contact Person
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Rebranded Product Name
FORMTEXT          
Class Code
FORMTEXT          
ETIN (if applicable)
FORMTEXT          
Contact Person
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          

A ttach additional sheets if needed.

For Rebranded Products, the Massachusetts Department of Revenue has the following requirements :

Rebranded Products with class code 1 are not required to complete e-file ATS/paper form approval
Rebranded Products with class code 2 are required to complete the full e-file ATS/paper form approval

Substitute f orms r egistration
Complete this section only if your product will provide substitute forms.

Agency Substitute Form s Software Number
FORMTEXT          
Primary Individual Forms Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address

Secondary Individual Forms Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Primary Business Forms Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Secondary Business Forms Contact
FORMTEXT          
Phone
FORMTEXT          
Email Address
FORMTEXT          
Note: If you have separate contacts for each b usiness t ax t ype, please list them by tax type on a separate sheet and attach it to this submission.

Forms and s chedules s upported
Please provide an attachment listing the Form s /Schedules supported for paper and efile for all tax types that you support. Indicate whether the form is supported for both print and e-file returns or just printed returns.

Agency requirements

Issue notification and resolution requirements

When an issue has been identified that is or has been affecting the accuracy of accepted returns, the vendor must notify t he M assachusetts Department of Revenue immediately to discuss correcting the issue and mitigating its impact.

Production return submission requirements
All returns generated from this software must be electronically filed or printed from the initially approved software or a subsequent product update.

Product update requirements

Users/customers of desktop products who attempt to file 10 or more business days after a production release, must be required to download and apply the product update.

Schema requirements

Your software must adhere to the schema requirements included in the authentication and return header. Agency schema information and requirements can be found at the FTA State Exchange System (SES).

Testing and submission requirements

All e-file ATS and substitute forms tests submitted during the approval process must be created in, and originate from, the actual software.

System security requirements

You are responsible for implementing appropriate security measures to protect taxpayers and their information in your system. This includes but is not limited to when it is on-line, off-line, at rest, and in transit. The Massachusetts Department of Revenue does not prescribe the security requirements for your system. Cyber security resources such as the National Institute of Standards and Technology or the Department of Defense Security Technical Implementation Guide are examples of national resources available to assist you with this process.

Validation of specific data element requirements

To ensure the accuracy of the return, all data elements, both pre-populated and data entered, should be validated before the submission of the return.

Customer Notices

This section identifies information that the M assachusetts Department of Revenue is requiring the software providers to communicate with customers.

Disclosure and u se of information language expectations
You must include t he following consent language with electronic filing software.
For Do-It-Yourself software:
By using a computer system and software to prepare and file my tax return(s) electronically, I consent to the transmission of my return(s) and to the disclosure of all information about my use of the system and software to the M assachusetts Department of Revenue .

For Tax Professional software:
By using a computer system and software to prepare and file my client’s return (s) , I consent to the transmission of my client’s return(s) and to the disclosure of all information about my use of the system and software to the M assachusetts Department of Revenue .

For Business software:
By using a computer system and software to prepare and file this business tax return (s) , I consent to the transmission of the return(s) and to the disclosure of all information about the use of the system and software to the M assachusetts Department of Revenue .

Driver’s license/ID card expectations
The M assachusetts Department of Revenue is providing the following expectations and information:

For e-file returns:

The Massachusetts Department of Revenue wants to receive the DL/ID card with the tax return .

The M assachusetts Department of Revenue is providing a URL and/or a statement for the DL/ID Card. All Do It Yourself (DIY) and Tax Professional software packages must include this information in your software. The message is expected to be displayed within the software in a way to maximize the likelihood the message is read.

URL: https://www.mass.gov/service-details/tips-for-filing-taxes

Refund e xpectations
The M assachusetts Department of Revenue is providing a URL and/or a statement about refund processing. You must include the URL and statement in all your products and show it to users within the software in the most prominent way possible.

URL : https://www.mass.gov/how-to/check-the-status-of-your-tax-refund

Tax es due expectations
The M assachusetts Department of Revenue is providing a URL and/or a statement about taxes due , such as due dates and payment methods . You must include the URL and statement in all your products and show it to users within the software in the most prominent way possible.

URL: https://www.mass.gov/how-to/pay-your-personal-income-tax

Acknowledgments and s ignature
I a gree to provide true, accurate, current and complete information. By signing this agreement, my company agrees to all of the requirements listed in this document. The Massachusetts Department of Revenue reserve s the right to deny, suspend or terminate my company’s ability to submit returns.

AUTHORIZED REPRESENTATIVE PRINTED NAME
FORMTEXT          
AUTHORIZED REPRESENTATIVE EMAIL ADDRESS
FORMTEXT          
AUTHORIZED REPRESENTATIVE SIGNATURE
FORMTEXT          
AUTHORIZED REPRESENTATIVE PHONE NUMBER
FORMTEXT          
DATE
FORMTEXT          

Complete this signature line if this is an amended Letter of Intent
AUTHORIZED REPRESENTATIVE SIGNATURE
FORMTEXT          
AUTHORIZED REPRESENTATIVE PHONE NUMBER
FORMTEXT          
AMENDED DATE
FORMTEXT          

Authorized access to the State Exchange System
Access to the State Exchange System should be limited to those with a business need.

Provide information for each employee you are authorizing for access to the State Exchange System. The tax type box should include all the tax types individuals are authorized to access. Agencies can add a radio button of tax types to the tax type column.

NOTE: Include all authorized individuals, even if listed previously on this form.
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types
Company name
FORMTEXT          
First and last name
FORMTEXT          
Email address
FORMTEXT          
Phone number
FORMTEXT          
Authorized access
FORMCHECKBOX Forms FORMCHECKBOX E-file
Tax types

PAGE

---

Document checksum: 3960079167

Document converted by WebSite-Watcher.
(Plugin #1/1.38/3.1.0/1.0)