CRFS: Composite Return Filing Statement (Revision)
Massachusetts · Massachusetts DOR · Used for tax years 2026
Massachusetts Form CRFS authorizes a pass-through entity to file a composite return on behalf of a nonresident individual. It records the entity and member information, the member’s election to participate, and any direction to pay at the optional higher tax rate. The entity keep
Who files this form
Form CRFS authorizes a pass-through entity to file a composite return on behalf of an individual who is a full-year nonresident of Massachusetts. Only full-year nonresidents may participate.
The member elects to participate and signs the statement. The entity keeps it in its records for possible inspection by the Commissioner. An entity may use its own form instead; using the language in Form CRFS ensures that legal requirements are met.
What you'll need
To complete the statement, have:
- The pass-through entity’s name, federal identification number, and address.
- The member’s name, federal identification or Social Security number, and principal residence address.
- A properly completed Massachusetts Power of Attorney Form M-2848 to attach.
The member must sign and date the statement under the penalties of perjury.
How to file
Complete the entity and member information, attach a properly completed Massachusetts Power of Attorney Form M-2848, and sign and date the statement.
Check the optional higher-rate box only if you direct the entity to pay tax on your behalf at 5.85%. If the box is not checked, tax will be paid at the rate set in MGL, chapter 62, section 4.
The pass-through entity retains this statement in its records for possible inspection by the Commissioner. The form does not provide mailing or e-filing directions.
Common mistakes
- Participating without being a full-year nonresident. The form states that only full-year nonresidents may participate in composite returns.
- Leaving out the power of attorney attachment. The form directs you to attach a properly completed Massachusetts Form M-2848 to fulfill the authorization requirement.
Questions people ask
Does participation cover all of my filing obligations?
The statement says participation meets your obligation to file a return and make estimated payments with regard to your distributive share from the entity named on the form.
Can I claim deductions, exemptions, or credits on the income reported in the composite return?
By signing, you waive the right to claim deductions, exemptions, and credits with regard to that income.
What does the optional higher-rate box do?
Checking it directs the entity to pay tax on your behalf at 5.85%. If it is not checked, tax will be paid at the rate set in MGL, chapter 62, section 4.
What does the power of attorney authorize?
It authorizes the filing agent to represent you in making, executing, and filing the composite return, making tax and estimated tax payments, and receiving Department of Revenue notices on your behalf. Attach a properly completed Form M-2848.
Am I responsible for penalties and interest on underpaid estimated taxes?
The statement acknowledges your obligation to pay your pro rata share of any penalty and interest due for an underpayment of estimated taxes.