Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62C, § 8

Every individual, corporation, partnership, association, trust, estate, organization, society, club, governmental agency or any other entity doing business in the commonwealth shall report annually to the commissioner, in such form as he may from time to time prescribe, giving the names and addresses of all residents of the commonwealth and other persons deriving income in the commonwealth to whom it has paid any income subject to taxation under chapter sixty-two during the preceding calendar year on the same basis as is required by the federal government under the Code; provided, however, that the commissioner may require additional reporting requirements that differ from those required by the federal government under the Code; and provided further, that the report shall state the amount of income paid by the payor. The same basis of reporting shall be utilized for income that is subject to taxation or withholding under chapter 62 or 62B but is not subject to taxation or withholding under the Code.

Every trustee or other fiduciary who is an inhabitant of or has derived his appointment from a court of the commonwealth and who in such capacity receives income which, if received by an individual inhabitant of the commonwealth, would be taxable under chapter sixty-two, but which is not so taxable to such trustee or fiduciary, shall file with the commissioner for each calendar year during which he has distributed to such an inhabitant any such income not previously returned, and upon final distribution of the estate or trust in case any such income is distributed as aforesaid, a return in such form as the commissioner may from time to time prescribe, giving the name and residence of every such inhabitant and the amount and kind of income so distributed to him which is taxable under chapter sixty-two.

The returns and reports required by this section shall be made on or before June first in each year; but the commissioner may authorize them to be made at any other date and in connection with any other reports or returns that may be required to be filed with him.