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mamh11
Returning Member

Do I need to include form M-2210 for MA state tax if my underpayment is less than $400?

When reviewing my MA resident tax return, I noticed that form M-2210 is included. However, my tax due is only $86 so I would be exempt from the underpayment penalty, as far as I understand. Do I need to include M-2210 in my tax return? The MA Form 1 instructions say: "You do not have to complete Form M-2210 if the balance due with your return is $400 or less." so I want to make sure I'm not missing another reason why I would need to include it. If it doesn't need to be included, do I just use the 'Delete Form' button while on M-2210 or do I need to do something else?

 

Additional context:

If form M-2210 isn't required, I would rather not include it than go through and figure out whether it is correct or not - I started a new job telecommuting to NYS mid-2020 so started paying state tax to NYS instead of MA part way through the year (my credit for NYS tax paid is included in M-2210 Part 1 Line 2), and I'm not sure how to make sure Parts 2 and 3 of M-2210 are correct, given this situation.

 

I was wondering if M-2210 might be included by mistake because I originally filled out the MA state return before NYS, and so TT wasn't including the credit for NYS state tax and triggered the MA Underpayment interview question series. Once the NYS tax credit was added to MA state return, the underpayment interview question series is no longer accessible, so I was wondering if TT was also supposed to delete form M-2210 but didn't.

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