joanmcq Posted April 6, 2016 Report Share Posted April 6, 2016 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! Quote Link to comment Share on other sites More sharing options...
FDNY Posted April 6, 2016 Report Share Posted April 6, 2016 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. Quote Link to comment Share on other sites More sharing options...
joanmcq Posted April 6, 2016 Author Report Share Posted April 6, 2016 Morning? I haven't been to bed yet! 1 Quote Link to comment Share on other sites More sharing options...
FDNY Posted April 6, 2016 Report Share Posted April 6, 2016 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. 3 Quote Link to comment Share on other sites More sharing options...
Catherine Posted April 6, 2016 Report Share Posted April 6, 2016 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. 1 Quote Link to comment Share on other sites More sharing options...
joanmcq Posted April 6, 2016 Author Report Share Posted April 6, 2016 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. 1 Quote Link to comment Share on other sites More sharing options...
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