Vision Payroll

November 8, 2018

New Massachusetts Health Insurance Responsibility Disclosure (HIRD) Form

Massachusetts DOR Releases Health Insurance Responsibility Disclosure (HIRD) Form.

The Department of Revenue has made the new 2018 Health Insurance Responsibility Disclosure (HIRD) form available to taxpayers through the MassTaxConnect (MTC) web portal.

What is the HIRD Form?

The HIRD form is a new state reporting requirement for Massachusetts Employers in 2018. The HIRD form collects employer level information about your employer sponsored insurance (ESI). The HIRD reporting is administered by MassHealth and the Massachusetts Department of Revenue (DOR) through the MTC web portal. The HIRD form will assist MassHealth in identifying members with access to an ESI who may be eligible for the MassHealth Premium Assistance Program.

Who is required to complete the HIRD Form?

State law requires every employer in Massachusetts with six or more employees to submit the HIRD form annually. If you are an employer who currently has or had six or more employees in any of the past 12 months, you are required to complete the form.

When will the form be due?

The form will be available beginning November 1 and must be completed by November 30. The form must be filed electronically through your MTC account and the state will not accept paper forms.

How do I submit the HIRD form?

The HIRD reporting is administered by the DOR through the MTC web portal. The MTC is where employer-taxpayers file returns, forms, and make tax payments. To file your HIRD form, login to your MTC withholding account, on the Accounts tab choose Withholding Tax, and select the “File health insurance responsibility disclosure” hyperlink under the “I Want To” column. If you do not have an MTC account, or if you forgot your password or username, you may follow the instructions provided on the MTC web page or contact the DOR at (617)466-3940.

Can Vision Payroll help me with this filing?

The HIRD Form contains very specific information regarding your employer sponsored health insurance plan including eligibility criteria, employment categories, enrollment periods, and plan year dates. Unfortunately, Vision Payroll does not have access to the required benefit information. Furthermore, as we are a bulk filer of Massachusetts taxes, we do not have access to individual MTC login information. For help with your login credentials, please call the DOR at (617)466-3940.

If you do need assistance with the electronic filing of the form we are offering two options to our clients:

  1. If you are required to file the HIRD Form (any employer with more than 6 employees at any time over the past 12 months) but do not offer an employer sponsored plan, we will file the form electronically on your behalf. Please complete all of Part 1 and Part 2, Question 1 of the 2018 HIRD Paper Form. Sign and date the form.
  2. If you are required to file the HIRD Form and do offer an employer sponsored plan, Vision Payroll will file the electronic version of the form with all the relevant information about your employer sponsored health plans that you provide to us on the 2018 HIRD Paper Form.

Please note: the state will not accept a paper copy of this form.

The fee schedule to have Vision Payroll file on your behalf is on the 2018 HIRD Paper Form.

For more information about the new HIRD form reporting requirements, please contact us at (978)840-1635.

March 9, 2011

Tip of the Week: Massachusetts Announces New Interest Rates

Navjeet K. Bal, Commissioner, Massachusetts DOR
Navjeet K. Bal, Commissioner, Massachusetts DOR
In Technical Information Release 11-2, the Massachusetts Department of Revenue (DOR) announced higher interest rates on overpayments and underpayments of tax.

Interest Rates Had Decreased for First Quarter

For all of 2010, interest rates on overpayments had been 3%, simple interest. In addition, for all of 2010, interest rates on underpayments had been 5%, compounded daily. These rates had decreased to 2%, simple interest and 4%, compounded daily, respectively, effective January 1, 2011.

Second Quarter Interest Rates Revert to 2010 Levels

Effective April 1, 2011, interest rates will revert to the 2010 rates of 3%, simple interest for overpayments and 5%, compounded daily on underpayments.

Contact Vision Payroll Today

Contact Vision Payroll for more information on interest rates on overpayments and underpayments of tax in Massachusetts.

October 22, 2010

Question of the Week: What is a Notice of Change in Filing Frequency?

Navjeet K. Bal, Commissioner, Massachusetts DOR
Navjeet K. Bal, Commissioner, Massachusetts DOR
This week’s question comes from Anne, a company president. We just received a Notice of Change in Filing Frequency from the Massachusetts Department of Revenue (DOR). What is a Notice of Change in Filing Frequency? Answer: In Massachusetts, employers are required to deposit payroll taxes on one of four filing frequencies:

  • Depository
  • Monthly
  • Quarterly
  • Annual

Frequencies Are Based upon Taxes Paid

These frequencies are based upon the amount of tax paid in a twelve-month period. For payroll taxes, the amounts are as follows:

  • Depository is greater than $25,000
  • Monthly is between $1,200 and $25,000
  • Quarterly is between $100 and $2,500
  • Annual is less than $100

Consequently, when the amount an employer is expected to pay passes one of the thresholds, the DOR will change the filing frequency.

DOR Mails Notices to Affected Employers

Each year, the DOR mails notices to employers whose frequency will change for the next calendar year. This notice is called a Notice of Change in Filing Frequency.

Forward Notices to Vision Payroll

Although Vision Payroll will review each client’s filing frequency in January, employers who receive a notice can send a copy to Vision Payroll if they wish to have their filing status change on file.

June 30, 2010

Tip of the Week: Flooding Disables GA Online Tax Systems

Filed under: News — Tags: , , , — Vision @ 10:00 am

On June 6, 2010, overheated computer equipment activated a sprinkler system that flooded four floors in the Georgia Department of Revenue (DOR) headquarters. As a result, the online system was disabled and ground floor customer service was shut down. According to Commissioner Bart L. Graham:

We’ve started the backup generator that was installed last year in anticipation of an unanticipated event such as this. The reason we started it today was due to the need to remediate water from the building first. We intend to keep the public fully updated as we gradually restore operations. Our expectation is that normal service to our customers will be restored gradually. DOR headquarters staff is available to receive and process applications for liquor licenses, process tax payments from walk-in customers, and expedite all inquiries in a timely manner. We appreciate the public’s patience and understanding as we attempt to restore normal computer functionality over the next few days.

The DOR also stated that, “Tax payments for online e-file/e-pay can be mailed to the [DOR] or delivered to any DOR Regional Office. Taxpayers who make a diligent effort to pay timely will not be assessed a penalty.”

Contact Vision Payroll if you need further information.

March 8, 2010

Florida Delays Increase in Wage Base to 2012

Filed under: News — Tags: , , , — Vision @ 11:00 pm

Florida Governor Charlie Crist has signed a bill to delay the increase in the unemployment wage base until 2012. Originally, the wage base was to increase from $7,000 to $8,500 in 2010. The new law also adjusts tax rate calculations through 2011 and provides for quarterly installment payments. Contact Vision Payroll if you have any questions on Florida unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

February 15, 2010

Wisconsin Announces Special Withholding Arrangement for Wisconsin Residents Working in Minnesota

Filed under: News — Tags: , , , , — Vision @ 11:43 am

Secretary Roger M. Ervin of the Wisconsin Department of Revenue announced a special withholding arrangement for employers of Wisconsin residents working in Minnesota in response to the termination by Minnesota of the Minnesota-Wisconsin reciprocity agreement effective January 1, 2010. Under the arrangement, Wisconsin withholding will not be required in the following situations:

  • The employee is a legal resident of Wisconsin (i.e., domiciled in Wisconsin) when the wages are earned in Minnesota, and
  • The same wages earned by the Wisconsin resident and subject to the withholding of Minnesota income tax would also be subject to the withholding of Wisconsin income tax.

Employees may need to pay Wisconsin estimated tax if the elimination of Wisconsin withholding would cause them to owe $200 or more in Wisconsin income tax.

Contact Vision Payroll if you have further questions on the special withholding arrangement.

February 13, 2010

Massachusetts Releases Working Draft of TIR 09-23, Effect of the Military Spouses Residency Relief Act

The Massachusetts Department of Revenue (DOR) recently released a working draft of TIR 09-23, Effect of the Military Spouses Residency Relief Act or Public-Law 111-97 (the MSRRA). Under the MSSRA, spouses of military personnel who are present in or absent from a domicile due to compliance with military orders will not have their tax residence impacted by such presence or absence. According to the TIR 09-23:

For taxable year 2009, a servicemember’s spouse who had Massachusetts personal income tax withheld and who qualifies for exemption from Massachusetts tax under the MSRRA must file a Massachusetts non-resident income tax return, Form 1NR/PY, to claim a refund. For this purpose, the Form 1 NR/PY return must be paper filed; no efile returns are allowed. The qualifying spouse must write “MSRRA,” across the top of the Form 1NR/PY and attach copies of the following:

  1. Military Spouse ID card.
  2. Department of Defense Form 2058, State of Legal Residence Certificate – “legal residence for purposes of withholding state income taxes from military pay;”
  3. LES, Leave and Earnings Statement of servicemember; and
  4. Servicemember’s current military orders assigning such servicemember to a post of duty in Massachusetts (or an adjoining state).

The qualifying servicemember’s spouse must pay tax to the state of domicile for 2009, to the extent required by the state of domicile.

For taxable years beginning with 2010, a non-resident servicemember’s qualifying spouse whose wages are exempt from Massachusetts personal income tax under the MSRRA may claim an exemption from Massachusetts withholding tax. A military spouse who qualifies for Massachusetts wage exemption under the MSRRA must complete a Form M-4-MS, Annual Withholding Tax Exemption Certificate for Military Spouse, and provide required documentation.

The Form M-4-MS must be validated on an annual basis. The military spouse must show continued eligibility for the exemption. Scenarios that will cause the spouse to no longer be eligible include:

  1. Servicemember leaves the service;
  2. Divorce;
  3. Voluntary physical separation due to duty changes – the servicemember’s orders move him or her to a location outside Massachusetts where the spouse is allowed to join him or her but chooses not to; or
  4. Spouse commits an action that clearly establishes Massachusetts as his or her state of domicile.

Contact Vision Payroll if you have any questions on the Military Spouses Residency Relief Act.

February 9, 2010

Massachusetts Releases Emergency Regulation on Motion Picture Production Company Withholding

The Massachusetts Department of Revenue has released an emergency regulation 830 CMR 62B.2.3: Motion Picture Production Company Withholding. This regulation “establishes and explains the requirements of motion picture production companies to withhold Massachusetts personal income tax on payments to independent contractors and loan-outs for services rendered in Massachusetts.” The regulation provides information in the following areas:

  1. Statement of Purpose; Outline of Topics
  2. Definitions
  3. Registration and Reporting Obligations of a Production Company; Qualification for the Credit
  4. Withholding and Reporting Requirements as Prerequisites for Credit Qualification; Loan-Out Filing Requirements
  5. Personal Income Credit against Taxes; Reporting Requirements
  6. Coordination with Other Withholding Requirements
  7. Effective Date

Since the regulation was issued as an emergency regulation, it is effective immediately and requires withholding on covered payments made after February 17, 2010. A transition rule allows certain waivers issued before February 18, 2010 to remain in effect for the duration of the production for which the waiver was issued. Contact Vision Payroll if you have any questions on 830 CMR 62B.2.3.

November 15, 2009

Florida Unemployment Wage Base to Increase to $8,500

Filed under: News — Tags: , , , — Vision @ 10:57 am

The Florida Department of Revenue has announced an increase in the taxable wage base for 2010. The wage base will increase from $7,000 for 2009 to $8,500 for 2010. Contact Vision Payroll if you have any questions on Florida unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

April 23, 2009

Massachusetts Department of Revenue Directive 09-2

Filed under: Guidance — Tags: , , , — Vision @ 3:30 pm

Masschusetts DD 09-2, Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee’s Former Spouse

Older Posts »

Contact Us Vision Payroll
Client Remote Access