EFO: Personal Income Tax Declaration of Paper Filing (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form EFO records your choice to file a paper personal income tax return for 2025 when your tax practitioner is required to file electronically. It includes your identifying information, filing status and signature authorizing paper filing. Your tax practitioner must
Who files this form
Form EFO records your choice to file a Massachusetts personal income tax return on paper when your tax practitioner is required to file electronically.
The form states that a tax practitioner who prepared more than 10 personal income tax returns for clients during calendar year 2025 must submit all prepared personal income tax returns electronically in the current tax year, unless the taxpayer directs that the return be filed on paper. You authorize paper filing by signing the declaration.
What you'll need
To complete the 2025 form, have the following information ready:
- Your first name, initial, last name and Social Security number.
- Your spouse’s name and Social Security number if filing a joint return.
- Your current street address, including apartment number, city or town, state and ZIP code.
- Your filing status: single, married filing jointly, married filing separately or head of household.
The declaration also requires your signature and the date.
How to file
Print or type your information on Form EFO. Sign and date the declaration to authorize your tax practitioner to file your return on paper.
Your tax practitioner must retain Form EFO and make it available for review if the Massachusetts Department of Revenue requests it. The form does not provide a mailing address or electronic submission instructions for this declaration.
Common mistakes
- Not retaining the declaration: The form specifically says the tax practitioner must keep it and make it available for review upon DOR request.
- Expecting paper processing to be as fast as electronic filing: The declaration says the average turnaround time for paper processing is significantly longer than the three-day average associated with Efile.
Questions people ask
Can I choose paper filing if my tax practitioner must file electronically?
Yes. The form allows you to direct that your return be filed on paper. Your signature authorizes that choice.
Who keeps Form EFO?
Your tax practitioner must retain it and make it available for review upon DOR request.
Will a paper return take longer to process?
The declaration states that average paper processing takes significantly longer than the three-day average associated with Efile.
What period does this version cover?
This form is for January 1 through December 31, 2025.