MA tax preparers, have question

[AZ-Tax]

Acquired a client who relocated from MA. I filed MA form 1-NR/PY. MA mailed letter to my client that they owe penalties (and possibly additional taxes according to my client) for not supposedly paying in estimated taxes. I tried to locate the tax code or statue at the MA Dept of Rev website but all I could locate is this link:

http://www.mass.gov/?pageID=dorterminal&L=6&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&L3=Forms+%26+Publications&L4=Publications&L5=Publications+Index&sid=Ador&b=terminalcontent&f=dor_publ_estimated_tax&csid=Ador

I would sure appreciate if someone would reply with that MA tax code or tax statue pertaining to paying estimated taxes so I can print and give to my client.

[OtisMozzetti]

I looked in the website.

I looked in the website www.dor.state.ma.us. If the amount due after withholding is more than $400, the taxpayer must make estimated tax payments. The requirement is the lesser of 100% of the previous year's tax, or 80% of the tax due this year. The payments must come in via 4 equal installments at the usual dates.

[taxmom34]

Otis is right. there is a form 2210 that you may be able to use to get him out of penalties. if he moved out of the state before the end of the year, he should not be liable for penalties for that period of time. hope this helps