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Massachusetts update for 2002

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    Massachusetts update for 2002

    Dear Lacerte Customer,

    This email is to inform you of an update to the 2002 Massachusetts
    program to assist any preparers who may have clients that filed a
    2002 Massachusetts Individual return. We are providing this
    information to all of our users in case you prepare Massachusetts
    returns, regardless of your location.

    For Massachusetts taxpayers, a recent law changed the effective date
    of a tax rate increase on capital gains in the 2002 tax year.
    Taxpayers who filed a 2002 MA Form 1 including a MA Schedule D with
    capital gains incurred between 5/1/02 and 12/31/02 may be entitled to
    a refund. The Lacerte 2002 MA program has been updated with the
    capital gains tax rates (from 5% to 0%) restored for dispositions
    occuring after 4/30/02. This update will be available via Internet
    Update only, beginning 3/06/06. The 2002 update to the MA program
    will recalculate the Schedule D using the graduated capital gains tax
    rates for the entire year. No adjustment to dates of disposition or
    acquisition is necessary.

    The MA Department of Revenue is strongly recommending the completion
    of the online 2002 Income Adjustment Form for Capital Gains. Returns
    submitted via mail without this form run the possibility of rejection
    due to the projected volume of requested refunds. The DOR will
    accept an online 2002 Income Adjustment Form completed by a tax
    preparer with a signed Power of Attorney for the taxpayer. If this
    form is completed online, no submission of a completed CA-6,
    Application for Abatement/Amended Return, or revised 2002 Schedule D
    is required. The online abatement request can be submitted at
    https://wfb.dor.state.ma.us/WebFile/...002/Index.aspx.

    Sincerely,

    Lacerte Software
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