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Form 1-ES Massachusetts Estimated Income Tax Revenue
www.mass.govFeb 14, 2020 · Non-Resident Income Tax Regulation, 830 CMR 62.5A.1(11). Non-residents who have elected to partici pate in a composite return must make estimated payments on in come not included on a com-posite return. • Massachusetts has adopted business entity classification rules that broadly conform to the federal “check-the-box” rules requiring