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Cambridge Massachusetts online Form 1041 (Schedule D): What You Should Know
Tax Reporting. (a) You must file, in accordance with the requirements of section 6109(j) of the Internal Revenue Code, a return when (the return is required). . This includes the filing of a return if it indicates that the taxpayer (i) is a tax-free employer and (ii) pays the tax directly to the Federal government. . . The requirements for the filing a tax return include: • The filing of the United States individual income tax return; and, • For a Massachusetts corporation, a return for the corporation. . . The Form 1040.
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